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3. In determining for the purposes of section 188 of FA 2004 (relief for contributions)(1) whether an individual is at any time an active member of a Chapter 1 new scheme, section 2(1) of PSPJOA 2022 (roll-back of remediable service to Chapter 1 legacy scheme) is to be ignored.
Section 188 was amended by paragraph 2 of Schedule 18, paragraph 7 of Schedule 19, and Part 3 of Schedule 27, to FA 2007 (c. 11), section 52(2) and (3) of FA 2013 (c. 29), and paragraph 13 of Schedule 7 to FA 2014 (c. 26).
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