The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2023

Provision of information by scheme administrator to member on request U.K.

7.  Regulation 14B of RPS(PI)R 2006 (annual allowance: provision of information to member on request)(1) has effect as if—

(a) in paragraph (1), in the second sentence, for “and (3)” there were substituted “to [F1 (9)]”;

(b) after paragraph (2) there were inserted—

“(2A) Paragraph (2B) applies where—

(a) the relevant tax year is 2022-2023,

(b) the registered pension scheme is a Chapter 1 scheme, and

(c) the member has any remediable service in any earlier tax year.

(2B) The scheme administrator must provide the member with the information requested under paragraph (1) before—

(a) the end of the period of three months beginning with the receipt of the request, or

(b) if later, the rectification deadline.”;

(c) in paragraph (3), in sub-paragraph (b), after paragraph (ii) there were inserted—

“, or

(iii) where the conditions mentioned in sub-paragraph (4) are met, the rectification deadline.”;

(d) after paragraph (3) there were inserted—

“(4) The conditions referred to in paragraph (3)(b)(iii) are—

(a) that the relevant tax year is 2022-2023,

(b) that the registered pension scheme is a Chapter 1 scheme, and

(c) that the member has any remediable service in any earlier tax year.

(5) Paragraph (6) applies where—

(a) a member is sent a statement containing information in response to a request under paragraph (1), and

(b) after the statement is sent, either—

(i) the aggregate of the member’s pension input amounts for the relevant pension input period changes as a result of the operation of a relevant rectification provision, or

(ii) the pension input amount shown on that pension savings statement is incorrect because the aggregate of the individual’s pension input amounts for the relevant pension input period has changed as a result of the operation of regulation 14(1) of the Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2023.

(6) The scheme administrator must, before the rectification deadline, provide the member with a revised statement containing updated information.

(7) Paragraph (9) applies where—

(a) a member makes a request under paragraph (1), and

(b) after the request is made, but before the member is sent a statement in response to the request, the aggregate of a member’s pension input amounts for a pension input period changes as a result of the operation of a relevant rectification provision.

(8) Paragraph (9) also applies where—

(a) the aggregate of a member’s pension input amounts for a pension input period changes as a result of the operation of a relevant rectification provision, and

(b) subsequently, the member makes a request under paragraph (1).

(9) The scheme administrator must provide the member with the information requested before—

(a) the end of the period of six months beginning with the receipt of the request, or

(b) if later, the rectification deadline.”.

Textual Amendments

F1 Word in reg. 7(a) substituted (14.9.2023) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023 (S.I. 2023/912), regs. 1(2), 22 (with reg. 1(3))

Commencement Information

I1 Reg. 7 in force at 6.4.2023, see reg. 1(2)

(1)

Regulation 14B was inserted by S.I. 2011/1797 and was amended by paragraph 89 of Schedule 1 to the Taxation of Pensions Act 2014.