PART 1Introductory

Citation, commencement and effect1

1

These Regulations may be cited as the Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023.

2

These Regulations come into force on 14th September 2023.

3

These Regulations have effect so as to modify enactments in their application in relation to a relevant person2.

Interpretation2

1

In these Regulations—

  • “the 2023 Regulations” means the Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 20233;

  • “new scheme benefits election” means an election by virtue of section 6 or 10 of PSPJOA 20224 (Chapter 1 scheme5: immediate or deferred choice to receive new scheme benefits);

  • “partnership pension account” has the meaning given in section 110(1) of PSPJOA 2022 (interpretation).

2

Expressions used in these Regulations, unless otherwise provided, have the same meaning as in—

a

the 2023 Regulations, or

b

Part 4 of FA 20046 (pension schemes etc.).