PART 5Amendments to the Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2023
Amendments to the Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 202328.
In regulation 26 (serious ill-health lump sum49: additional lump sum paid for deceased member)—
(a)
for paragraph (2) substitute—
“(2)
The payment is to be treated as a serious ill-health lump sum paid to P under a registered pension scheme.”;
(b)
omit paragraph (5).