The National Health Service Pension Schemes (Remediable Service) Regulations 2023 No. 985

PART 7 Taxation

Interpretation of Part 7

57.  In this Part—

“2023 Regulations” means the Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2023(1);

“annual allowance charge” has the same meaning as in section 227(1) of FA 2004(2) (annual allowance charge);

“relevant rectification provision” has the same meaning as in regulation 2(1) of the 2023 Regulations.

(1)

S.I. 2023/113.

(2)

Section 227(1) was amended by paragraph 63(2) of Schedule 1 to the Taxation of Pensions Act 2014 (c. 30) and paragraph 11(2)(a) of Schedule 4 to the Finance Act (No. 2) 2015 (c. 33).