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The MPs’, Senedd and Assembly Pension Schemes (Tax) Regulations 2025
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- UK Statutory Instruments
- 2025 No. 52
- Part 3
- Regulation 14
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Redress for income tax charge on pension arrears
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14.—(1) This regulation applies where a tax redress payment is made in respect of a specified individual’s liability to income tax in respect of an arrears payment.
(2) The qualifying amount is—
(a)the amount of income tax paid by the specified individual in respect of the arrears payment, less
(b)the amount of income tax that would have been payable, in respect of the amount of scheme pension or dependants’ scheme pension to which the arrears payment relates, if the rectification exercise had been retrospective.
(3) In this regulation—
“arrears payment” means a payment that falls within regulation 4(1);
“specified individual” has the same meaning as in regulation 4(2).
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