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

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

In forceThis text since 14 Jul 2026law://uk/uksi/2023/113@2026-11-12

Version in force on

Where

EnglandNorthern IrelandScotlandWales

Contents

Part 1 Introductory
- 1 Citation, commencement and effect
- 2 Interpretation
Part 2 Modifications of Part 4 of the Finance Act 2004
Part 3 Modifications of Schedule 15 to FA 2020
- 44 Tax relief for compensation payments

Contents

Part 1 Introductory
- 1 Citation, commencement and effect
- 2 Interpretation
Part 2 Modifications of Part 4 of the Finance Act 2004
Part 3 Modifications of Schedule 15 to FA 2020
- 44 Tax relief for compensation payments

Contents

511 provisions, too many to show on one page. Open a part or section to read it with its history and connections, or search inside the text.

Part 1 · Introductory
1. 1 Citation, commencement and effect
2. 2 Interpretation
Part 2 · Modifications of Part 4 of the Finance Act 2004
Part 3 · Modifications of Schedule 15 to FA 2020
1. 44 Tax relief for compensation payments

Key facts

Type: Statutory instrument · UKSI 2023/113
Made by: UK Government (statutory instrument)
Extent: England, Wales, Scotland and Northern Ireland

History · 4 versions

14 Jul 2026Reading
24 Apr 2025
14 Sept 2023
6 Apr 2023

What changed on 14 Jul 2026

Connections

Amends 2: The Registered Pension Schemes (Authorised Payments) Regulations 2009; The Registered Pension Schemes (Accounting and Assessment) Regulations 2005

Defined terms · 34

Show every defined term

accounting-for-tax return
means a return under section 254 of FA 2004 (accounting for tax by scheme administrators);
adjusted income
means adjusted income for the purposes of section 228ZA of FA 2004 (tapered reduction of annual allowance: high income individual);
attributable
(in Chapter 4 of Part 2) has the meaning given by regulation 33(7);
Chapter 1 legacy scheme
has the same meaning as in Chapter 1 of Part 1 of PSPJOA 2022;
Chapter 1 new scheme
has the same meaning as in Chapter 1 of Part 1 of PSPJOA 2022;
Chapter 1 scheme
has the same meaning as in Chapter 1 of Part 1 of PSPJOA 2022;
final salary benefits
has the same meaning as in Chapter 3 of Part 1 of PSPJOA 2022 (local government schemes) (see section 87(2) of that Act).
final salary uplift
means an increase in the benefits payable to the individual under regulations made by virtue of section 78(1) of PSPJOA 2022 (power of local government new scheme to pay final salary benefits in respect of remediable service).
HMRC
means His Majesty’s Revenue and Customs;
judicial 2015 scheme
has the same meaning as in Chapter 2 of Part 1 of PSPJOA 2022;
judicial scheme
has the same meaning as in Chapter 2 of Part 1 of PSPJOA 2022;
local government new scheme
has the same meaning as in Chapter 3 of Part 1 of PSPJOA 2022;
new scheme benefits election
means an election under section 6 or 10 of PSPJOA 2022;
pension scheme input amount
has the meaning given by section 237B(2) of FA 2004;
recognised transfer
has the meaning given by section 169 of FA 2004 (recognised transfers).
relevant Chapter 1 legacy scheme
means the Chapter 1 legacy scheme under which the remediable service of the individual is pensionable service.
relevant PPA transfer
means—
relevant rectification provision
means any of the following provisions of PSPJOA 2022—
remediable service
has the same meaning as in Chapter 1 of Part 1 of PSPJOA 2022;
remediable service benefits
means benefits that are calculated by reference to an individual’s remediable service in an office or employment.
remediable service rights
(in Chapter 2 of Part 2) has the meaning given by regulation 10(11) and (12);
retirement pension input period
means the pension input period ending in the tax year in which the new scheme benefits election comes into effect.
scheme pays notice
means a notice under section 237B(3) of FA 2004;
section 6 election period
has the same meaning as in Chapter 1 of Part 1 of PSPJOA 2022.”
the first post-retirement pension input period
means the pension input period of the individual immediately following the pension input period of the individual in which the new scheme benefits election comes into effect;
the rectification deadline
has the meaning given in paragraphs (6ZD) to (6ZF);
the relevant Chapter 1 legacy scheme
has the same meaning as in Chapter 1 of Part 1 of PSPJOA 2022;
the relevant protected pension age condition
means the condition in sub-paragraph (3)(a) of paragraph 23ZB of Schedule 36 to FA 2004 (protected pension age available under pension scheme only if individual has right under scheme immediately before 4 November 2021).
the relevant scheme administrator
means the scheme administrator who (after taking into account the relevant rectification provisions) is liable under section 217(1) of FA 2004 for the lifetime allowance charge in question.
the relevant time
means—
the relevant two-year period
means the period of two years beginning with the earlier of the day on which the scheme administrator of the scheme first knew of the individual’s death and the day on which the scheme administrator could first reasonably have been expected to have known of it.
threshold income
means threshold income for the purposes of that section of that Act.
voluntary arrangements
means arrangements under which a member of a registered pension scheme pays voluntary contributions to the scheme;
voluntary contributions
has the same meaning as in Part 1 of PSPJOA 2022 (see section 110(1) of that Act).

uk/uksi/2023/113