The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023

has the meaning given in regulation 37(2);

means, in relation to a specified individual who is a deceased member of a relevant pension scheme on the due date for information— (a) a person who is a personal representative of that individual on that date, and (b) any subsequent personal representative of that individual;

means a statement provided— (a) under regulation 14(1) of RPS(PI)R 2006 (information provided to member by scheme administrators about benefit crystallisation events), (b) after the relevant time, and (c) in relation to a benefit crystallisation event occurring in a relevant tax year;

means an active member, deferred member, pensioner member or deceased member of a Chapter 1 scheme— (a) whose pensionable service under that scheme in a relevant tax year is affected by the operation of section 2(1) of PSPJOA 2022 (rollback of remediable service to a Chapter 1 legacy scheme), or (b) whose accrued benefits in respect of pensionable service under that scheme in a relevant tax year are affected by a Chapter 1 new scheme election, and in respect of whom a liability to a relevant pension tax charge for a relevant tax year has arisen, increased or decreased as a result;

means an election by virtue of section 6 of PSPJOA 2022 (immediate choice to receive new scheme benefits);

means an active member, deferred member, pensioner member or deceased member of a judicial scheme— (a) whose accrued benefits in respect of pensionable service under that scheme in a relevant tax year are affected by a 2015 scheme election or a judicial legacy scheme election, and (b) in respect of whom a liability to a relevant pension tax charge for a relevant tax year has arisen, increased or decreased as a result;

means an active member, deferred member, pensioner member or deceased member of a local government new scheme— (a) whose pension input amount in relation to that scheme for a pension input period ending in a relevant tax year is affected by— (a) provision made under section 78 of PSPJOA 2022 (final salary benefits in local government new schemes), and (b) the operation of regulation 14(1) of the 2023 Regulations, and (b) in respect of whom a liability to a relevant pension tax charge for a relevant tax year has decreased as a result;

has the meaning given in regulation 32;

means a report required by regulation 3(1) of RPS(PI)R 2006 (provision of information by scheme administrator to the Commissioners);

means an amount repaid by a beneficiary under section 14(5) of PSPJOA 2022 (pension benefits and lump sum benefits: pensioner and deceased members);

means an individual who previously met one of the conditions in paragraph 15(2) of Schedule 28 to FA 2004 (meaning of child dependant), but no longer meets any of those conditions when the increased amount of dependants’ scheme pension is paid.

means an election by virtue of section 40 of PSPJOA 2022 (Chapter 2 individuals: legacy scheme elections);

means rights that represent either— (a) rights of an equivalent value to the original rights that were extinguished by scheme regulations made by virtue of section 20 of PSPJOA 2022, or (b) rights that would have been secured under the relevant Chapter 1 legacy scheme if the voluntary contributions connected to the original rights had, instead, been paid to that scheme in respect of that individual. • “the relevant time” means the time at which section 2(1) of PSPJOA 2022 (remediable service treated as pensionable under Chapter 1 legacy schemes) comes into force.

has the meaning given in regulation 37(3);

means protection under— (a) paragraph 12 of Schedule 36 to FA 2004 (enhanced protection);

means an election by virtue of section 6 or 10 of PSPJOA 2022 (Chapter 1 scheme: immediate or deferred choice to receive new scheme benefits);

has the meaning given in section 110(1) of PSPJOA 2022 (interpretation).

means a statement provided under regulation 14A(5B) or (6ZC) or 14B(2B), (6) or (9) of RPS(PI)R 2006 in relation to a pension input period ending in a relevant tax year;

has the meaning given in section 110(1) of PSPJOA 2022. • “relevant pension scheme” means a Chapter 1 scheme, a judicial scheme or a local government new scheme, as the case may be;

has the same meaning as in Part 1 of Chapter 1 of PSPJOA 2022, and • “transfer pension input period” means the pension input period in which the transfer mentioned in paragraph (1)(a) occurs.

has the meaning given in section 19(2) or 57(2) of PSPJOA 2022, as the case may be.

means a Chapter 1 scheme, a judicial scheme or a local government new scheme, as the case may be;

means— (a) the annual allowance charge, (b) the lifetime allowance charge, or (c) where that charge is paid by a member of the pension scheme rather than by a scheme administrator, the unauthorised payments charge or the unauthorised payments surcharge;

means an active member, deferred member, pensioner member or deceased member of a Chapter 1 new scheme— (a) who has remediable service under that scheme, (b) who is liable to the annual allowance charge for the tax year 2022-23, whether as a result of the operation of a relevant rectification provision or otherwise, and (c) who has pensionable service in that scheme for that tax year;

has the meaning given in regulation 37(1);

means the pension input period in which any new rights are conferred.

means a payment made in accordance with regulation 11 or 12 of RPS(AP)R 2009, as the case may be.

means a Chapter 1 individual, a Chapter 2 individual, a Chapter 3 individual or a remediable service individual, as the case may be;

has the meaning given in regulation 31(3);

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

has the meaning given in section 7(2) of PSPJOA 2022 (elections by virtue of section 6: timing and procedure).

means, in relation to a scheme sanction charge, the scheme administrator who (after taking into account the relevant rectification provisions and regulation 19) is liable under section 239(2) of FA 2004 (scheme sanction charge) for the scheme sanction charge.

means the tax years from 2019-20 to 2022-23 inclusive, and references to a relevant tax year are to any one of those tax years;

means the time at which section 2(1) of PSPJOA 2022 comes into force.

means the pension input period ending in the tax year in which the new scheme benefits election comes into effect.

means the pension input period in which the transfer mentioned in paragraph (1)(a) occurs.

has the meaning given in regulation 37(4);

has the meaning given in regulation 37(5).