Part 1Introductory

Citation, commencement and effect

regulation 1 + 1.—(1) These Regulations may be cited as the Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2025.

(2) These Regulations come into force on 24th April 2025 and have effect so as to modify enactments in their application in relation to a relevant person.

(3) These Regulations have effect for the tax year 2023-24 and subsequent tax years, subject to paragraphs (4) to (6).

(4) The insertion of the reference to the Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023(1) made by regulation 17(1) has effect from 14th September 2023.

(5) Regulations 18 and 20(2) to (5) and (7) have effect as if, when the provisions that they amend were made, those provisions contained the amendments made by these Regulations.

(6) Regulations 19 and 20(6) and (8) have effect for the tax year 2024-25 and subsequent tax years.