Part 3Miscellaneous provisions

Modification of the Finance Act 2016

19.  In the Finance Act 2016(1) Schedule 4 has effect, in relation to a person who has any remediable service in an employment or office, as if in paragraph 14 (issuing of reference numbers for fixed or individual protection 2016), in sub-paragraph (3)(b), for “6 April 2025” there were substituted “6 April 2027”.

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

20.—(1) The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2023(2) are amended as follows.

(2) In regulation 8 (Chapter 1 schemes and judicial 2015 schemes: operation of scheme pays for remedy years) after paragraph (4) insert—

“(4A) In the application of the Registered Pension Schemes (Notice of Joint Liability for the Annual Allowance Charge) Regulations 2011(3) in relation to a scheme pays notice given under section 237B of FA 2004 as that section applies by virtue of paragraph (2)(b)—

(a)regulation 2(2) is to be ignored;

(b)regulation 4(2A) is to be ignored;

(c)regulation 4(3) has effect as if the further notice was required to be given no later than 5th July 2030 or, where the condition in paragraph (5) is met, 5th July 2032.”.

(3) In regulation 9 (Chapter 1 schemes: operation of scheme pays for 2022-23) after paragraph (3) insert—

“(3A) In the application of the Registered Pension Schemes (Notice of Joint Liability for the Annual Allowance Charge) Regulations 2011 in relation to a scheme pays notice given in relation to a Chapter 1 scheme for the tax year 2022-23 by an individual who has any remediable service in any earlier tax year—

(a)regulation 2(2) is to be ignored;

(b)regulation 4(2A) is to be ignored;

(c)regulation 4(3) has effect as if the further notice was required to be given no later than 5th July 2030 or, where the condition in paragraph (4) is met, 5th July 2032.”.

(4) In regulation 11 (Chapter 1 schemes: administrative provisions relating to scheme pays), in paragraph (5A), for “1st April 2027” substitute “31st January 2031”.

(5) In regulation 15 (judicial schemes and local government schemes: administrative provision relating to scheme pays), in paragraph (4A), for “1st April 2027” substitute “31st January 2031”.

(6) In regulation 31 (top-up defined benefits lump sum death benefit treated in same way as original payment), in paragraph (3), for sub-paragraph (a) substitute—

“(aa)section 637H of ITEPA 2003 (tax treatment of defined benefits lump sum death benefits)(4);”.

(7) In regulation 34 (application required by schemes to reclaim overpayment resulting from rectification), in paragraph (4A), for “1st April 2027” substitute “31st January 2031”.

(8) For regulation 39 (deadline for provision of information by schemes disapplied) substitute—

Deadline for provision of information by schemes

39.  In regulation 14C of RPS(PI)R 2006 (scheme administrator required to provide individual with information on request)(5) paragraph (1)(c) has effect, in relation to information relating to benefits that are calculated by reference to an individual’s remediable service in an employment or office, as if for “6 April 2020” there were substituted “6 April 2027”.”.