Part 2Unauthorised payments

Chapter 3Administration

Split schemes

17.—(1) The Registered Pension Schemes (Splitting of Schemes) Regulations 2006(1) have effect as if, in Part 2 of Schedule 3, at the end there were inserted—

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

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

The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2025”.

(2) The amendment made by paragraph (1) does not impose any liability on a sub-scheme administrator for any act or omission that took place before the coming into force of these Regulations.

(3) In this regulation “sub-scheme administrator” has the meaning given in regulation 1(2) of the Registered Pension Schemes (Splitting of Schemes) Regulations 2006.