Part 2Unauthorised payments

Chapter 3Administration

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

18.—(1) Regulation 20 of the Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023 (application required by schemes to reclaim overpayment of scheme sanction charge resulting from rectification) is amended as follows—

(a)in paragraph (1) omit the “and” after sub-paragraph (b);

(b)in paragraph (1) after sub-paragraph (c) insert “, and

“(d)the amount cannot be recovered from HMRC as an excess amount in accordance with regulation 7 of the Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2025.”;

(c)in paragraph (7) for “1st April 2027” substitute “31st January 2031”;

(d)in paragraph (8)(a) after paragraph (i) insert—

“(ia)a declaration that the claimed amounts cannot be recovered from HMRC in accordance with regulation 7 of the Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2025,”.

(2) The amendments made by paragraph (1) do not have effect in relation to an application that was made, under regulation 20 of the Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023, before the coming into force of these Regulations.