The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2025
These Regulations make provision about the tax treatment of unauthorised payments made under public service pension schemes in connection with the Public Service Pensions and Judicial Offices Act 2022 (“PSPJOA 2022”). They also make provision consequential on the abolition of the lifetime allowance.
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Lifecycle
Department
Made
01 Apr 2025
—
In force
24 Apr 2025
Enabling power
The Treasury make these Regulations in exercise of the powers conferred by section 11 of the Finance Act 2022.
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