The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2026
In this Explanatory Note, references to “FA” followed by a year are to a Finance Act of that year, references to “HMRC” are to the Commissioners for His Majesty’s Revenue and Customs, references to “ITEPA 2003” are to the Income Tax (Earnings and Pensions) Act 2003 (c. 1) and references to “PSPJOA 2022” are to the Public Service Pensions and Judicial Offices Act 2022 (c. 7).
Lifecycle
Department
Made
22 Jun 2026
—
Comes into force
14 Jul 2026
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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