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

Part 1 of the Public Service Pensions and Judicial Offices Act 2022 (“PSPJOA 2022”) rectifies unlawful discrimination suffered by members of affected public service pension schemes. Part 1 of PSPJOA 2022 made separate provision for individuals, depending upon whether they were a member of a “Chapter 1 scheme” (public service pension schemes other than judicial schemes and local government schemes), a “Chapter 2 scheme” (judicial pension schemes) or a “Chapter 3 scheme” (local government pension schemes).