{
  "url": "https://openlegislation.uk/judicial-pensions-remediable-service-etc-regulations-2023/regulation-26",
  "json_url": "https://openlegislation.uk/judicial-pensions-remediable-service-etc-regulations-2023/regulation-26.json",
  "legislation": "uksi/2023/766",
  "legislation_title": "The Judicial Pensions (Remediable Service etc.) Regulations 2023",
  "legislation_url": "https://openlegislation.uk/judicial-pensions-remediable-service-etc-regulations-2023",
  "path": "regulation/26",
  "kind": "regulation",
  "number": "26",
  "heading": "Transitional protection allowance",
  "text": "(1) This regulation applies where P’s employer has paid P a transitional protection allowance.\n(2) The appropriate person must pay to P’s employer an amount equal to—\n(a) the amount of the transitional protection allowance, less\n(b) an amount in respect of the income tax suffered by P that is attributable to the transitional protection allowance.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 26 in force at 5.7.2023, see reg. 1(b)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "See section 110 of PSPJOA 2022 for the meaning of “employer”."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "See section 54(4) of PSPJOA 2022 for the meaning of “transitional protection allowance”."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/766/regulation/26",
    "retrieved_at": "2026-10-28T21:43:02.238776+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}