# The MPs’, Senedd and Assembly Pension Schemes (Tax) Regulations 2025, Regulation 11: Redress for relevant lifetime allowance charge: other registered pension scheme


(1) This regulation applies where a tax redress payment is made in respect of a recipient’s liability to a relevant lifetime allowance charge where—
(a) one or more benefit crystallisation events occurred in respect of a member under a relevant pension scheme in a tax year in the period beginning with 2015-16 and ending with 2023-24 (“the original events”),
(b) there was a subsequent benefit crystallisation event in respect of that member under another registered pension scheme, and
(c) a relevant lifetime allowance charge was paid in respect of that subsequent benefit crystallisation event (“the subsequent charge”).
(2) The qualifying amount is—
(a) the amount of the subsequent charge, less
(b) both—
(i) the amount that the subsequent charge would have been if the amount crystallised by the original events were calculated on the basis that the rectification exercise had been retrospective, and
(ii) any overpaid amount that the recipient has not repaid to the relevant pension scheme in respect of the original events.
(3) In this regulation, “overpaid amount” and “recipient” have the same meaning as in regulation 10.

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Source: https://www.legislation.gov.uk/uksi/2025/52/regulation/11 (the official version)
Page: https://openlegislation.uk/mps-senedd-and-assembly-pension-schemes-tax-regulations-2025/regulation-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.