{
  "url": "https://openlegislation.uk/mps-senedd-and-assembly-pension-schemes-tax-regulations-2025/regulation-13",
  "json_url": "https://openlegislation.uk/mps-senedd-and-assembly-pension-schemes-tax-regulations-2025/regulation-13.json",
  "legislation": "uksi/2025/52",
  "legislation_title": "The MPs’, Senedd and Assembly Pension Schemes (Tax) Regulations 2025",
  "legislation_url": "https://openlegislation.uk/mps-senedd-and-assembly-pension-schemes-tax-regulations-2025",
  "path": "regulation/13",
  "kind": "regulation",
  "number": "13",
  "heading": "Redress for income tax charge on arrears of contributions",
  "text": "(1) This regulation applies where a tax redress payment is made in respect of relief on an amount of contributions that an individual is required to pay to a relevant pension scheme as a result of a rectification exercise.\n(2) The qualifying amount is—\n(a) the amount of relief that the member would have been entitled to in respect of those contributions if the rectification exercise had been retrospective, less\n(b) the amount of relief that the member received in respect of those contributions.\n(3) If the amount of contributions that the individual is required to pay has been reduced to take account of an amount of relief that would have been available if those contributions had been paid in a different tax year—\n(a) the amount of contributions, for the purposes of paragraph (2)(a), is the amount before that reduction, and\n(b) the reduction is to be treated, for the purposes of paragraph (2)(b), as an amount of relief received by the member.\n(4) In this regulation, “relief” means relief in accordance with section 188 of FA 2004 (relief for contributions).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2025/52/regulation/13",
    "retrieved_at": "2026-10-31T10:28:11.255071+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."
}