# The MPs’, Senedd and Assembly Pension Schemes (Tax) Regulations 2025, Regulation 18: Calculation of pension input amounts: MPs’ pension scheme


For the purposes of section 234 of FA 2004 (defined benefits arrangements), the opening value of a member's rights under an arrangement under an MPs’ pension scheme for the rectification period is to be calculated on the basis of the member's rights under the rectification exercise.

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Source: https://www.legislation.gov.uk/uksi/2025/52/regulation/18 (the official version)
Page: https://openlegislation.uk/mps-senedd-and-assembly-pension-schemes-tax-regulations-2025/regulation-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.