# The MPs’, Senedd and Assembly Pension Schemes (Tax) Regulations 2025, Regulation 20: Carry forward of annual allowance


(1) This regulation applies where—
(a) as a result of a rectification exercise, a member’s total pension input amount increases, and
(b) all or part of that increase (“the excess amount”) would not have occurred if the rectification exercise had been retrospective.
(2) The excess amount is to be disregarded for the purpose of determining, in accordance with section 228A of FA 2004 (carry forward of unused allowance), whether that member has unused annual allowance available for any of the three tax years following the tax year in which the rectification exercise was conducted.

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Source: https://www.legislation.gov.uk/uksi/2025/52/regulation/20 (the official version)
Page: https://openlegislation.uk/mps-senedd-and-assembly-pension-schemes-tax-regulations-2025/regulation-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.