# The MPs’, Senedd and Assembly Pension Schemes (Tax) Regulations 2025, Regulation 21: Restriction of carry forward of annual allowance to active members


Section 228A of FA 2004 has effect, in relation to a member for the tax year in which the rectification period ends, as if in subsection (4)(a) for “a member” there were substituted “an active member”.

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Source: https://www.legislation.gov.uk/uksi/2025/52/regulation/21 (the official version)
Page: https://openlegislation.uk/mps-senedd-and-assembly-pension-schemes-tax-regulations-2025/regulation-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.