{
  "url": "https://openlegislation.uk/mps-senedd-and-assembly-pension-schemes-tax-regulations-2025/regulation-7",
  "json_url": "https://openlegislation.uk/mps-senedd-and-assembly-pension-schemes-tax-regulations-2025/regulation-7.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/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Income tax and authorised member payments",
  "text": "(1) No liability to income tax arises in respect of the qualifying amount of a tax redress payment.\n(2) Where a tax redress payment is made by a relevant pension scheme, the qualifying amount of that payment is to be treated as falling within section 164(1) of FA 2004.\n(3) In this regulation, the “qualifying amount” of a tax redress payment means an amount that is specified as such in the following provisions of this Part.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "“Tax redress payment” is defined in section 15(4) of FA 2024."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2025/52/regulation/7",
    "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."
}