{
  "url": "https://openlegislation.uk/national-health-service-pension-scheme-additional-voluntary-contributions-regulations-2000/regulation-22",
  "json_url": "https://openlegislation.uk/national-health-service-pension-scheme-additional-voluntary-contributions-regulations-2000/regulation-22.json",
  "legislation": "uksi/2000/619",
  "legislation_title": "The National Health Service Pension Scheme (Additional Voluntary Contributions) Regulations 2000",
  "legislation_url": "https://openlegislation.uk/national-health-service-pension-scheme-additional-voluntary-contributions-regulations-2000",
  "path": "regulation/22",
  "kind": "regulation",
  "number": "22",
  "heading": "Tax",
  "text": "(1) Benefits payable under these Regulations shall be paid net of any tax due under the 2004 Act.\n(2) For the purposes of the 2004 Act, the administrator of the AVC scheme shall be the NHS Business Services Authority (Awdurdod Gwasanaethau Busnes y GIG).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 22 added (6.4.2006) by The National Health Service (Pension Scheme, Injury Benefits and Additional Voluntary Contributions) Amendment Regulations 2006 (S.I. 2006/600), regs. 1(2)(b), 38"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Reg. 22 renumbered as reg. 22(1) (1.4.2008) by virtue of The National Health Service Pension Scheme (Additional Voluntary Contributions) and National Health Service (Injury Benefits and Compensation for Premature Retirement) Amendment Regulations 2008 (S.I. 2008/655), regs. 1(2), 2(15)(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Reg. 22(2) inserted (1.4.2008) by The National Health Service Pension Scheme (Additional Voluntary Contributions) and National Health Service (Injury Benefits and Compensation for Premature Retirement) Amendment Regulations 2008 (S.I. 2008/655), regs. 1(2), 2(15)(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/619/regulation/22",
    "retrieved_at": "2026-10-29T09:19:09.912629+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."
}