{
  "url": "https://openlegislation.uk/national-health-service-pension-scheme-amendment-regulations-2008/regulation-62",
  "json_url": "https://openlegislation.uk/national-health-service-pension-scheme-amendment-regulations-2008/regulation-62.json",
  "legislation": "uksi/2008/654",
  "legislation_title": "The National Health Service Pension Scheme (Amendment) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/national-health-service-pension-scheme-amendment-regulations-2008",
  "path": "regulation/62",
  "kind": "regulation",
  "number": "62",
  "heading": "Amendment of regulation T2A",
  "text": "(1) Regulation T2A (deduction of tax: further provisions) is amended as follows.\n(2) In paragraph (2) for “Where”, substitute “Subject to paragraph (2A), if”.\n(3) After paragraph (2) insert—\n“(2A) The member’s present or future benefits in respect of which any charge under paragraph (2) arises shall be reduced by an amount that fully reflects the amount of tax paid by the scheme administrator and shall be calculated by reference to advice provided by the Scheme Actuary for that purpose.”.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Regs. 62-66: incorrectly numbered regs. 1-5 following reg. 61 renumbered as regs. 62-66 (31.3.2008) by The National Health Service Pension Scheme (Correction to Amendment) Regulations 2008 (S.I. 2008/906), regs. 1(2), 2(3)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 62 in force at 1.4.2008, see reg. 1(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/654/regulation/62",
    "retrieved_at": "2026-10-29T03:34:19.737134+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."
}