# The National Health Service Pension Scheme (Amendment) Regulations 2008, Regulation 62: Amendment of regulation T2A

Extent: E+W

(1) Regulation T2A (deduction of tax: further provisions) is amended as follows.
(2) In paragraph (2) for “Where”, substitute “Subject to paragraph (2A), if”.
(3) After paragraph (2) insert—
“(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.”.

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Source: https://www.legislation.gov.uk/uksi/2008/654/regulation/62 (the official version)
Page: https://openlegislation.uk/national-health-service-pension-scheme-amendment-regulations-2008/regulation-62
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.