{
  "url": "https://openlegislation.uk/parliamentary-pensions-consolidation-and-amendment-regulations-1993/regulation-N5",
  "json_url": "https://openlegislation.uk/parliamentary-pensions-consolidation-and-amendment-regulations-1993/regulation-N5.json",
  "legislation": "uksi/1993/3253",
  "legislation_title": "The Parliamentary Pensions (Consolidation and Amendment) Regulations 1993",
  "legislation_url": "https://openlegislation.uk/parliamentary-pensions-consolidation-and-amendment-regulations-1993",
  "path": "regulation/N5",
  "kind": "regulation",
  "number": "N5",
  "heading": "Deduction of tax from refunds of contributions",
  "text": "(1) On making any repayment of contributions (including interest on contributions) under regulation N1, the Trustees shall be entitled to deduct from the repayment any tax to which they may become chargeable under subsection 2 of section 598 of the Taxes Act 1988 (charge to tax: repayment of employee’s contributions).\n(2) In the case of any person entitled to a refund of contributions (including interest on contributions) under regulation N3 or regulation N4 there shall be deducted from the payment the amount of tax payable under subsection 2 of section 598 of the Taxes Act 1988 and where\n(a) any part of an amount falling to be reduced under this paragraph represents a sum paid for the purchase of added years; and\n(b) that sum was so paid otherwise than in respect of an obligation that required the making of periodical payments (whether by way of deduction from salary or otherwise) over a period of five years or more,\nthere shall be disregarded, for the purposes of calculating the amount of the reduction to be made under this paragraph, so much of that part of the amount falling to be reduced as does not represent interest on that sum.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 598(2) was amended by the Occupational Pension Schemes (Rate of Tax) Order, S.I. 1988/504, made under Section 598(3)."
    }
  ],
  "outstanding_effects": [
    {
      "type": "appl (mods)",
      "affecting": "uksi/1994/1662",
      "affecting_title": "The European Parliamentary (United Kingdom Representatives) Pensions (Consolidation and Amendment) Order 1994"
    },
    {
      "type": "omitted",
      "affecting": "uksi/2006/920",
      "affecting_title": "The Parliamentary Pensions (Amendment) Regulations 2006"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/3253/regulation/N5",
    "retrieved_at": "2026-10-29T13:43:34.947939+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."
}