Legislation – The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2025
PART 3Amendments to the National Health Service Pension Scheme (Scotland) (Additional Voluntary Contributions) Regulations 2018
Amendment of regulation 166.
(1)
Regulation 16 (information) is amended as follows.
(2)
In paragraph (3), after “these Regulations” insert “before 6 April 2024,”
.
(3)
“(3A)
Where before 6 April 2024 a person is entitled to a lump sum under these Regulations that person must, whether or not they intend to rely on entitlement to an enhanced allowance or to enhanced protection, give to the provider such information as will enable the provider to determine—
(a)
whether any tax is payable in respect of the lump sum in accordance with section 204 of the 2004 Act and, if so,
(b)
the amount of tax, and
(c)
the person liable for that tax.”.
(4)
In paragraph (4), after “these Regulations” insert “, before 6 April 2024,”
.
(5)
“(4A)
Where on or after 6 April 2024 a person who is entitled to a lump sum under these Regulations intends to rely on entitlement to an enhanced allowance by virtue of the provisions listed in section 256(1) of the 2004 Act (enhanced allowance regulations), that person must give to the provider—
(a)
the reference number issued by the Commissioners for His Majesty’s Revenue and Customs under the Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 200617 in respect of that entitlement, and(b)
the information referred to in paragraph (3A).”.
(6)
In paragraph (5)—
(a)
after “(3)” insert “or (3A)”
,
(b)
after “(4)” insert “or (4A)”
.
(7)
In paragraph (6)—
(a)
after “(3)” insert “or (3A)”
,
(b)
after “(4)” insert “or (4A)”
.