Legislation – The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2025
PART 4Amendments to the National Health Service Superannuation Scheme (2008 Section) (Scotland) Regulations 2013
Amendment of regulation 2.J.914.
(1)
Regulation 2.J.9 (deduction of tax) is amended as follows.
(2)
In paragraph (2)(a), after “benefit crystallisation event” insert “, occurring on or before 6 April 2024,”
.
(3)
After paragraph (2) insert—
“(2A)
If a person becomes entitled to a lump sum under this Part which is a relevant benefit crystallisation event, occurring on or after 6 April 2024, then for the purposes of section 637Q or section 637S of the Income Tax (Earnings and Pensions) Act 200323, the Scheme administrator must 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 payable, and
(c)
the person liable for that tax.”.