Legislation – The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2025
PART 5Amendments to the National Health Service Pension Scheme (Scotland) Regulations 2015
Amendment of Schedule 330.
(1)
Paragraph 16 of Schedule 3 (administrative matters) is amended as follows.
(2)
In sub-paragraph (2), after “these Regulations” insert “before 6 April 2024,”
.
(3)
“(2A)
If a person’s entitlement to a lump sum under these Regulations, on or after 6 April 2024, constitutes a relevant benefit crystallisation event for the purposes of section 637Q or section 637S of the Income Tax (Earnings and Pensions) Act 200336, 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, and
(c)
the person liable for that tax.”.
(4)
In sub-paragraph (7), after “these Regulations” insert “, before 6 April 2024,”
.
(5)
“(7A)
A person who on or after 6th April 2024 is entitled to a lump sum under these Regulations, must, (whether or not he intends to rely on entitlement to transitional protection, or to enhanced protection), give to the scheme administrator such information as will enable the scheme administrator 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.”.
(6)
In sub-paragraph (8)—
(a)
for “claiming” substitute “entitled to”
,
(b)
after “these Regulations” insert “, before 6 April 2024,”
.
(7)
“(8A)
If a person who is entitled to a lump sum under these Regulations, on or after 6 April 2024, 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 scheme administrator—
(a)
the reference number issued by the Commissioners for His Majesty’s Revenue and Customs under the Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 200637 in respect of that entitlement, and(b)
the information referred to in paragraph (7A).”.
(8)
In sub-paragraph (9)—
(a)
for “claiming” substitute “entitled to”
,
(b)
after “these Regulations” insert “, before 6 April 2024,”
.
(9)
“(9A)
If a person who on or after 6 April 2024 is entitled to a lump sum under these Regulations intends to rely on entitlement to transitional protection in accordance with paragraph 14 of Schedule 18 of the Finance Act 2011, paragraph 1 of Schedule 22 of the Finance Act 2013 or parts 1 and 3 of Schedule 4 of the Finance Act 2016 that person must give to the scheme administrator—
(a)
the reference number issued by the Commissioners for His Majesty’s Revenue and Customs under the Registered Pension Schemes (Lifetime Allowance Transitional Protection) Regulations 201138 or Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Notification) Regulations 201339 in respect of that entitlement, and(b)
the information referred to in sub-paragraph (7A).”.
(10)
In sub-paragraph (10)—
(a)
for “claiming” substitute “entitled to”
,
(b)
after “these Regulations” insert “, before 6 April 2024,”
.
(11)
“(10A)
If a person who is entitled to a lump sum under these Regulations, on or after 6 April 2024, intends to rely on entitlement to individual protection in accordance with paragraph 1 of Schedule 6 to the Finance Act 2014, that person must give to the scheme administrator—
(a)
the reference number issued by the Commissioners for His Majesty’s Revenue and Customs under the Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Individual Protection 2014 Notification) Regulations 201440 in respect of that entitlement, and(b)
the information referred to in paragraph (7A).”.
(12)
In sub-paragraph (11)—
(a)
after “sub-paragraph (7)” insert “or (7A)”
,
(b)
after “sub-paragraph (8)(a),” insert “8A(a),”
,
(c)
after “(9)(a)” insert “, (9A)(a),”
,
(d)
after “(9A)(a),” omit “or”,
(e)
after “(10)(a)” insert “or (10A)(a)”
.
(13)
In sub-paragraph (12), after “Where the person” insert “entitled to a benefit under these Regulations, before 6 April 2024,”
.
(14)
“(12A)
Where the person entitled to a lump sum under these Regulations, on or after 6 April 2024, fails to provide all, or part of, the information referred to in sub-paragraph (7A) or, as the case may be, reference numbers referred to in sub-paragraphs (8A)(a), (9A)(a) and (10A)(a) within the time limits specified, the scheme administrator may deem that the person is liable for the tax payable in respect of the whole of the lump sum.”.