Legislation – The Police Pensions (Remediable Service) Regulations 2023
Changes to legislation:
There are currently no known outstanding effects for The Police Pensions (Remediable Service) Regulations 2023, Section 62.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Part 9Liabilities and payment
Chapter 3Reduction and waiver of liabilities
Requirement to reduce liabilities by tax relief amounts62.
(1)
This regulation applies where, under section 15, 16 or 17 of PSPJOA 2022—
(a)
a person owes a liability to pay pension contributions in relation to the remediable police service of a remedy member, or
(b)
the scheme manager owes a liability to pay compensation in relation to such service.
(2)
The scheme manager must reduce the liability by tax relief amounts—
(a)
determined in accordance with direction 4(5) to (9) of the PSP Directions 2022, and
(b)
before the liability is netted off in accordance with regulation 61.
(3)
The following provisions of the PSP Directions 2022 apply where the scheme manager makes a determination in accordance with direction 4(8)—
(a)
direction 4(10) (provision of explanation);
(b)
direction 4(11) and (12) (appeals).