Legislation – The Firefighters’ Pensions (Remediable Service) (Wales) Regulations 2023
Changes to legislation:
There are currently no known outstanding effects for The Firefighters’ Pensions (Remediable Service) (Wales) Regulations 2023, Section 63.
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PART 9Liabilities and payment
CHAPTER 3Reduction and waiver of liabilities
Requirement to reduce liabilities by tax relief amounts
63.
(1)
This regulation applies where—
(a)
a person owes a liability to pay pension contributions in relation to the remediable service of a remedy member, or
(b)
the scheme manager owes a liability to pay compensation in relation to such service,
under section 15, 16 or 17 of the PSPJOA 2022.
(2)
(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 62.
(3)
Where the scheme manager makes a determination under direction 4(8) of the PSP Directions 2022 pursuant to paragraph (2)(a) of this regulation, the following apply in relation to that determination—
(a)
direction 4(10) (provision of explanation);
(b)
direction 4(11) and (12) (appeals).