Legislation – The Police Pensions (Remediable Service) Regulations (Northern Ireland) 2023
Changes to legislation:
There are currently no known outstanding effects for The Police Pensions (Remediable Service) Regulations (Northern Ireland) 2023, Section 61.
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PART 9Liabilities and payment
CHAPTER 3Reduction and waiver of liabilities
Requirement to reduce liabilities by tax relief amounts61.
(1)
This regulation applies where—
(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, under section 15, 16 or 17 of PSPJOA 2022.
(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(NI) Directions 2023, and
(b)
before the liability is netted off in accordance with regulation 60.
(3)
The following provisions of the PSP(NI) Directions 2023 apply where the scheme manager makes a determination under direction 4(8)—
(a)
direction 4(10) (provision of explanation);
(b)
direction 4(11) and (12) (appeals).