Legislation – The Teachers’ Pensions (Remediable Service) (Scotland) Regulations 2023
Changes to legislation:
There are currently no known outstanding effects for The Teachers’ Pensions (Remediable Service) (Scotland) Regulations 2023, Section 74.
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PART 8Liabilities and payment
CHAPTER 3Reduction and waiver of liabilities
Requirement to reduce liabilities by tax relief amounts
74.
(1)
This regulation applies where—
(a)
a person owes a liability to pay pension contributions in relation to the remediable teacher 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)
(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 73.
(3)
The following provisions of the PSP Directions 2022 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).