SCHEDULE 1Scottish Parliamentary Pension Scheme

Part RTaxes

Payment of lifetime allowance charge by scheme administrator

97

1

The scheme administrator may pay a lifetime allowance charge for which the administrator is liable under section 217 of the 2004 Act.

2

But such a payment may be made only if the individual with whom the scheme administrator is jointly and severally liable—

a

requests the scheme administrator to make the payment on or before the date of the event in respect of which the lifetime allowance charge arises, and

b

pays the amount concerned to the scheme administrator on or before that date.