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.