14. For rule B11 (deduction of tax from certain awards), substitute—
“Deduction of tax and lifetime allowance charge
B11. A fire and rescue authority shall deduct from any payment which is chargeable to tax, or subject to a lifetime allowance charge within the meaning of the Finance Act 2004(1), the amount of tax charged or the amount of charge to be recovered.”.
(1)
See section 214 of the Finance Act 2004 (c. 12).