The National Health Service Superannuation Scheme (Scotland) (Miscellaneous Amendments) Regulations 2014

Amendment of regulation T3

11.  In regulation T3 (deduction of tax: further provision)—

(a) in paragraph (4), for “transitional” substitute “fixed”;

(b) in paragraph (5A)—

(i) for “transitional” substitute “fixed”;

(ii) after “Act 2011”, insert “or paragraph 1 of Schedule 22 to the Finance Act 2013(1)”; and

(iii) after “Regulations 2011”, insert “or the Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Notification) Regulations 2013(2)”;

(c) after paragraph (5A), insert—

“(5B) If a person claiming a benefit under these Regulations intends to rely on entitlement to individual protection against a lifetime allowance charge in accordance with paragraph 1 of Schedule 1 to the Finance Act 2014, that person must give to the scheme administrator—

(a) the reference number issued by the Commissioners under the Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Notification) Regulations 2014 in respect of that entitlement; and

(b) the information referred to in paragraph (4).”;

(d) in paragraph (6), after “paragraph (5)” insert “, (5A) or (5B)”; and

(e) in paragraph (7), after “paragraph (5)” insert “, (5A) or (5B)”.

(1)

2013 c.29.

(2)

S.I. 2013/1741.