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The Police Pensions (Scotland) Regulations 2007
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Deductions of tax from awards under regulation 9(4) or 34
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35. The police authority may deduct from any payment by way of an award under regulation 9(4) or 34–
(a)that part of any contributions equivalent premium paid in respect of the regular police officer as is permitted under section 61 of the 1993 Act(1); and
(b)the tax for the time being chargeable on that award under section 205 of the Finance Act 2004(2).
(1)
1993 c. 48. Section 61 was amended by the Pensions Act 1995, Schedule 5, paragraph 55, by the Child Support, Pensions and Social Security Act 2000, Schedule 5, Part 1, paragraph 5(2) and by the Pensions Act 2004, Schedule 12, paragraphs 9 and 12.
(2)
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