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85.—(1) A regular police officer may request the police authority to pay on that officer’s behalf any amount that is payable by way of the lifetime allowance charge under section 214 of the Finance Act 2004(1) (lifetime allowance charge) when–
(a)an event that is a benefit crystallisation event listed in the table in section 216(1) of that Act (benefit crystallisation events and amounts crystallised) occurs in relation to that officer; and
(b)the officer and the police authority are jointly and severally liable in relation to that event.
(2) Such a request may only be made by notice in writing given before the event occurs.
(3) The police authority may comply with such a request only if the officer pays the police authority the amount in question on or before the date on which the event occurs.
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