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The Local Government Pension Scheme (Benefits, Membership and Contributions) (Scotland) Regulations 2008
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- Scottish Statutory Instruments
- 2008 No. 230
- Regulation 22
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Limit on total amount of benefits
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22.—(1) A member and any dependant of the member shall not be entitled, under any provision of these Regulations, to receive benefits the capital value of which exceeds the member’s lifetime allowance increased, where applicable, by the member’s primary protection or the member’s enhanced protection except in accordance with guidance issued by the scheme actuary.
(2) In this regulation, “lifetime allowance”, “primary protection” and “enhanced protection” are to be construed in accordance with section 218 of, and Schedule 36 to, the Finance Act 2004(1).
(3) Any calculation of the capital value of a member’s benefits for the purposes of this or any other of these Regulations is to be carried out in accordance with guidance issued by the scheme actuary.
(4) The appropriate administering authority is responsible for deducting from any payment of benefits under the Scheme any tax to which they may become chargeable under the Finance Act 2004.
(1)
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