PART 2Amendment of the National Health Service Superannuation Scheme (Scotland) Regulations 2011

Amendment of regulation T311

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 20136”; and

iii

after “Regulations 2011”, insert “or the Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Notification) Regulations 20137”;

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)”.