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)”.