The National Health Service Superannuation Scheme (Scotland) (Miscellaneous Amendments) Regulations 2014

Amendment of regulation 1.B.2

This section has no associated Policy Notes

16.  In regulation 1.B.2 (provision of information for tax purposes)—

(a)in paragraph (4)—

(i)for “transitional”, substitute “fixed”;

(ii)after “Act 2011”, insert “or paragraph 1 of Schedule 22 to the Finance Act 2013”; and

(iii)after “Regulations 2011”, insert “or the Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Notification) Regulations 2013”; and

(b)after paragraph (4), insert—

(4A) If a person applying for a benefit under this Section of the Scheme intends to rely on entitlement to individual protection against a lifetime allowance in accordance with paragraph 1 of Schedule 1 to the Finance Act 2014, that person must give to the scheme administrator 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..