Amendment of regulation 48
This section has no associated Policy Notes
30. In regulation 48—
(a)in paragraph (1) for the words after “capital value” substitute “(calculated in accordance with actuarial guidance issued by Scottish Ministers) of which exceed that person’s lifetime allowance and any benefits to which a person is entitled are restricted accordingly”; and
(b)in paragraph (2) after “Finance Act 2004” insert “and Schedule 6 to the Finance Act 2014(1)”.
(1)