Part 9Liabilities and payment
Chapter 3Reduction and waiver of liabilities
Requirement to reduce liabilities by tax relief amountsI162
1
This regulation applies where F1, under section 15, 16 or 17 of PSPJOA 2022—
a
a person owes a liability to pay pension contributions in relation to the remediable service as a firefighter of a remedy member, or
b
the scheme manager owes a liability to pay compensation in relation to such service.
2
The scheme manager must reduce the liability by tax relief amounts—
a
determined in accordance with direction 4(5) to (9) of the PSP Directions 2022, and
b
before the liability is netted off in accordance with regulation 61.
3
The following provisions of the PSP Directions 2022 apply where the scheme manager makes a determination in accordance with direction 4(8)—
a
direction 4(10) (provision of explanation);
b
direction 4(11) and (12) (appeals).