SCHEDULE 1AMENDMENT OF THE FIREFIGHTERS' PENSION (WALES) SCHEME (WALES ONLY)

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For rule B11 (deduction of tax from certain awards), substitute—

Deduction of tax and lifetime allowance chargeB11

A fire and rescue authority shall deduct from any payment which is chargeable to tax, or subject to a lifetime allowance charge within the meaning of the Finance Act 200413, the amount of tax charged or the amount of charge to be recovered.