Scottish Parliamentary Pensions Act 2009 (asp 1)

SCHEDULE 1 S Scottish Parliamentary Pension Scheme

Part R S Taxes

Payment of lifetime allowance charge by scheme administrator S

97 (1) The scheme administrator may pay a lifetime allowance charge for which the administrator is liable under section 217 of the 2004 Act. S

(2) But such a payment may be made only if the individual with whom the scheme administrator is jointly and severally liable—

(a) requests the scheme administrator to make the payment on or before the date of the event in respect of which the lifetime allowance charge arises, and

(b) pays the amount concerned to the scheme administrator on or before that date.