Scottish Parliamentary Pensions Act 2009 (asp 1)

SCHEDULE 1 S Scottish Parliamentary Pension Scheme

Part R S Taxes

Prohibition on payments which would give rise to liability for certain taxes S

101 S Nothing in the scheme authorises any payment from the Pension Fund if making that payment would give rise to liability for a scheme sanction charge (see section 239 of the 2004 Act) or a de-registration charge (see section 242 of the 2004 Act). Any payment which would, but for this rule, be made under the scheme is not to be made.