Scottish Parliamentary Pensions Act 2009 (asp 1)

SCHEDULE 1 S Scottish Parliamentary Pension Scheme

Part R S Taxes

2004 Act terms S

96 S In this Part—

• “the 2004 Act” means the Finance Act 2004 (c. 12),

• “event” means a benefit crystallisation event listed in the table in section 216 of the 2004 Act,

• “lifetime allowance charge” has the meaning given by section 214 of the 2004 Act,

• “scheme administrator” means the scheme administrator of the scheme for the purposes of section 217 of the 2004 Act (see sections 270 to 274 of the 2004 Act), and

• “unauthorised charge” means an unauthorised payments charge (see section 208 of the 2004 Act) or an unauthorised payments surcharge (see section 210 of the 2004 Act).