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62.—(1) Regulation 89A (Deduction of tax: further provisions) is amended as provided by paragraphs (2) and (3).
(2) In paragraph (2) for “Where” substitute “Subject to paragraph (2A), if”.
(3) After paragraph (2) insert—
“(2A) The member’s present or future benefits in respect of which any charge under paragraph (2) arises shall be reduced by an amount that fully reflects the amount of tax paid by the Department and shall be calculated by reference to advice provided by the Scheme Actuary for that purpose.”.
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