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The Local Government Pension Scheme Regulations (Northern Ireland) 2014

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Joint liability in respect of annual allowance charge

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96.—(1) This regulation applies where a member gives notice to the Committee of joint and several liability under section 237B (liability of scheme administrator) of the 2004 Finance Act in respect of the member’s annual allowance charge.

(2) Where the joint liability amount specified in the notice is met by the pension fund, the Committee shall reduce the value of the member’s rights accrued under the Scheme in accordance with actuarial guidance issued by the Department.

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