PART 8Liabilities and payment
CHAPTER 3Reduction and waiver of liabilities
Requirement to reduce liabilities by tax relief amounts I173
1
This regulation applies where—
a
a person owes a liability to pay pension contributions in relation to the remediable teacher service of a remedy member, or
b
the scheme manager owes a liability to pay compensation in relation to such service,
under section 15, 16 or 17 of PSPJOA 2022.
2
The scheme manager must reduce the liability by tax relief amounts26—
a
determined in accordance with direction 4(5) to (9) of the PSP(NI) Directions 2023, and
b
before the liability is netted off in accordance with regulation 72.
3
The following provisions of the PSP (NI) Directions 2023, apply where the scheme manager makes a determination in accordance with direction 4(8)—
a
direction 4(10) (provision of explanation);
b
direction 4(11) and (12) (appeals).