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The Teachers’ Superannuation (Scotland) Amendment Regulations 2011
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- Scottish Statutory Instruments
- 2011 No. 42
- Regulation 13
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Insertion of regulation G1A
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13. After regulation G1 (payment of transfer values) insert—
“Reduction in transfer value: lifetime allowance charge
G1A.—(1) This regulation applies where—
(a)the lifetime allowance charge under section 214 (lifetime allowance charge) of the 2004 Act arises on the payment of a cash equivalent or a transfer value in respect of a teacher to a qualifying recognised overseas pension scheme; and
(b)the teacher and the Scottish Ministers are jointly and severally liable to the charge.
(2) The Scottish Ministers must pay the charge.
(3) The cash equivalent or transfer value which, apart from this regulation, would be payable must be reduced to reflect the amount of the charge in such manner as the Scottish Ministers determine, after taking advice from the scheme actuary.
(4) In this regulation “qualifying recognised overseas pension scheme” has the same meaning as in Part 4 of the 2004 Act.”.
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