The Firefighters’ Pension Scheme (Scotland) Regulations 2015

Information about payment of annual allowance charge

170.—(1) If a member’s pension scheme input amount for this scheme for a pension input period exceeds the amount of the annual allowance for the tax year in which the pension input period ends, paragraph (2) applies in respect of the member for that tax year.

(2) The scheme manager must, no later than 6th October after the end of the tax year, provide the member with such information as the scheme manager considers appropriate to assist the member to arrange payment of the annual allowance charge for that tax year and with the information required by regulation 14A of the Registered Pension Scheme (Provision of Information) Regulations 2006(1).

(3) In this regulation—

“pension input period” has the meaning given in section 238 of FA 2004; and

“pension scheme input amount” has the meaning given in section 237B(2) (liability of scheme administrator) of FA 2004(2).

(1)

S.I. 2006/567; regulation 14A was inserted by regulations 2 and 8 of S.I. 2011/1797.

(2)

2004 c.12; section 237B was inserted by the Finance Act 2011 (c.11), Schedule 17, paragraph 15 and was mended by the Finance Act 2013 (c.29), Schedule 46, paragraphs 119 and 129.