The Police Pensions (Miscellaneous Amendments) (Scotland) Regulations 2019 No. 68

Amendment of the Police Pension Scheme (Scotland) Regulations 2015

63.  In regulation 212 (reduction of benefits where annual allowance charge paid by scheme manager)—

(a) for paragraph (1)(a), substitute—

“(a) a member gives a valid notice to the scheme manager—

(i) of joint and several liability to an annual allowance charge under section 237B(3) of FA 2004, or

(ii) of liability to an annual allowance charge under regulation 212A(1), and”, and

(b) in paragraph (3)—

(i) omit the word “and” following sub-paragraph (a), and

(ii) after sub-paragraph (a), insert—

“(aa) in the case to which paragraph (1)(a)(ii) applies, where liability has arisen in relation to more than one police pension scheme, must be proportionate to the part of that liability which relates to this scheme, and”.