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The Teachers’ Pensions Regulations 2010

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Reduction in transfer value: lifetime allowance charge

34.—(1) This regulation applies where—

(a)the lifetime allowance charge under section 214 of FA 2004 arises on the payment of a cash equivalent or a transfer value in respect of a person to a qualifying recognised overseas pension scheme, and

(b)the person and the Secretary of State are jointly and severally liable to the charge.

(2) The Secretary of State 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 Secretary of State determines, 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 FA 2004.

Yn ôl i’r brig

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