# The Firefighters’ Pension Scheme (Consequential Provisions) (Scotland) Regulations 2015, Regulation 14: Annual allowance charge


(1) This regulation applies to a person (P), who—
(a) is a member of an old scheme whether by virtue of pensionable service for that scheme or deemed transfer scheme service under paragraph 2 of Schedule 7 to the 2013 Act (final salary link);
(b) is a member of the new scheme by virtue of pensionable service for the new scheme; and
(c) becomes entitled to payment of a lower tier ill-health pension under the new scheme.
(2) Section 234 of the Finance Act 2004 (defined benefits arrangements) is modified in its application to P as specified in paragraph (3).
(3) When calculating the closing value of P’s rights under the new scheme for the pension input period during which P becomes entitled to payment of the lower tier ill-health pension, the element of the lower tier ill-health pension that represents pensionable service in the old scheme is not to be counted as being part of the closing value.

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Source: https://www.legislation.gov.uk/sdsi/2015/9780111025833/regulation/14 (the official version)
Page: https://openlegislation.uk/draft-firefighters-pension-scheme-consequential-provisions-scotland-regulations-2015/regulation-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.