# The Firefighters' Pension Scheme Amendment (Scotland) Order 2006, Paragraph 14


For rule B11 (deduction of tax from certain awards), substitute–
“Deduction of tax and lifetime allowance charge
B11 A fire and rescue authority shall deduct from any payment which is chargeable to tax, or subject to a lifetime allowance charge within the meaning of the Finance Act 2004, the amount of tax charged or the amount of charge to be recovered.”.

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Source: https://www.legislation.gov.uk/ssi/2006/342/schedule/paragraph/14 (the official version)
Page: https://openlegislation.uk/firefighters-pension-scheme-amendment-scotland-order-2006/schedule/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.