{
  "url": "https://openlegislation.uk/firefighters-pension-scheme-order-northern-ireland-2007/schedule-ANNEX/paragraph-22",
  "json_url": "https://openlegislation.uk/firefighters-pension-scheme-order-northern-ireland-2007/schedule-ANNEX/paragraph-22.json",
  "legislation": "nisr/2007/144",
  "legislation_title": "The Firefighters’ Pension Scheme Order (Northern Ireland) 2007",
  "legislation_url": "https://openlegislation.uk/firefighters-pension-scheme-order-northern-ireland-2007",
  "path": "schedule/ANNEX/paragraph/22",
  "kind": "paragraph",
  "number": "22",
  "heading": "Deduction of tax and lifetime allowance charge",
  "text": "The Board 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.",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "ANNEX Scheme Pt. B art. 22 in operation at 1.4.2006, see art. 1(2)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "See section 214 of the Finance Act 2004 (c.12)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2007/144/schedule/ANNEX/paragraph/22",
    "retrieved_at": "2026-10-29T01:41:56.968954+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}