Paragraph 2 Deduction of tax and lifetime allowance charges

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Sch. 1 Annex A1 inserted by Firefighters’ Pension Scheme 2012 art. 4
Sch. 1 para. 2(1) words substituted by General and Specialist Medical Practice (Education, Training and Qualifications) 2010 Sch. 3 para. 15
Sch. 1 Pt. 13A inserted by Firefighters’ Pension Scheme Order 2007 2010 Sch.
Sch. 1 Pt. 13B inserted by Firefighters’ Pension Scheme Order 2007 2010 Sch. para. 4
Sch. 1 Pt. 13 rule 4(3) words inserted by Firefighters’ Pension Schemes 2024 Sch. para. 8
Sch. 1 Pt. 13 rule 1 word omitted by Firefighters' Pension Scheme Order 2007 2008 Sch. para. 12
Sch. 1 Pt. 13B omitted by Fire Reform (Pensions Amendments) 2013 art. 20
Sch. 1 Pt. 13 rule 1(1) words substituted by Fire Reform (Pensions Amendments) 2013 art. 19(a)
Sch. 1 Pt. 13 rule 1(2) words substituted by Fire Reform (Pensions Amendments) 2013 art. 19(b)
Sch. 1 Annex 3 inserted by Firefighters’ Pension Scheme 2014 Sch. para. 17
Sch. 1 Annex AB1 inserted by Firefighters’ Pension Scheme 2014 Sch. para. 15
Sch. 1 Annex ZA inserted by Firefighters’ Pension Scheme 2014 Sch. para. 13
Sch. 1 Pt. 13 rule 1(1) words substituted by Firefighters’ Pension Scheme 2014 Sch. para. 12(a)(i)
Sch. 1 Pt. 13 rule 1(3) inserted by Firefighters’ Pension Scheme 2014 Sch. para. 12(a)(ii)
Sch. 1 Pt. 13 rule 4(1) Sch. 1 Pt. 13 rule 4 renumbered as rule 4(1) by Firefighters’ Pension Scheme 2014 Sch. para. 12(b)(i)
Sch. 1 Pt. 13 rule 4(2)(3) inserted by Firefighters’ Pension Scheme 2014 Sch. para. 12(b)(ii)

Where any payment that an authority are required to make under this Scheme is chargeable to tax or subject to a recovery charge under the Finance Act 2004^f1, they shall deduct the amount of tax charged or to be recovered from the payment.

Annotations

Footnotes

f1: 2004 c. 12.