# The Firefighters’ Pensions (Remediable Service) Regulations (Northern Ireland) 2023, Regulation 61: Requirement to reduce liabilities by tax relief amounts

Extent: N.I.

(1) This regulation applies where under section 15, 16 or 17 of PSPJOA 2022—
(a) a person owes a liability to pay pension contributions in relation to the remediable service as a firefighter of a remedy member, or
(b) the scheme manager owes a liability to pay compensation in relation to such service.
(2) The scheme manager must reduce the liability by tax relief amounts—
(a) determined in accordance with direction 4(5) to (9) of the PSP(NI) Directions 2023, and
(b) before the liability is netted off in accordance with regulation 60.
(3) The following provisions of the PSP(NI) Directions 2023 apply where the scheme manager makes a determination under direction 4(8)—
(a) direction 4(10) (provision of explanation);
(b) direction 4(11) and (12) (appeals).

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Source: https://www.legislation.gov.uk/nisr/2023/133/regulation/61 (the official version)
Page: https://openlegislation.uk/firefighters-pensions-remediable-service-regulations-northern-ireland-2023/regulation-61
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.