Regulation 61 Requirement to reduce liabilities by tax relief amountsI1
Scotland
(1)
This regulation applies where—
(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,
under section 15, 16 or 17 of PSPJOA 2022.
(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 Directions 2022, and
(b)
before the liability is netted off in accordance with regulation 60.
(3)
The following provisions of the PSP Directions 2022 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).