# The Firefighters’ Pensions (Remediable Service) (Wales) Regulations 2023, Regulation 63: Requirement to reduce liabilities by tax relief amounts

Extent: E+W

(1) This regulation applies where—
(a) a person owes a liability to pay pension contributions in relation to the remediable service 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 the 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 62.
(3) Where the scheme manager makes a determination under direction 4(8) of the PSP Directions 2022 pursuant to paragraph (2)(a) of this regulation, the following apply in relation to that determination—
(a) direction 4(10) (provision of explanation);
(b) direction 4(11) and (12) (appeals).

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Source: https://www.legislation.gov.uk/wsi/2023/961/regulation/63 (the official version)
Page: https://openlegislation.uk/firefighters-pensions-remediable-service-wales-regulations-2023/regulation-63
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.