Regulation 26 Transitional protection allowanceI1

United Kingdom

(1)

This regulation applies where P’s employer^f1 has paid P a transitional protection allowance^f2.

(2)

The appropriate person must pay to P’s employer an amount equal to—

(a)

the amount of the transitional protection allowance, less

(b)

an amount in respect of the income tax suffered by P that is attributable to the transitional protection allowance.

Annotations

f1: See section 110 of PSPJOA 2022 for the meaning of “employer”.
f2: See section 54(4) of PSPJOA 2022 for the meaning of “transitional protection allowance”.