# The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2019, Regulation 77


For regulation 96 (joint liability in respect of annual allowance charge) substitute—
“Annual allowance charge
96 (1) This regulation applies where—
(a) a member gives notice to the Committee of joint and several liability under section 237B (liability of scheme administrator) of the 2004 Finance Act in respect of the member's annual allowance charge; or
(b) the Committee satisfies all or part of a member's liability to the annual allowance charge on a voluntary basis .
(2) Where the member's annual allowance charge is met by the pension fund, the Committee shall reduce the value of the member's rights accrued under the Scheme in accordance with actuarial guidance issued by the Department.”.

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Source: https://www.legislation.gov.uk/nisr/2019/206/regulation/77 (the official version)
Page: https://openlegislation.uk/local-government-pension-scheme-amendment-regulations-northern-ireland-2019/regulation-77
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.