{
  "url": "https://openlegislation.uk/local-government-pension-scheme-regulations-northern-ireland-2014/regulation-97",
  "json_url": "https://openlegislation.uk/local-government-pension-scheme-regulations-northern-ireland-2014/regulation-97.json",
  "legislation": "nisr/2014/188",
  "legislation_title": "The Local Government Pension Scheme Regulations (Northern Ireland) 2014",
  "legislation_url": "https://openlegislation.uk/local-government-pension-scheme-regulations-northern-ireland-2014",
  "path": "regulation/97",
  "kind": "regulation",
  "number": "97",
  "heading": "Tax",
  "text": "The Committee is responsible for deducting from any payment of benefits under the Scheme any tax to which it may become chargeable under the 2004 Finance Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2014/188/regulation/97",
    "retrieved_at": "2026-10-29T01:06:17.575135+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}