{
  "url": "https://openlegislation.uk/local-government-pension-scheme-scotland-amendment-no-2-regulations-2006/regulation-10",
  "json_url": "https://openlegislation.uk/local-government-pension-scheme-scotland-amendment-no-2-regulations-2006/regulation-10.json",
  "legislation": "ssi/2006/468",
  "legislation_title": "The Local Government Pension Scheme (Scotland) Amendment (No. 2) Regulations 2006",
  "legislation_url": "https://openlegislation.uk/local-government-pension-scheme-scotland-amendment-no-2-regulations-2006",
  "path": "regulation/10",
  "kind": "regulation",
  "number": "10",
  "heading": "Limit on total amount of benefits",
  "text": "After regulation 18 insert–\n“Limit on total amount of benefits\n18A (1) A member and any dependant of his shall not be entitled, under any provision of these Regulations, to receive benefits the capital value of which exceeds his lifetime allowance, increased where applicable by his primary protection or enhanced protection, except in accordance with guidance issued by the Government Actuary.\n(2) In this regulation, “lifetime allowance”, “primary protection” and “enhanced protection” are to be construed in accordance with section 218 of, and Schedule 36 to, the Finance Act 2004.\n(3) Any calculation of the capital value of a member’s benefits is to be carried out in accordance with guidance issued by the Government Actuary.\nDeduction of tax\n18B The appropriate administering authority is responsible for deducting from any payments of benefits under the Scheme any tax to which they may become chargeable under the Finance Act 2004.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2004 c. 12; relevant provisions of Schedule 36 are amended by the Finance Act 2005 (c. 7), Schedule 10, paragraphs 52 to 54 and modified by S.I. 2006/572."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2006/468/regulation/10",
    "retrieved_at": "2026-10-28T22:17:54.653956+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."
}