# The Local Government Pension Scheme (Scotland) Regulations 2018, Regulation 82: Tax


The appropriate administering authority may deduct from any payment of benefits under the Scheme any tax to which they may become chargeable under the Finance Act 2004.

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Source: https://www.legislation.gov.uk/ssi/2018/141/regulation/82 (the official version)
Page: https://openlegislation.uk/local-government-pension-scheme-scotland-regulations-2018/regulation-82
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.