{
  "url": "https://openlegislation.uk/parliamentary-pensions-additional-voluntary-contributions-scheme-regulations-1993/regulation-14",
  "json_url": "https://openlegislation.uk/parliamentary-pensions-additional-voluntary-contributions-scheme-regulations-1993/regulation-14.json",
  "legislation": "uksi/1993/3252",
  "legislation_title": "The Parliamentary Pensions (Additional Voluntary Contributions Scheme) Regulations 1993",
  "legislation_url": "https://openlegislation.uk/parliamentary-pensions-additional-voluntary-contributions-scheme-regulations-1993",
  "path": "regulation/14",
  "kind": "regulation",
  "number": "14",
  "heading": "Taxation",
  "text": "Whenever the Trustees as administrators of the AVC scheme are liable for any tax in respect of any payment made to any person under these Regulations, they may deduct sums equal in total to such tax from any payments made to such person in such manner as they consider proper.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "substituted",
      "affecting": "uksi/2006/920",
      "affecting_title": "The Parliamentary Pensions (Amendment) Regulations 2006"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/3252/regulation/14",
    "retrieved_at": "2026-10-29T13:43:35.544047+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."
}