Regulation 32 Deduction of tax from awards under regulation 7(4) or 31I1
Northern Ireland
The Board may deduct from any payment by way of an award under regulation 7(4) or 31—
(a)
that part of any contributions equivalent premium paid in respect of the police officer as is permitted under section 57 of the 1993 Actf1;
(b)
the tax for the time being chargeable on that award under section 205 of the Finance Act 2004f2.
Annotations
Commencement
- I1
Reg. 32 in operation at 6.4.2009 with effect in accordance with s. 1(2)(3), see s. 1(2)(3)
Footnotes
- f1
-
Section 57 was amended by the Pensions (Northern Ireland) Order 1995, Schedule 3, paragraph 47 (S.I. 1995/3213 (N.I.22)), by the Child Support, Pensions and Social Security Act 2000, Schedule 5, Part 1, paragraph 6(2) (c.19), and by the Pensions Act 2004, Schedule 12, paragraphs 9 and 12 c.35
- f2