Regulation 80 Payment on behalf of officers of lifetime allowance chargeI1

Northern Ireland

(1)

A police officer may request the Board to pay on his behalf any amount that is payable by way of the lifetime allowance charge under section 214 of the Finance Act 2004^f1 when—

(a)

an event that is a benefit crystallisation event listed in the table in section 216(1) of that Act^f2 occurs in relation to him, and

(b)

the officer and the authority are jointly and severally liable in relation to that event.

(2)

Such a request may only be made by notice in writing given before the event occurs.

(3)

The authority may comply with such a request only if the officer pays the authority the amount in question on or before the date on which the event occurs.

Annotations

Commencement

I1: Reg. 80 in operation at 6.4.2009 with effect in accordance with s. 1(2)(3), see s. 1(2)(3)

Footnotes

f1: 2004 c.12
f2: Subsection (1) of section 216 was amended by the Finance Act 2005 (c.7), Schedule 10, paragraphs 1, 31 and 42, and Schedule 23, paragraphs 1 and 30