# The Police Pension Scheme (Scotland) Regulations 2015, Regulation 212A: Voluntary scheme pays arrangement


(1) A member may serve notice on the scheme manager requesting the scheme manager to discharge an annual allowance charge where the conditions in paragraph (2) are satisfied.
(2) The conditions mentioned in paragraph (1) are that—
(a) the scheme manager is not jointly liable under section 237B of the FA 2004 (liability of scheme administrator) in relation to the charge,
(b) the pension scheme input amount for a tax year for the member in relation to all police pensions schemes of which the individual is a member, exceeds the annual allowance applicable to that member for that tax year, and
(c) the amount of the member’s liability to an annual allowance charge for a tax year exceeds £1,000.
(3) The scheme manager may fix a date in relation to a tax year by which a notice under paragraph (1) must be given.
(4) When the scheme manager satisfies a liability under paragraph (1), consequential adjustment must be made to the member’s entitlement to benefits under this scheme on a basis that is just and reasonable having regard to normal actuarial practice.
(5) In this regulation—
“annual allowance” has the meaning given in section 228(1) of FA 2004 (annual allowance),
“annual allowance charge” has the meaning given in section 227(1) of FA 2004 (annual allowance charge),
“pension scheme input amount” has the meaning given in section 237B(2) of FA 2004,
“police pension schemes” means this scheme, the 1987 scheme and the 2006 scheme,
“tax year” means a period of one year which is a period of assessment of income tax purposes.

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Source: https://www.legislation.gov.uk/ssi/2015/142/regulation/212A (the official version)
Page: https://openlegislation.uk/police-pension-scheme-scotland-regulations-2015/regulation-212A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.