{
  "url": "https://openlegislation.uk/police-pensions-amendment-scotland-regulations-2010/regulation-8",
  "json_url": "https://openlegislation.uk/police-pensions-amendment-scotland-regulations-2010/regulation-8.json",
  "legislation": "ssi/2010/85",
  "legislation_title": "The Police Pensions Amendment (Scotland) Regulations 2010",
  "legislation_url": "https://openlegislation.uk/police-pensions-amendment-scotland-regulations-2010",
  "path": "regulation/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Amendments to the Police Pensions Regulations 1987",
  "text": "In regulation B11 (deduction of tax from certain awards)—\n(a) in paragraph (1) for “repayment of contributions within the meaning of paragraph 2 of Part II of Schedule 5 to the Finance Act 1970” substitute “short service refund lump sum within the meaning of section 205 of the Finance Act 2004”; and\n(b) in paragraph (2) for “the tax for the time being chargeable thereon under paragraph 2 of the said Part II” substitute “the charge to income tax arising under that section”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2010/85/regulation/8",
    "retrieved_at": "2026-10-28T21:57:03.119551+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."
}