{
  "url": "https://openlegislation.uk/police-pensions-regulations-1987/regulation-B11",
  "json_url": "https://openlegislation.uk/police-pensions-regulations-1987/regulation-B11.json",
  "legislation": "uksi/1987/257",
  "legislation_title": "The Police Pensions Regulations 1987",
  "legislation_url": "https://openlegislation.uk/police-pensions-regulations-1987",
  "path": "regulation/B11",
  "kind": "regulation",
  "number": "B11",
  "heading": "Deduction of tax from certain awards",
  "text": "(1) This Regulation shall apply to any payment on account of an award made to a member of a police force during his lifetime which constitutes a repayment of contributions within the meaning of paragraph 2 of Part II of Schedule 5 to the Finance Act 1970.\n(2) The police authority may deduct from any payment to which this Regulation applies the tax for the time being chargeable thereon under paragraph 2 of the said Part II.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1970 c. 24."
    }
  ],
  "outstanding_effects": [
    {
      "type": "am (S)",
      "affecting": "ssi/2010/85",
      "affecting_title": "The Police Pensions Amendment (Scotland) Regulations 2010"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/257/regulation/B11",
    "retrieved_at": "2026-10-29T16:32:23.021534+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."
}