# Scottish Parliamentary Pensions Act 2009, Paragraph 99


Any tax due under section 205 of the 2004 Act in respect of a short service lump sum (see rule 72) is to be deducted from that sum before it is paid.

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Source: https://www.legislation.gov.uk/asp/2009/1/schedule/1/paragraph/99 (the official version)
Page: https://openlegislation.uk/scottish-parliamentary-pensions-act-2009/schedule-1/paragraph-99
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.