LegalizeThe Police Pensions Regulations 2015
- (4) Where 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 (annual allowance) of FA 2004;
- “annual allowance charge” has the meaning given in section 227 (annual allowance charge) of FA 2004;
- “pension scheme input amount” has the same meaning as in section 237B(2) (liability of scheme administrator) of FA 2004;
- “police pension schemes” means this scheme, the 1987 scheme or the 2006 scheme;
- “tax year” means a period of one year which is a period of assessment for income tax purposes.
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