SCHEDULE 1Scottish Parliamentary Pension Scheme
Part RTaxes
100Reduction of benefits which would otherwise attract unauthorised charge
Where an unauthorised charge would (but for this rule) arise in respect of any payment from the Pension Fund, that payment must be—
a
reduced to an amount just below the amount which would otherwise cause that charge to arise, or
b
where no such reduction is possible, withheld in accordance with rule 101.