SCHEDULE 1Scottish Parliamentary Pension Scheme

Part RTaxes

Reduction of benefits which would otherwise attract unauthorised charge

100Where 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.