Factors Guidance Hub

Regulation	Reference	Description	GAD role	Responsibility
The Teachers' Pension Scheme (Regulations (Northern Ireland) 2014 (SR 2014/310)	182	Annual allowance tax charge debits	Advisor only	Department of Health Northern Ireland

Regulation	Reference
Pensions (Increase) Act (Northern Ireland) 1971 (ANIP 1971 c35)	No specific reference.
Finance Act 2004 (FA 2004)	237B, 237E