Part 1: Public Service Pension Schemes Chapter 3: Local Government Schemes Section 83: Indirect compensation
There may be instances where, for example, a member has paid a tax charge using "scheme pays" which results in the amount of benefits they would have received being reduced at retirement. In such circumstances, section 83 provides a power for local government new scheme regulations to make provision so that scheme managers can give members entitlements to additional benefits instead of cash compensation. These additional benefits would be paid when the member retires.