The National Health Service Pension Schemes (Remediable Service) Regulations 2023
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Change 1
13 Pension benefits and lump sum benefits: deferred choice election: pensioner and deceased members
(1) This regulation applies in relation to a relevant member (“M”) who has remediable service under the legacy scheme that is pensionable service under that scheme whether or not by virtue of section 2(1) of PSPJOA 2022 (“M’s remediable service”). (2) Where, at the operative time— (a) the aggregate of the pension benefits that (after taking into account the effect, if any, of section 3(2) of PSPJOA 2022 (benefits already paid)) have been paid under the scheme to any person (“the beneficiary”) in respect of, or associated with, M’s remediable service exceeds (b) the aggregate of the pension benefits to which the beneficiary is entitled under the scheme in respect of, or associated with, the service after taking into account the effect, if any, of— (i) section 2(1) of PSPJOA 2022 and regulation 12 of these Regulations in relation to the pension benefits to which the beneficiary is entitled in respect of the service, and (ii) Parts 4 (voluntary contributions) and 6 (transfers) of these Regulations in relation to the pension benefits to which the beneficiary is entitled that are associated with the service, the appropriate person must pay an amount equal to the difference to the scheme. (3) Where, at the operative time— (a) the amount mentioned in paragraph (2)(a) is less than (b) the amount mentioned in paragraph (2)(b), the scheme manager must pay an amount equal to the difference to the appropriate person. (4) Where, at the operative time— (a) the aggregate of the lump sum benefits that (after taking into account the effect, if any, of section 3(2) of PSPJOA 2022) have been paid under the scheme to any person (“the beneficiary”) in respect of, or associated with, M’s remediable service exceeds (b) the aggregate of the lump sum benefits to which the beneficiary is entitled under the scheme in respect of, or associated with, the service after taking into account the effect, if any, of— (i) section 2(1) of that Act and regulation 12 of these Regulations in relation to the lump sum benefits to which the beneficiary is entitled in respect of the service, and (ii) Parts 4 (voluntary contributions) and 6 (transfers) of these Regulations in relation to the lump sum benefits to which the beneficiary is entitled that are associated with the service, the appropriate person must pay an amount equal to the difference to the scheme. (5) Where, at the operative time— (a) the amount mentioned in paragraph (4)(a) is less than (b) the amount mentioned in paragraph (4)(b), the scheme manager must pay an amount equal to the difference to the appropriate person. (6) For the purposes of paragraphs (2) and (4), pension benefits and lump sum benefits are associated with M’s remediable service if those benefits are, or are derived from, one or more of the following— (a) additional pension payable to or in respect of M where one or more of the circumstances described in regulation 19(1)(c) (treatment of additional contributions made under the legacy scheme: deferred choice members) apply in relation to that pension; (b) additional pension payable to or in respect of M where one or both of the circumstances described in paragraph (2) of regulation 17 (treatment of a corresponding option exercised in accordance with regulation 15 on the making of a deferred choice election for 2015 scheme benefits under regulation 12) apply in relation to that pension; (c) buy-out contributions paid by or in respect of M where the circumstance described in regulation 18(1)(c) (treatment of buy-out contributions made under 2015 regulation 48: deferred choice members) applies in relation to those contributions; and (d) the acceptance by the scheme manager of a transfer payment or transfer value payment— (i) under the circumstance described in regulation 38(2)(b) (treatment of transfer and transfer value payments made to the 1995 Section or the 2008 Section that are not made under public sector transfer arrangements); (ii) under the circumstance described in regulation 39(1)(c) (transfer value payments made to the 2015 scheme that are not made under public sector transfer arrangements: treatment as transfer payments under the 1995 Section or transfer value payments under the 2008 Section: deferred choice members); (iii) under the circumstance described in regulation 40(1) (transfer value payments in accordance with regulation 39: variation of the member’s rights on the making of a deferred choice election); or (iv) in accordance with regulation 53(1) (application of regulations 54 to 56: remediable transfer value payments and remediable club transfer value payments). (7) In this regulation— “appropriate person” means— in paragraphs (2) and (3), the beneficiary referred to in paragraph (2) or, if the beneficiary is deceased, that beneficiary’s personal representatives; in paragraphs (4) and (5), the beneficiary referred to in paragraph (4) or, if the beneficiary is deceased, that beneficiary’s personal representatives. “operative time” means— if a deferred choice election by virtue of regulation 12 is made in relation to M’s remediable service, the time when the election is made; otherwise, the end of the deferred choice election period in relation to M; “relevant member” means a deferred choice member or a remedy member who dies on or after 1st October 2023;.
13 Pension benefits and lump sum benefits: deferred choice election: pensioner and deceased members
(1) This regulation applies in relation to a relevant member (“M”) who has remediable service under the legacy scheme that is pensionable service under that scheme whether or not by virtue of section 2(1) of PSPJOA 2022 (“M’s remediable service”). (2) Where, at the operative time— (a) the aggregate of the pension benefits that (after taking into account the effect, if any, of section 3(2) of PSPJOA 2022 (benefits already paid)) have been paid under the scheme to any person (“the beneficiary”) in respect of, or associated with, M’s remediable service exceeds (b) the aggregate of the pension benefits to which the beneficiary is entitled under the scheme in respect of, or associated with, the service after taking into account the effect, if any, of— (i) section 2(1) of PSPJOA 2022 and regulation 12 of these Regulations in relation to the pension benefits to which the beneficiary is entitled in respect of the service, and (ii) Parts 4 (voluntary contributions) and 6 (transfers) of these Regulations in relation to the pension benefits to which the beneficiary is entitled that are associated with the service, the appropriate person must pay an amount equal to the difference to the scheme. (3) Where, at the operative time— (a) the amount mentioned in paragraph (2)(a) is less than (b) the amount mentioned in paragraph (2)(b), the scheme manager must pay an amount equal to the difference to the appropriate person. (4) Where, at the operative time— (a) the aggregate of the lump sum benefits that (after taking into account the effect, if any, of section 3(2) of PSPJOA 2022) have been paid under the scheme to any person (“the beneficiary”) in respect of, or associated with, M’s remediable service exceeds (b) the aggregate of the lump sum benefits to which the beneficiary is entitled under the scheme in respect of, or associated with, the service after taking into account the effect, if any, of— (i) section 2(1) of that Act and regulation 12 of these Regulations in relation to the lump sum benefits to which the beneficiary is entitled in respect of the service, and (ii) Parts 4 (voluntary contributions) and 6 (transfers) of these Regulations in relation to the lump sum benefits to which the beneficiary is entitled that are associated with the service, the appropriate person must pay an amount equal to the difference to the scheme. (5) Where, at the operative time— (a) the amount mentioned in paragraph (4)(a) is less than (b) the amount mentioned in paragraph (4)(b), the scheme manager must pay an amount equal to the difference to the appropriate person. (6) For the purposes of paragraphs (2) and (4), pension benefits and lump sum benefits are associated with M’s remediable service if those benefits are, or are derived from, one or more of the following— (a) additional pension payable to or in respect of M where one or more of the circumstances described in regulation 19(1)(c) (treatment of additional contributions made under the legacy scheme: deferred choice members) apply in relation to that pension; (b) additional pension payable to or in respect of M where one or both of the circumstances described in paragraph (2) of regulation 17 (treatment of a corresponding option exercised in accordance with regulation 15 on the making of a deferred choice election for 2015 scheme benefits under regulation 12) apply in relation to that pension; (c) buy-out contributions paid by or in respect of M where the circumstance described in regulation 18(1)(c) (treatment of buy-out contributions made under 2015 regulation 48: deferred choice members) applies in relation to those contributions; and (d) the acceptance by the scheme manager of a transfer payment or transfer value payment— (i) under the circumstance described in regulation 38(2)(b) (treatment of transfer and transfer value payments made to the 1995 Section or the 2008 Section that are not made under public sector transfer arrangements); (ii) under the circumstance described in regulation 39(1)(c) (transfer value payments made to the 2015 scheme that are not made under public sector transfer arrangements: treatment as transfer payments under the 1995 Section or transfer value payments under the 2008 Section: deferred choice members); (iii) under the circumstance described in regulation 40(1) (transfer value payments in accordance with regulation 39: variation of the member’s rights on the making of a deferred choice election); or (iv) in accordance with regulation 53(1) (application of regulations 54 to 56: remediable transfer value payments and remediable club transfer value payments). (7) In this regulation— “appropriate person” means— in paragraphs (2) and (3), the beneficiary referred to in paragraph (2) or, if the beneficiary is deceased, that beneficiary’s personal representatives; in paragraphs (4) and (5), the beneficiary referred to in paragraph (4) or, if the beneficiary is deceased, that beneficiary’s personal representatives. “operative time” means— if a deferred choice election by virtue of regulation 12 is made in relation to M’s remediable service, the time when the election is made; otherwise, the end of the deferred choice election period in relation to M; “relevant member” means a deferred choice member or a remedy member who dies on or after 1st October 2023;.
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