The National Health Service Pension Schemes (Remediable Service) Regulations 2023
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Change 1
23 Remedial arrangements to pay voluntary contributions to secure legacy scheme additional pension
(1) This regulation applies to a remedy member (“M”) who is not a deceased member. (2) M may elect to enter into an arrangement (a “remedial arrangement”) to pay contributions for additional pension under the legacy scheme in accordance with this regulation and— (a) 1995 regulation Q8 or 1995 regulation Q10, or (b) 2008 regulation 2.C.8, 2008 regulation 2.C.10, 2008 regulation 3.C.6 or 2008 regulation 3.C.8. (3) M may only enter into a remedial arrangement— (a) in respect of a period of M’s remediable service; (b) if the scheme manager is satisfied that it is more likely than not that, but for an actual or anticipated relevant breach of a non-discrimination rule, M would, during that period, have entered into the same or a similar arrangement; (c) before— (i) the end of the period of one year beginning with the day on which a remediable service statement is first provided in respect of M, or (ii) such later time as the scheme manager considers reasonable in all the circumstances of the case; and (d) after making an application in accordance with paragraph (4). (4) An application is made in accordance with this paragraph where— (a) it is in writing and in such form as the scheme manager determines; (b) it is accompanied by any information the scheme manager reasonably requires to be provided for the purposes of— (i) determining the matters mentioned in paragraph (3)(b); (ii) complying with any requirement imposed by 1995 regulation Q12, 2008 regulation 2.C.12 or 2008 regulation 3.C.10 in connection with exercising an option to make contributions for additional pension; and (c) it is received by the scheme manager before— (i) the end of the period of six months beginning with the day on which a remediable service statement is first provided in respect of M, or (ii) such later time as the scheme manager considers reasonable in all the circumstances of the case. (5) The scheme manager may treat an application made in accordance with paragraph (4) as if it were a notice under paragraph (1) of 1995 regulation Q12, 2008 regulation 2.C.12 or 2008 regulation 3.C.10. (6) Where M enters into a remedial arrangement, M owes to the scheme manager an amount equal to— (a) the aggregate of the voluntary contributions which M would have owed had M entered into the remedial arrangement at the time M would have entered into the same or a similar arrangement but for a relevant breach of a non-discrimination rule, less (b) tax relief amounts (if any) calculated in accordance with paragraphs (2) to (6) and, if relevant, (9) and (10) of direction 12 of the 2022 Directions. (7) In this regulation— “1995 regulation Q12” means regulation Q12 of the 1995 Regulations (exercise of options under regulations Q8, Q10 and Q11); “2008 regulation 2.C.12” means regulation 2.C.12 of the 2008 Regulations (exercise of options under regulations 2.C.8, 2.C.10 and 2.C.11); “2008 regulation 3.C.10” means regulation 3.C.10 of the 2008 Regulations (exercise of options under regulations 3.C.6, 3.C.8 and 3.C.9).
23 Remedial arrangements to pay voluntary contributions to secure legacy scheme additional pension
(1) This regulation applies to a remedy member (“M”) who is not a deceased member. (2) M may elect to enter into an arrangement (a “remedial arrangement”) to pay contributions for additional pension under the legacy scheme in accordance with this regulation and— (a) 1995 regulation Q8 or 1995 regulation Q10, or (b) 2008 regulation 2.C.8, 2008 regulation 2.C.10, 2008 regulation 3.C.6 or 2008 regulation 3.C.8. (3) M may only enter into a remedial arrangement— (a) in respect of a period of M’s remediable service; (b) if the scheme manager is satisfied that it is more likely than not that, but for an actual or anticipated relevant breach of a non-discrimination rule, M would, during that period, have entered into the same or a similar arrangement; (c) before— (i) the end of the period of one year beginning with the day on which a remediable service statement is first provided in respect of M, or (ii) such later time as the scheme manager considers reasonable in all the circumstances of the case; and (d) after making an application in accordance with paragraph (4). (4) An application is made in accordance with this paragraph where— (a) it is in writing and in such form as the scheme manager determines; (b) it is accompanied by any information the scheme manager reasonably requires to be provided for the purposes of— (i) determining the matters mentioned in paragraph (3)(b); (ii) complying with any requirement imposed by 1995 regulation Q12, 2008 regulation 2.C.12 or 2008 regulation 3.C.10 in connection with exercising an option to make contributions for additional pension; and (c) it is received by the scheme manager before— (i) the end of the period of six months beginning with the day on which a remediable service statement is first provided in respect of M, or (ii) such later time as the scheme manager considers reasonable in all the circumstances of the case. (5) The scheme manager may treat an application made in accordance with paragraph (4) as if it were a notice under paragraph (1) of 1995 regulation Q12, 2008 regulation 2.C.12 or 2008 regulation 3.C.10. (6) Where M enters into a remedial arrangement, M owes to the scheme manager an amount equal to— (a) the aggregate of the voluntary contributions which M would have owed had M entered into the remedial arrangement at the time M would have entered into the same or a similar arrangement but for a relevant breach of a non-discrimination rule, less (b) tax relief amounts (if any) calculated in accordance with paragraphs (2) to (6) and, if relevant, (9) and (10) of direction 12 of the 2022 Directions. (7) In this regulation— “1995 regulation Q12” means regulation Q12 of the 1995 Regulations (exercise of options under regulations Q8, Q10 and Q11); “2008 regulation 2.C.12” means regulation 2.C.12 of the 2008 Regulations (exercise of options under regulations 2.C.8, 2.C.10 and 2.C.11); “2008 regulation 3.C.10” means regulation 3.C.10 of the 2008 Regulations (exercise of options under regulations 3.C.6, 3.C.8 and 3.C.9).
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