Solon does not know this law's official route yet. The proposal is recorded all the same, and the route appears here once its source is added.
81 provisions
40 Transfer value payments in accordance with regulation 39: variation of the member’s rights on the making of a deferred choice election
(1) This regulation applies to a remedy member where—
(a) the member is entitled to an additional period of pensionable service or an increase in pensionable earnings in the 1995 Section under paragraph (3), or in the 2008 Section under paragraph (4), of regulation 39, and
(b) a deferred choice election has been accepted by the scheme manager or treated as having been made in accordance with 12 (election for 2015 scheme benefits: deferred choice members and deceased members).
(2) Where this regulation applies and the scheme manager determines that the benefits to be paid to or in respect of the remedy member for the member’s remediable service are to be determined in accordance with the 2015 Regulations, the scheme manager must, after having regard to the advice of the scheme actuary, vary the member’s rights to benefits in respect of the additional period of pensionable service or increase in pensionable earnings referred to in paragraph (1) so that those rights are of an equivalent value to the rights the member would have secured if the transfer payment or transfer value payment (whichever is relevant) had been accepted for the purposes of 2015 regulation 143.
41 Transfer value payments made to the 2015 scheme that are not made under public sector transfer arrangements: treatment as if accepted under the legacy scheme: immediate choice members and deceased members
(1) This regulation applies to a remedy member—
(a) who has pensionable service under the legacy scheme by virtue of section 2(1) of PSPJOA 2022;
(b) who—
(i) is an immediate choice member, or
(ii) is a member who died before 1st October 2023;
(c) in respect of whom—
(i) an immediate choice election may be made or treated by the scheme manager as having been made in accordance with regulation 9;
(ii) the scheme manager has accepted a transfer value payment in relation to the member that is a non-club transfer for the purposes of 2015 regulation 143 and, in respect of that payment, the member is entitled to an increase in the member’s pensionable earnings and has been credited with a period of pensionable service under paragraph (2) of that regulation; and
(iii) the 2015 scheme joining date in relation to the transfer value payment referred to in paragraph (ii) falls within the period of that member’s remediable service.
(2) Where this regulation applies, on the acceptance of an election referred to in paragraph (1)(c)(i) in respect of a member or at the end of the immediate choice election period if no such election is accepted—
(a) all the remedy member’s rights secured by the transfer value payment mentioned in paragraph (1)(c)(ii) are extinguished;
(b) the scheme manager must treat the payment as if it had been accepted for the purposes of—
(i) 1995 regulation N3 where, pursuant to section 2(1) of PSPJOA 2022, the remedy member’s remediable service is treated as being pensionable service under the 1995 Section, or
(ii) 2008 regulation 2.F.11 or 2008 regulation 3.F.11 (whichever is relevant) where, pursuant to section 2(1) of PSPJOA 2022, the remedy member’s remediable service is treated as being pensionable service under the 2008 Section;
(c) in respect of the payment, the member is entitled to count the additional period of pensionable service or the increase in pensionable earnings set out in paragraph (3) or (4) (whichever is relevant); and
(d) paragraph (5) applies if the scheme manager determines that the benefits payable in respect of the member’s remediable service are 2015 scheme benefits.
(3) If the scheme manager treats the transfer value payment as if it had been accepted for the purposes of the 1995 Regulations, in respect of the payment the member is entitled to—
(a) an additional period of pensionable service calculated in accordance with 1995 regulation N3, or
(b) count an increase in the member’s pensionable earnings calculated in accordance with paragraph 18 of Schedule 2 to the 1995 Regulations.
(4) If the scheme manager treats the transfer value payment as if it had been accepted for the purposes of the 2008 Regulations, in respect of the payment the member is entitled to—
(a) an additional period of pensionable service calculated in accordance with paragraphs (1) to (4) of 2008 regulation 2.F.11, or
(b) count an increase in the member’s pensionable earnings calculated in accordance with paragraphs (1) to (4) of 2008 regulation 3.F.11.
(5) Where this paragraph applies (see paragraph (2)(d)), the scheme manager must, after having regard to the advice of the scheme actuary, vary the member’s rights to benefits in respect of the additional period of pensionable service or increase in pensionable earnings referred to in paragraph (3) or (4) (whichever is relevant) so that those rights are of an equivalent value to the rights the member would have secured if the transfer payment or transfer value payment (whichever is relevant) had been accepted for the purposes of 2015 regulation 143.
42 Treatment of transfer and transfer value payments and statements accepted from other and corresponding health service schemes
(1) This regulation applies to a member who—
(a) is credited with a period of pensionable service (together with the rights attaching to that service) in accordance with regulation R8(2) or (6) of the 1995 Regulations (former members of health service schemes) in respect of a transfer payment made by a health service scheme;
(b) is entitled to count a period of pensionable service in accordance with paragraph (6) of 2008 regulation 2.F.11 or entitled to count an increase in pensionable earnings in accordance with paragraph (6) of 2008 regulation 3.F.11 in respect of a transfer value payment made by a corresponding 2008 scheme; or
(c) is entitled to count an increase in pensionable earnings in accordance with regulation 144(5) of the 2015 Regulations (calculation of increase to pensionable earnings) in respect of a transfer value statement accepted from a corresponding scheme.
(2) Where this regulation applies and the scheme manager determines that the payment or transfer value statement referred to in paragraph (1) represents any rights in respect of a period of pensionable service that is remediable service under another health service scheme, a corresponding 2008 scheme or a corresponding scheme, the scheme manager must treat that period of pensionable service as a period of pensionable service that is remediable service under the 1995 Section, the 2008 Section or the 2015 scheme (whichever is relevant).
(3) In this regulation—
“corresponding 2008 scheme” means a scheme as so defined in regulation 2.A.1(1) of the 2008 Regulations;
“corresponding scheme” means a scheme as so defined in Schedule 15 to the 2015 Regulations 2015;
“health service scheme” means a scheme as so defined in regulation R8(1) of the 1995 Regulations.
Where a remedy member has transferred any rights in respect of remediable service out of the legacy scheme or the 2015 scheme, the scheme manager must provide a transferred out remediable service statement in accordance with direction 6(2) to (4) of the 2022 Directions (transfers) (and direction 6(4) applies as if the reference to “any provision made by virtue of section 29(1) of PSPJOA 2022” were a reference to regulation 6 of these Regulations).
44 Remediable transfer value payments made before 1st October 2023
(1) This regulation applies in relation to a member (“M”) in respect of whom the scheme manager paid a remediable transfer value before 1st October 2023.
(2) Where this regulation applies, the scheme manager must, after having regard to the advice of the scheme actuary, calculate the transfer value of M’s remediable rights as if they had been secured in—
(a) the 1995 Section or the 2008 Section (whichever is relevant);
(b) the 2015 scheme.
(3) The scheme manager must notify the receiving scheme of the results of the calculations mentioned in paragraph (2).
(4) Where—
(a) the greater of the amounts calculated under paragraph (2) (“x”) is greater than
(b) the amount of the remediable transfer value (“y”),
the scheme manager must take reasonable steps to pay the receiving scheme an amount equal to x – y (“top-up transfer value payment”).
(5) Where the greater of the amounts calculated under paragraph (2) (“x”) is less than the amount of the remediable transfer value (“y”), the scheme manager must waive any overpayment.
(6) A top-up transfer value payment made under paragraph (4) is subject to the same conditions as the remediable transfer value.
(7) Where a receiving scheme, other than a reformed public service scheme, cannot accept the top-up transfer value payment, the scheme manager may—
(a) pay the top-up transfer value payment to another nominated registered pension scheme, or
(b) pay an amount of compensation to M reduced (where relevant) in accordance with direction 6(5) of the 2022 Directions.
(8) Where, if the amount of compensation under paragraph (7)(b) had been paid immediately after the requirement to pay it arose, the payment—
(a) would have been a payment described in regulation 6 of the Registered Pension Schemes (Authorised Payments) Regulations 2009 (“the 2009 Regulations”) (payment after relevant accretion) read as if paragraph (1)(a) of that regulation had been omitted, the amount of compensation must be reduced by the amount equal to the income tax that would be chargeable on it as if regulation 3(b) of the 2009 Regulations applied to it;
(b) would not have been a payment so described, the amount of compensation must be reduced by an amount equal to the income tax that would be charged on the amount at M’s marginal tax rate under The Income Tax Acts.
(9) In this regulation, a “nominated registered pension scheme” means a pension scheme registered under Chapter 2 of Part 4 of FA 2004, that—
(a) is chosen by M;
(b) agrees to accept the top-up transfer value payment; and
(c) meets such other conditions as the scheme manager may require.
45 Remediable transfer value payments made on or after 1st October 2023 that are not made under public sector transfer arrangements
(1) This regulation applies in relation to a member (“M”) in respect of whom the scheme manager makes a remediable transfer value payment on or after 1st October 2023.
(2) Where this regulation applies, the scheme manager must, after having regard to the advice of the scheme actuary, calculate the transfer value of M’s remediable rights as if they had been secured in—
(a) the 1995 Section or the 2008 Section (whichever is relevant);
(b) the 2015 scheme.
(3) The amount of the remediable transfer value is the greater of the amounts calculated under paragraph (2).
46 Transfers of remediable rights in the legacy scheme to the 2015 scheme before 1st October 2023
(1) This regulation applies in relation to a member (“M”) in respect of whom the scheme manager has used a legacy scheme remediable cash equivalent to acquire rights in the 2015 scheme before 1st October 2023.
(2) Where this regulation applies, the scheme manager must, after having regard to the advice of the scheme actuary, recalculate the cash equivalent of M’s remediable rights as if they had been secured in—
(a) the 1995 Section or the 2008 Section (whichever is relevant);
(b) the 2015 scheme.
(3) Where—
(a) the greater of the amounts calculated under paragraph (2) (“x”) is greater than
(b) the legacy scheme remediable cash equivalent (“y”),
the scheme manager must, after having regard to the advice of the scheme actuary, use an amount equal to x – y to acquire further rights in the 2015 scheme in respect of M on the same terms as applied when M’s legacy scheme remediable cash equivalent was used to acquire rights in the 2015 scheme.
47 Transfers of remediable rights in the legacy scheme to the 2015 scheme on or after 1st October 2023
(1) This regulation applies in relation to a member (“M”) in respect of whom the scheme manager uses a legacy scheme remediable cash equivalent to acquire rights in the 2015 scheme on or after 1st October 2023.
(2) Where this regulation applies, the scheme manager must, after having regard to the advice of the scheme actuary, calculate the cash equivalent of M’s remediable rights as if they had been secured in—
(a) the 1995 Section or the 2008 Section (whichever is relevant);
(b) the 2015 scheme.
(3) The amount of the legacy scheme remediable cash equivalent used to acquire rights in the 2015 scheme in respect of M is the greater of the amounts calculated under paragraph (2).
48 Remediable transfer value payments accepted from other public service schemes but not accepted under the public sector transfer arrangements
(1) This regulation applies in relation to each payment of a remediable transfer value accepted by the scheme manager in respect of a member (“M”).
(2) Where this regulation applies, the scheme manager must, after having regard to the advice of the scheme actuary, determine M’s remediable benefits if the transfer value payment or transfer value, together with any adjustment payment accepted under paragraph (3), is applied in respect of rights in—
(a) the 1995 Section or the 2008 Section (whichever is relevant);
(b) the 2015 scheme.
(3) Where the remediable transfer value payment was accepted by the scheme manager before 1st October 2023 and the sending scheme is a reformed public service pension scheme, the scheme manager may accept an adjustment in the value of a remediable transfer value—
(a) in respect of the remediable rights to which the payment relates, and
(b) which is made by the sending scheme pursuant to, or to provision made under, PSPJOA 2022.
(4) An adjustment payment accepted under paragraph (3) must be used for the purpose of determining M’s benefits under the legacy scheme or the 2015 scheme on the same terms as the remediable transfer value.
49 Remediable club transfer value payments made before 1st October 2023
(1) This regulation applies in relation to a member (“M”) in respect of whom the scheme manager paid a remediable club transfer value before 1st October 2023.
(2) Where this regulation applies, the scheme manager must calculate the transfer value of M’s remediable rights as if they had been secured in—
(a) the 1995 Section or the 2008 Section (whichever is relevant);
(b) the 2015 scheme.
(3) The scheme manager must provide to the receiving scheme—
(a) the result of the calculations mentioned in paragraph (2), and
(b) such further information as the receiving scheme may require in relation to M’s remediable rights.
(4) Where the receiving scheme is a local government pension scheme (within the meaning of section 86(1) of PSPJOA 2022), and—
(a) the greater of the amounts calculated under paragraph (2) (“x”) is greater than
(b) the amount of the remediable club transfer value (“y”),
the scheme manager must pay the receiving scheme an amount equal to x – y.
(5) A payment made under paragraph (4) is subject to the same conditions as the remediable club transfer value.
50 Remediable club transfer value payments made on or after 1st October 2023
(1) This regulation applies in relation to a member (“M”) in respect of whom the scheme manager is to make a remediable club transfer value payment on or after 1st October 2023.
(2) Where this regulation applies, the scheme manager must calculate the transfer value of M’s remediable rights as if they had been secured in—
(a) the 1995 Section or the 2008 Section (whichever is relevant);
(b) the 2015 scheme.
(3) The amount of the remediable club transfer value is the greater of the amounts calculated under paragraph (2).
(4) The scheme manager must provide to the receiving scheme—
(a) the result of the calculations mentioned in paragraph (2), and
(b) such further information as the receiving scheme may require in relation to M’s remediable rights.
51 Remediable club transfer value payments accepted before 1st October 2023
(1) This regulation applies in relation to a member (“M”) in respect of whom the scheme manager accepts a remediable club transfer value payment before 1st October 2023.
(2) Where this regulation applies and the sending scheme is a local government pension scheme (within the meaning of section 86(1) of PSPJOA 2022), the scheme manager may accept an adjustment in the value of a remediable club transfer value—
(a) in respect of the remediable rights to which the remediable club transfer value payment relates, and
(b) which is made by the sending scheme pursuant to, or to provision made under, PSPJOA 2022.
(3) The scheme manager must determine M’s remediable benefits if the transfer value, together with any payment adjustment accepted under paragraph (2), were applied in respect of rights secured in—
(a) the 1995 Section or the 2008 Section (whichever is relevant);
(b) the 2015 scheme.
52 Remediable club transfer value payments accepted on or after 1st October 2023
(1) This regulation applies in relation to a member (“M”) in respect of whom the scheme manager has accepted a remediable club transfer value payment on or after 1st October 2023.
(2) Where this regulation applies, the scheme manager must determine M’s remediable benefits as if the remediable club transfer value payments were applied in respect of rights secured in—
(a) the 1995 Section or the 2008 Section (whichever is relevant);
(b) the 2015 scheme.
53 Application and interpretation of regulations 54 to 56
(1) Regulations 54 to 56 apply in relation to a member (“M”) in respect of whom the scheme manager has accepted either or both of the following—
(a) a remediable transfer value payment, together with any adjustment payment accepted under regulation 48(3);
(b) a remediable club transfer value payment, together with any adjustment payment accepted under regulation 51(2).
(2) In regulations 54 to 56—
“relevant Section of the legacy scheme” means—
the 1995 Section if M has pensionable service under that Section;
the 2008 Section if M has pensionable service under that Section;
otherwise, the 2008 Section;
“transferred in remediable rights” means M’s remediable rights in the legacy scheme or the 2015 scheme secured by virtue of a remediable value together with any payment or, as the case may be, adjustment under regulation 48(3) or regulation 51(2).
54 Transferred in remediable rights treated as rights under the legacy scheme
(1) Where this regulation applies (see regulation 53) and the transferred in remediable rights of a member (“M”) would, apart from this regulation, be rights to benefits under the 2015 scheme, the rights—
(a) are not, and are treated as never having been, rights under the 2015 scheme, and
(b) are treated as being, and as always having been, rights under the relevant Section of the legacy scheme.
(2) Paragraph (1) has effect—
(a) for the purposes of determining which Section of the legacy scheme is (or at any time was) required to pay benefits to or in respect of M’s transferred in remediable rights, and
(b) subject to regulation 56, for all other purposes.
55 Varying the value of benefits secured by virtue of transferred in remediable rights
(1) Where this regulation applies (see regulation 53) and—
(a) a member is a deferred choice member, and
(b) the member’s transferred in remediable rights are treated as rights to benefits under the relevant Section of the legacy scheme by virtue of regulation 54,
the scheme manager must vary the value of those rights so that they are of an equivalent value to rights the member would have secured under the relevant Section of the legacy scheme if the rights had been transferred into that Section.
(2) A variation under paragraph (1) is to be treated as having taken effect on 1st October 2023.
(3) Where this regulation applies and—
(a) a member is an immediate choice member or a remedy member who died before 1st October 2023;
(b) the end of the immediate choice election period has passed in relation to the member and no election has been made (or treated by the scheme manager as having been made) under regulation 9 in relation to the member’s remediable service; and
(c) the member’s transferred in remediable rights are treated as rights to benefits under the relevant Section of the legacy scheme by virtue of regulation 54,
the scheme manager must vary the value of those rights so that they are of an equivalent value to the rights the member would have secured under the relevant Section of the legacy scheme if the rights had been transferred into that Section.
(4) A variation under paragraph (3) is to be treated as having taken effect at the end of the immediate choice election period.
(5) Where this regulation applies and—
(a) the benefits payable to or in respect of the member’s remediable service are 2015 scheme benefits by virtue of an immediate choice election under regulation 9 or a deferred choice election under regulation 12 (including such an election which the scheme manger treats as having been made under either of those regulations), and
(b) the benefits payable in relation to the member’s transferred in remediable rights would otherwise be benefits in the relevant Section of the legacy scheme,
the scheme manager must vary the value of those rights so that they are of an equivalent value to rights the member would have secured under the 2015 scheme if the rights had been transferred into that scheme.
(6) Where the scheme manager is required to vary the value of any rights under this regulation so that they are equivalent to rights that would have been secured in another scheme (“the alternative scheme”), the scheme manager must, after having regard to the advice of the scheme actuary, calculate the value of the varied rights as if the remediable transfer value which originally secured the rights had been paid to the alternative scheme or Section of the scheme in the scheme year the payment was received by the scheme manager.
(7) In paragraph (6), “scheme year” means a period of one year beginning on 1st April and ending with 31st March.
56 Benefits already paid in relation to transferred in remediable rights
(1) Where this regulation applies (see regulation 53), paragraph (2) applies in relation to any benefits (“the paid benefits”) that have at any time been paid to a person (“P”) from the 2015 scheme so far as—
(a) they are calculated by reference to P’s, or any other person’s, transferred in remediable rights, and
(b) they are benefits that, as a result of regulation 54(1)(a), P was not entitled to receive from the 2015 scheme.
(2) The paid benefits are to be treated for all purposes—
(a) as not having been paid to P by the 2015 scheme, but
(b) as having been paid to P instead by the relevant Section of the legacy scheme.
In this Part—
“2023 Regulations” means the Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2023;
“annual allowance charge” has the same meaning as in section 227(1) of FA 2004 (annual allowance charge);
“relevant rectification provision” has the same meaning as in regulation 2(1) of the 2023 Regulations.
58 Scheme administrator to be liable where private sector scheme administrator’s liability is discharged
(1) This regulation applies in the circumstances described in paragraph (2) in relation to a remedy member (“M”) who—
(a) has remediable service that is pensionable service under the legacy scheme whether or not by virtue of section 2(1) of PSPJOA 2022, and
(b) is an immediate choice member or a remedy member who died before 1st October 2023.
(2) The circumstances are that—
(a) before 1st October 2023, a benefit crystallisation event in accordance with section 216 of FA 2004 (benefit crystallisation events and amounts crystallised) occurred in connection with M’s entitlement to any benefits under the legacy scheme or the 2015 scheme;
(b) a later benefit crystallisation event (“later BCE”) occurs in relation to M’s entitlement to any benefits under a pension scheme that is not a pension scheme for persons in public service (“private sector scheme”);
(c) a lifetime allowance charge, or any part of such a charge, is charged in connection with the later BCE that is attributable to a relevant rectification provision; and
(d) the scheme administrator of the private sector scheme makes a successful application under section 267 of FA 2004 (application for discharge of scheme administrator’s liability for lifetime allowance charge) in respect of their liability for the lifetime allowance charge, or part of such a charge.
(3) The scheme administrator is jointly and severally liable in accordance with regulation 36(3) of the 2023 Regulations (public service scheme to be liable where private sector scheme discharged) for the lifetime allowance charge or part of such a charge mentioned in paragraph (2)(d).
(4) M’s present and future benefits must be reduced by an amount that fully reflects the amount of the lifetime allowance charge, or part of such a charge, paid by the scheme administrator and is to be calculated by reference to advice provided by the scheme actuary for that purpose.
(5) In this regulation—
“lifetime allowance charge” has the same meaning as in section 214 of FA 2004 (lifetime allowance charge);
“persons in public service” means the persons listed in section 1(2) of the Public Service Pensions Act 2013.
59 The 2019/20 Pensions Annual Allowance Charge Compensation Scheme
(1) This regulation applies in the circumstances described in paragraph (2) in relation to a remedy member (“M”) who—
(a) 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, and
(b) is an immediate choice remedy member or a remedy member who died before 1st October 2023.
(2) The circumstances are that—
(a) in respect of an annual allowance charge arising in tax year 2019-20, M gives notice—
(i) under section 237B(3) of FA 2004 (liability of scheme administrator), or
(ii) otherwise, on a voluntary basis, and
(b) M has been paid any amount under the 2019/20 Pensions Annual Allowance Charge Compensation Scheme (“PAACCS”).
(3) Where regulation 8 of the 2023 Regulations (Chapter 1 schemes and judicial 2015 schemes: operation of scheme pays for remedy years) applies and the annual allowance charge arising in respect of tax year 2019-20 has reduced, the legacy scheme will pay to NHS England an amount equal to the compensation amount, in respect of the overpaid annual allowance charge, paid to M under PAACCS.
(4) The amount of pension benefit corrections, made under regulations 10 and 13 (pension benefits and lump sum benefits) of these Regulations to be paid by the legacy scheme to M in respect of the reduced annual allowance charge arising in respect of tax year 2019-20 is not a relevant amount for interest under Part 9 of these Regulations (interest and the payment, reduction or waiver of liabilities).
(1) This regulation applies in relation to a remedy member (“M”)—
(a) who is not a deceased member;
(b) 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;
(c) who has an annual allowance charge in one or more of the tax years 2019-20 to 2022-23 attributable to a relevant rectification provision; and
(d) in respect of whom the time limit referred to in section 237BA of FA 2004 (time limit for notices under section 237B) has ended.
(2) M may give a notice in writing to the scheme administrator requesting that the scheme administrator pay the annual allowance charge on behalf of the member.
(3) Upon receipt of the notice mentioned in paragraph (2), the scheme administrator must pay the annual allowance charge arising in that tax year.
(4) M’s present or future benefits in respect of which that charge arises must be adjusted in accordance with section 237E of FA 2004 (consequential benefit adjustments to be reasonable etc) and must be calculated by reference to advice provided by the scheme actuary for that purpose.
(5) The scheme administrator must provide information to M in relation to the process for making a request under paragraph (2) and the consequences of such a request.
61 Applications for compensation or indirect compensation
(1) Where paragraph (2) applies, the scheme manager may pay an amount by way of compensation under section 23(1) of PSPJOA 2022 and in accordance with direction 8 of the 2022 Directions, or an increase to benefits by way of indirect compensation under regulation 62.
(2) This paragraph applies where—
(a) an application is made in accordance with direction 18(1) and (2) of the 2022 Directions;
(b) the application is accompanied by such information as the scheme manager may by written notice require a person to provide in relation to the compensation which is—
(i) information within the person’s possession, or
(ii) information which the person may reasonably be expected to obtain; and
(c) the scheme manager makes a determination in accordance with direction 18(3) of the 2022 Directions.
(3) The following apply in relation to a determination under direction 18(3) of the 2022 Directions—
(a) direction 18(4) (provision of explanation), and
(b) direction 18(5) and (6) (appeals).
(1) This regulation applies where pursuant to an application under regulation 61 the scheme manager determines that a person has incurred a compensatable loss under section 23 of PSPJOA 2022 that is a Part 4 tax loss as defined in subsection (9) of that section (“relevant loss”) and the relevant loss is a reduction of benefit.
(2) The relevant loss must not be paid by way of compensation under section 23 of PSPJOA 2022.
(3) Instead, the amount of benefits payable under the legacy scheme must be increased to reflect the amount of the relevant loss in such manner as is determined by the scheme manager in accordance with direction 10(2) to (4) of the 2022 Directions.
(1) This Part applies in respect of relevant amounts (and any interest on them) payable by a person to the legacy scheme or by that scheme to a person under or by virtue of Chapter 1 of Part 1 of PSPJOA 2022.
(2) In this Part, a reference to a direction is a reference to that direction in the 2022 Directions.
(1) The scheme manager must calculate interest on any amount described in direction 14 (interest: rates), 15 (interest: periods) or 16 (interest: other) in accordance with the provisions of whichever of those directions is relevant to that amount.
(2) Where an amount is described in paragraph (4), (5), (6), (7) or (8), the scheme manager must calculate interest on it in accordance with that paragraph (whichever is relevant).
(3) Direction 14(6) applies where the rate of interest has varied during a period for which interest is to be calculated.
(4) Where amounts are owed under regulation 3, interest must be calculated and applied in accordance with the 2022 Directions as if those amounts were owed under section 16 of PSPJOA 2022 (pension contributions: active and deferred members (immediate correction)).
(5) Where amounts are owed under regulation 4, interest must be calculated and applied in accordance with the 2022 Directions as if those amounts were owed under section 15 of PSPJOA 2022 (pension contributions: pensioner and deceased members).
(6) Where amounts are owed under regulation 5, interest must be calculated and applied in accordance with the 2022 Directions as if those amounts were owed under section 17 of PSPJOA 2022 (pension contributions: active and deferred members (deferred correction)).
(7) Where amounts are owed under regulation 10, 13 or 35, interest must be calculated and applied in accordance with the 2022 Directions as if those amounts were owed under section 14 of PSPJOA 2022 (pension benefits and lump sum benefits: pensioner and deceased members).
(8) Where compensation is owed under regulation 18, that liability is waived by virtue of regulation 18(3) and that waiver subsequently ceases to have effect, interest must be calculated in the form and applied at the rate specified—
(a) in direction 14(5) from the mid-point date described in direction 15(16) to the date 28 days after a remediable service statement is first issued, and
(b) in direction 14(4) from the date 29 days after a remediable service statement is first issued to the date of payment.
65 Interest not payable under the 1995 Regulations or the 2008 Regulations
(1) This regulation applies in respect of any relevant amount payable by the legacy scheme to a person under or by virtue of Chapter 1 of Part 1 of PSPJOA 2022 where the scheme manager must calculate interest on that amount in accordance with regulation 64.
(2) Where this regulation applies, the scheme manager must treat the relevant amount as if—
(a) it is not a qualifying payment for the purposes of regulation T8 of the 1995 Regulations (interest on late payment of benefits), or
(b) it is not an unpaid amount for the purposes of regulation 2.J.9 or regulation 3.J.9 of the 2008 Regulations (interest on late payment of benefits and refunds of contributions),
where it would be such a qualifying payment or unpaid amount but for this regulation.
The scheme manager may net off relevant amounts (and any interest owed on them) which are owed by the legacy scheme to a person or by a person to that scheme in accordance with direction 19 (process: netting off).
(1) This regulation applies where a person (“P”) owes a net liability to the legacy scheme after taking into account regulation 66.
(2) The scheme manager must send a notice in writing to P that the net liability must be paid.
(3) P must pay the amount of the net liability to the scheme manager—
(a) on or before a date determined by the scheme manager as being reasonable after having regard to all the circumstances of the case, or
(b) in accordance with an agreement under paragraph (4).
(4) P and the scheme manager may agree that the net liability is paid in part or in full—
(a) by instalments;
(b) by way of deductions from any benefits (including a lump sum benefit) to which P is entitled under the legacy scheme or the 2015 scheme; or
(c) by a combination of (a) and (b).
(5) But where the net liability includes amounts owed as a consequence of an election under regulation 8(1) (election for retrospective provision to apply to opted-out service) and P is not a pensioner member, the scheme manager may not agree that the net liability is paid in part or in full in accordance with paragraph (4)(b) or (c).
(6) P and the scheme manager may agree to vary an agreement made in accordance with paragraph (4).
(7) Where P does not pay the amount that P is required to pay under paragraph (3), the scheme manager may, after providing notice in writing to P of such a period as the scheme manager considers reasonable in all the circumstances of the case, deduct such sums from benefits payable to P from the legacy scheme or the 2015 scheme as the scheme manager considers reasonable for the purpose of discharging P’s liability.
(1) This regulation applies where the legacy scheme owes a net liability to a person (“P”) after taking into account regulation 66.
(2) The scheme manager must pay the amount of the net liability to P as soon as reasonably practicable—
(a) after the scheme manager determines the amount of the net liability, or
(b) where the scheme manager requires P to make an application in accordance with paragraph (3), after receipt of that application.
(3) Before paying the amount of a net liability owed to P, the scheme manager may by notice in writing require P to make an application which is—
(a) in a form and manner determined by the scheme manager;
(b) accompanied by such information as the scheme manager may require—
(i) which is within P’s possession, or
(ii) which P may reasonably be expected to obtain; and
(c) received by the scheme manager—
(i) before the end of the period of six months beginning with the day after the day on which the scheme manager sends the notice, or
(ii) by such later time as the scheme manager considers reasonable in all the circumstances of the case.
69 Power to reduce or waive amounts owed by a person to the legacy scheme
(1) The scheme manager may reduce or waive an amount owed by a person to the legacy scheme under these Regulations.
(2) When, under paragraph (1), reducing or waiving an amount owed, the scheme manager must—
(a) have regard to the particular circumstances of the person;
(b) apply a presumption in favour of recovering the amount owed by the person unless it is uneconomic to recover it; and
(c) have regard to whether, instead of or in addition to reducing or waiving the liability, it is appropriate in the reasonable opinion of the scheme manager, to exercise any powers exercisable by virtue of regulation 67.
(3) In paragraph (2)(a), the particular circumstances that may be relevant include those set out in direction 4(3).
71 Option to revoke election to convert pensionable service under the legacy scheme
(1) This regulation applies to a remedy member (“M”) who has made an election under regulation 41 of the 2015 Transitional Regulations (option for 1995 Section members to convert to 2008 Section membership).
(2) M may revoke the election referred to in paragraph (1) with the effect that M’s pensionable service for the purposes of the 1995 Regulations is treated as if it were never such service for the purposes of the 2008 Regulations.
(3) Where M may make an election under regulation 9 (election for 2015 scheme benefits: immediate choice members and deceased members)—
(a) the scheme manager must send a notice in writing to M of M’s right under paragraph (2) on or before the relevant date referred to in regulation 6(2);
(b) M must, if M decides to exercise that right, give the scheme manager notice in writing of that decision—
(i) within three months beginning with the day on which the scheme manager issued the notice referred to in sub-paragraph (a), or
(ii) by such later time as the scheme manager considers reasonable in all the circumstances of the case.
(4) Where M may make an election under regulation 12 (election for 2015 scheme benefits: deferred choice members and deceased members)—
(a) the scheme manager must send a notice in writing to M of M’s right under paragraph (2) before 1st April 2024;
(b) M must, if M decides to exercise that right, give the scheme manager notice in writing of that decision—
(i) within three months beginning with the day after the day on which the scheme manager issued the notice referred to in sub-paragraph (a); or
(ii) by such later time as the scheme manager considers reasonable in all the circumstances of the case.
72 Premature retirement in the interests of efficiency
(1) This regulation applies in relation to a relevant member (“M”) who has remediable service that is pensionable service under the legacy scheme whether or not by virtue of section 2(1) of PSPJOA 2022 (“M’s remediable service”).
(2) Where this regulation applies and the scheme manager accepts an immediate choice election made in accordance with regulation 9 or a deferred choice election made in accordance with regulation 12 and, as a result of that election, the additional contribution due from the employing authority increases, the scheme manager must waive that increase.
(3) In paragraph (2), the additional contribution due from the employing authority is the amount the scheme manager determines is required to meet the cost of providing the pension in the 1995 Section or 2008 Section (whichever is relevant).
(4) In this regulation, “relevant member” means a member whose employment has been or is terminated by M’s employing authority in accordance with—
(a) regulation E3A of the 1995 Regulations (early retirement pension (termination of employment by employing authority)), or
(b) regulation 2.D.11 of the 2008 Regulations (early retirement on termination of employment by employing authority).
(1) This regulation applies in relation to a relevant remedy member (“M”) where M’s employing authority has made or makes a contribution to the scheme manager in accordance with—
(a) regulation D2 of the 1995 Regulations (contributions by employing authorities);
(b) regulation 2.C.6 of the 2008 Regulations (contributions by employing authorities: members becoming entitled to pensions under regulation 2.D.11); or
(c) regulation 35 of the 2015 Regulations (employing authority contributions: redundancy).
(2) Paragraphs (3) and (4) apply if the cost of any benefits on termination in respect of M increase as a result of—
(a) the scheme manager accepting—
(i) an immediate choice election made by or in respect of M in accordance with regulation 9, or
(ii) a deferred choice election made by or in respect of M in accordance with regulation 12, or
(b) an election referred to in sub-paragraph (a) not being made by or in respect of M before the end of the immediate choice election period or the end of the deferred choice election period (whichever election period applies in respect of M).
(3) M may pay all or part of the additional contribution as the scheme manager, after having regard to the advice of the scheme actuary, determines will be sufficient to meet the increased cost of the benefits insofar as that cost—
(a) is not met by the contribution referred to in paragraph (1), and
(b) exceeds the cost in respect of which M was entitled to make an additional contribution on becoming entitled to any benefits on termination.
(4) If M elects not to pay any additional contribution in accordance with paragraph (3), the scheme manager must reduce the amount of pension pursuant to—
(a) regulation E3AB(7) to (12) of the 1995 Regulations (early retirement pension: additional contribution option);
(b) regulation 2.D.11A(7) to (12) of the 2008 Regulations (early retirement on termination of employment by employing authority: additional contribution option); or
(c) paragraph 7(4) to (6) and (8) to (10) of Schedule 13 to the 2015 Regulations (calculation of amount of premature retirement pension).
(5) Subject to paragraph (6), if the member is not entitled to make an additional contribution to meet the increase in costs referred to in paragraph (2) and that increase is to be met by M’s employing authority in accordance with the terms and conditions relevant to M’s employment, the scheme manager must waive the element of the further contribution due from the employing authority that relates to the increase.
(6) Where M has received a relevant employing authority payment and that payment must be reduced as a consequence of the increase in costs referred to in paragraph (5), the amount that must be waived under that paragraph must also be reduced by the same amount.
(7) Paragraph (8) applies if the cost of any benefits on termination in respect of M decrease as a result of—
(a) the scheme manager accepting—
(i) an immediate choice election made by or in respect of M in accordance with regulation 9, or
(ii) a deferred choice election made by or in respect of M in accordance with regulation 12, or
(b) an election referred to in sub-paragraph (a) not being made by or in respect of M before the end of the immediate choice election period or the end of the deferred choice election period (whichever election period applies in respect of M).
(8) The scheme manager must send a notice in writing to M or the designated person of the amount by which the cost of any benefits on termination in respect of M have decreased.
(9) In this regulation—
“additional contribution” has the meaning given in (whichever is relevant)—
regulation E3AB of the 1995 Regulations;
regulation 2.D.11A of the 2008 Regulations; or
regulation 32 of the 2015 Regulations (members’ contributions: redundancy);
“benefits on termination” means benefits under—
regulations E3A, E6 (lump sum on retirement) and E7 (general option to exchange part of pension for lump sum) of the 1995 Regulations;
regulations 2.D.11 and 2.D.14 (general option to exchange part of pension for lump sum) of the 2008 Regulations; or
regulations 77 (conversion of part of pension into lump sum) and 82 (premature retirement on grounds of redundancy) of the 2015 Regulations;
“relevant remedy member” means a member who, in respect of the termination of M’s employment by M’s employing authority, is entitled to the payment of any benefits on termination;
“relevant employing authority payment” means a payment made to M by M’s employing authority in respect of the cessation of M’s employment referred to in (whichever is relevant)—
regulation E3A(5)(a) of the 1995 Regulations;
regulation 2.D.11(6)(a) of the 2008 Regulations; or
paragraph 7(2)(a) of Schedule 13 to the 2015 Regulations.
(1) This regulation applies to an immediate choice member (“M”) who—
(a) is entitled to a pension under—
(i) regulation 2.D.5 or 3.D.5 of the 2008 Regulations (partial retirement (members aged at least 55)), or
(ii) regulation 84 of the 2015 Regulations (election for partial retirement (members over normal minimum pension age)), and
(b) either—
(i) has remediable service that is pensionable service under the 2008 Section by virtue of section 2(1) of PSPJOA 2022 and does not make an immediate choice election under regulation 9 of these Regulations in respect of that service, or
(ii) has remediable service that is pensionable service under the 2008 Section other than by virtue of section 2(1) of PSPJOA 2022 and makes an immediate choice election under regulation 9 of these Regulations in respect of that service.
(2) M may elect to adjust the specified percentage of M’s pension (excluding any additional pension) in respect of which M has claimed immediate payment by an amount determined by the scheme manager as being necessary to maintain the amount of M’s annual partial retirement pension in payment at—
(a) the end of the immediate choice election period where paragraph (1)(b)(i) applies to M, or
(b) the date the member makes an immediate choice election under regulation 9 where paragraph (1)(b)(ii) applies to M.
(3) Where this regulation applies—
(a) the scheme manager must send a notice in writing to M of M’s right under paragraph (2) on or before the relevant date referred to in regulation 6(2);
(b) M must, if M decides to exercise that right, give the scheme manager notice in writing of that decision—
(i) within three months beginning with the day after the day on which the scheme manager sends the notice referred to in sub-paragraph (a), or
(ii) by such later time as the scheme manager considers reasonable in all the circumstances of the case.
(4) In this regulation, “specified percentage” in relation to M’s pension has the meaning given in regulation 2.D.5(4)(a) of the 2008 Regulations, regulation 3.D.5(3)(a) of the 2008 Regulations or regulation 84(3)(a) of the 2015 Regulations (whichever is relevant).
(1) This regulation applies to a deferred choice member (“M”) who, at the operative time, is entitled to a pension under—
(a) regulation E5A of the 1995 Regulations (partial retirement pension);
(b) regulation 2.D.5 or 3.D.5 of the 2008 Regulations (partial retirement (members aged at least 55)); or
(c) regulation 84 of the 2015 Regulations (election for partial retirement (members over normal minimum pension age)).
(2) M may make an election to substitute the specified percentage of M’s pension (excluding any additional pension) in respect of which M has claimed immediate payment with a different specified percentage (“a substitute percentage election”).
(3) The scheme manager must send a notice in writing to M of M’s right to make a substitute percentage election under paragraph (2) on or before the relevant date referred to in regulation 6(2).
(4) A substitute percentage election must—
(a) be made by M by notice in writing;
(b) be received by the scheme manager—
(i) within a period of three months beginning with the day after the scheme manager sends the notice referred to in paragraph (3), or
(ii) by such later time as the scheme manager considers reasonable in all the circumstances of the case;
(c) contain such information as the scheme manager requires;
(d) take effect from the day on which the member became entitled to the pension referred to in paragraph (1) (whichever is relevant); and
(e) be disregarded for the purposes of determining whether the member may make a further election for partial retirement under the regulation referred to in paragraph (1) (whichever is relevant).
(5) In this regulation—
“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;
“specified percentage” in relation to M’s pension has the meaning given in regulation E5A(4)(a) of the 1995 Regulations, regulation 2.D.5(4)(a) of the 2008 Regulations, regulation 3.D.5(3)(a) of the 2008 Regulations or regulation 84(3)(a) of the 2015 Regulations (whichever is relevant).
76 Determining whether a member meets the ill-health criteria in each scheme
(1) This regulation applies to or in respect of a remedy member (“M”)—
(a) who ceased to be employed in NHS employment during the period of M’s remediable service, and
(b) whose application for an ill-health pension in relation to that service (“M’s application”) has been determined by the scheme manager.
(2) Where this regulation applies, the scheme manager must reconsider M’s application together with any supporting medical evidence (where relevant) to determine whether M would have met the ill-health retirement criteria in M’s alternative scheme or section when the application was initially determined.
(3) Where M or a designated person on M’s behalf has the right to make an immediate choice election under regulation 9—
(a) the scheme manager must send a notice in writing to M or the designated person of the outcome of the scheme manager’s determination under paragraph (2) before the immediate choice election period commences in respect of M, and
(b) if M or the designated person on M’s behalf elects to take an ill-health pension as a result of the scheme manager’s determination under paragraph (2), any rights for M to make that election must be deemed to have been fulfilled.
(4) Where M or a designated person on M’s behalf has the right to make a deferred choice election under regulation 12—
(a) the scheme manager must send a notice in writing to M or the designated person of the outcome of the scheme manager’s determination under paragraph (2) as soon as reasonably practicable after 1st October 2023, and
(b) if M or the designated person on M’s behalf elects to take an ill-health pension as a result of the scheme manager’s determination under paragraph (2), any rights for M to make that election must be deemed to have been fulfilled.
(5) The provisions of Chapter 1 of Part 1 of PSPJOA 2022 and Part 3 of these Regulations about the timing and effect of an immediate choice election by virtue of section 6, and of a deferred choice election by virtue of section 10, of that Act apply subject to this regulation.
(6) In this regulation—
“ill-health pension” means a pension under—
regulation E2A of the 1995 Regulations (ill health pension on early retirement);
regulation L1(3) of the 1995 Regulations (preserved pension: entitlement to pension and retirement lump sum before age 60);
regulation 2.D.8 or 3.D.7 of the 2008 Regulations (early retirement on ill-health: active members and non-contributing members);
regulation 2.D.10 or 3.D.9 of the 2008 Regulations (early retirement on ill-health (deferred members));
regulation 90 of the 2015 Regulations (entitlement to ill-health pension); or
regulation 94 of the 2015 Regulations (early retirement on ill-health (deferred members));
“M’s alternative scheme or section” means—
where M’s eligibility for an ill-health pension was assessed under the 1995 Section or the 2008 Section, the 2015 scheme;
where M’s eligibility for an ill-health pension was assessed under the 2015 scheme, the 1995 Section or the 2008 Section (whichever is relevant);
“NHS employment” has the meaning given in Schedule 15 to the 2015 Regulations.
77 Ill-health pension: acceptance of retrospective applications
(1) This regulation applies where—
(a) a remedy member (“M”) submits an application for an ill-health pension on or after 1st October 2023, and
(b) the scheme manager is satisfied that it is more likely than not that, but for a relevant breach of a non-discrimination rule, M would, during the period of M’s remediable service, have made the decision to apply for an ill-health pension.
(2) The scheme manager may treat the application—
(a) in accordance with regulation 27 of the 2015 Transitional Regulations (ill-health benefits: continuity of existing applications), and
(b) as if the application had been submitted before 1st April 2022.
(3) In this regulation, “ill-health pension” means a pension under—
(a) regulation E2A of the 1995 Regulations (ill health pension on early retirement);
(b) regulation 2.D.8 or 3.D.7 of the 2008 Regulations (early retirement on ill-health: active members and non-contributing members); or
(c) regulation 90 of the 2015 Regulations (entitlement to ill-health pension).
Regulation 70
Application of this Schedule
1 This Schedule applies to an immediate detriment remedy member.
Application of provisions within sections 2 to 30 of PSPJOA 2022 in relation to an immediate detriment remedy member
2 The following sections of PSPJOA 2022 and, where stated, provisions of these Regulations made under them, apply in respect of an immediate detriment remedy member—
(a) section 2 (remediable service treated as pensionable under Chapter 1 legacy schemes);
(b) section 3 (benefits already paid);
(c) section 4(1) and (9) (meaning of “the relevant Chapter 1 legacy scheme” etc);
(d) section 5 (election for retrospective provision to apply to opted-out service) and regulation 8 (election for retrospective provision to apply to opted-out service);
(e) section 18 (powers to reduce or waive liabilities) and regulation 69 (power to reduce or waive amounts owed by a person to the legacy scheme);
(f) section 22(1), (2)(j) and (6) (further powers to make provision about special cases) and Parts 7 (taxation) and 11 (revocation of election to convert pensionable service under the legacy scheme) of these Regulations;
(g) section 23 (power to pay compensation) and regulation 61 (applications for compensation or indirect compensation);
(h) section 24 and regulation 62 (indirect compensation);
(i) section 25 (remedial arrangements to pay voluntary contributions to legacy schemes) and regulation 23 (remedial arrangements to pay voluntary contributions to secure legacy scheme additional pension);
(j) section 26 (interest and process) and—
(i) regulation 63 (application and interpretation of Part 9);
(ii) regulation 64 (interest and process);
(iii) regulation 65 (interest not payable under the 1995 Regulations or the 2008 Regulations);
(iv) regulation 66 (netting off of liabilities);
(v) regulation 67 (payments of amounts owed to the scheme);
(vi) regulation 68 (payments of amounts owed to a person);
(k) section 27(1), (2)(a), (e), (f) and (h) to (j) and (3) to (5) (Treasury directions);
(l) section 28 (scheme rules that prohibit unauthorised payments);
(m) section 30 (section 61 of the Equality Act 2010 etc).
Pension contributions of medical practitioners and non-GP providers: immediate detriment remedy members
3 (1) This paragraph applies in relation to a relevant member (“M”) who has remediable service under the legacy scheme that is pensionable service under that scheme by virtue of section 2(1) of PSPJOA 2022 (remediable service treated as pensionable under Chapter 1 legacy schemes) (“M’s remediable service”) in the circumstances described in paragraph (2).
(2) The circumstances are that on 1st October 2023—
(a) the paid contributions amount in relation to M exceeds
(b) the adjusted contributions amount in relation to M.
(3) In these circumstances, the scheme manager must, as soon as reasonably practicable after 1st October 2023, pay an amount of compensation equal to the difference to the appropriate person adjusted in accordance with paragraph (4).
(4) The amount of compensation paid to the appropriate person must be reduced by tax relief amounts calculated in accordance with paragraphs (5) to (8) and, if relevant, (11) and (12) of direction 4 of the 2022 Directions (powers to reduce or waive liabilities).
(5) In this paragraph—
“adjusted contributions amount” means the aggregate of the contributions M would have paid in respect of M’s remediable service in the relevant scheme years if M had been required to pay legacy scheme contributions;
“appropriate person” means M, or if M is deceased, M’s personal representatives;
“paid contributions amount” means the 2015 scheme contributions paid by M in the relevant scheme years in respect of M’s remediable service;
“relevant member” means a member who—
is an immediate detriment remedy member, and
is or was a medical practitioner or non-GP provider who paid contributions in respect of their certified or final pensionable earnings uprated according to the formula in regulation 38(3)(a) of the 2015 Regulations in respect of any scheme year falling within the period of their remediable service.
Pension benefits and lump sum benefits: immediate detriment remedy member
4 (1) This paragraph applies in relation to an immediate detriment remedy member (“M”) (whether or not deceased on 1st October 2023) 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 on 1st October 2023—
(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 M’s remediable service is less than
(b) the aggregate of the pension benefits to which, after taking into account the effect, if any, of section 2(1) of PSPJOA 2022 in relation to the service, the beneficiary is entitled under the scheme in respect of the service,
the scheme manager must, subject to sub-paragraph (4), pay an amount equal to the difference to the beneficiary.
(3) Where on 1st October 2023—
(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 is less than
(b) the aggregate of the lump sum benefits to which, after taking into account the effect, if any, of section 2(1) of PSPJOA 2022 in relation to the service, the beneficiary is entitled under the scheme in respect of the service,
the scheme manager must, subject to sub-paragraph (4), pay an amount equal to the difference to the beneficiary.
(4) The aggregate of the amounts payable to the beneficiary under sub-paragraphs (2) and (3) must be reduced by the amount paid to the beneficiary under section 32(1) of PSPJOA 2022 (whether an “immediate detriment remedy” has been obtained).
Remediable service statement in respect of an immediate detriment remedy member
5 (1) The scheme manager must provide a remediable service statement to each immediate detriment remedy member before 1st April 2025.
(2) The remediable service statement must include—
(a) a description of the benefits currently available under the legacy scheme in respect of the member’s remediable service;
(b) a description of—
(i) the remedial arrangement that may be entered into under regulation 23 (remedial arrangements to pay voluntary contributions to secure legacy scheme additional pension), and
(ii) the circumstances in which, and the process by which, such an arrangement may be entered into; and
(c) so far as applicable to the member, the information mentioned in the following provisions of direction 20(1) of the 2022 Directions (remediable service statements)—
(i) sub-paragraph (a);
(ii) sub-paragraph (c)(i), (ii), (v) and (vi) (disregarding the words “section 20(1) of” in the opening of that sub-paragraph);
(iii) sub-paragraph (f) (disregarding the words “and as a result of any election under section 5, 6 or 10 of PSPJOA 2022” in that sub-paragraph);
(iv) sub-paragraph (g);
(v) sub-paragraph (h);
(vi) sub-paragraph (i) (disregarding the words “where the condition in section 29(3) of PSPJOA 2022 is satisfied” in the opening text of that sub-paragraph); and
(vii) sub-paragraph (k).
Reimbursement of the NHS Business Services Authority
6 The scheme manager must reimburse the scheme administrator the amount paid to an immediate detriment remedy member under section 32(1) of PSPJOA 2022 (whether an “immediate detriment remedy” has been obtained).