The Judicial Pensions (Remediable Service etc.) Regulations 2023
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Change 1
24 Compensation for payments for purported added pension
(1) This regulation applies where— (a) P has, during the period of remediable service, made any purported added pension payments ..., and (b) regulation 129(1)(b) of the 2015 Regulations does not apply in respect of those payments. (2) Where the appropriate person makes a request for compensation in respect of the purported added pension payments— (a) for the avoidance of doubt, any rights that would otherwise have been secured by thepurported added pension payments , had P been entitled to make them, are extinguished, and (b) the scheme manager must pay to the appropriate person an amount by way of compensation equal to— (i) the aggregate of thepurported added pension payments paid by P, less (ii) an amount determined by the scheme manager in respect of the value of the tax relief under section 188 of FA 2004 (member contributions) to which P would have been entitled in respect of those payments had P been entitled to make them. (3) Where determining the tax relief amount under paragraph (2)(b), the scheme manager may adopt an approach which is reasonable in all the circumstances to approximate those amounts. (4) The following provisions of the PSP Directions 2022 apply in relation to a determination under paragraph (2)(b) of this regulation as they apply in relation to a determination under direction 23(2)— (a) direction 23(4) (provision of explanation); (b) direction 23(5) and (6) (appeals). (5) A request under paragraph (2) is irrevocable and must be— (a) made by notice to the scheme manager, (b) in a form required by the scheme manager, and (c) received by the scheme manager before the end of the notification period.
24 Compensation for payments for purported added pension
(1) This regulation applies where— (a) P has, during the period of remediable service, made any purported added pension payments ..., and (b) regulation 129(1)(b) of the 2015 Regulations does not apply in respect of those payments. (2) Where the appropriate person makes a request for compensation in respect of the purported added pension payments— (a) for the avoidance of doubt, any rights that would otherwise have been secured by thepurported added pension payments , had P been entitled to make them, are extinguished, and (b) the scheme manager must pay to the appropriate person an amount by way of compensation equal to— (i) the aggregate of thepurported added pension payments paid by P, less (ii) an amount determined by the scheme manager in respect of the value of the tax relief under section 188 of FA 2004 (member contributions) to which P would have been entitled in respect of those payments had P been entitled to make them. (3) Where determining the tax relief amount under paragraph (2)(b), the scheme manager may adopt an approach which is reasonable in all the circumstances to approximate those amounts. (4) The following provisions of the PSP Directions 2022 apply in relation to a determination under paragraph (2)(b) of this regulation as they apply in relation to a determination under direction 23(2)— (a) direction 23(4) (provision of explanation); (b) direction 23(5) and (6) (appeals). (5) A request under paragraph (2) is irrevocable and must be— (a) made by notice to the scheme manager, (b) in a form required by the scheme manager, and (c) received by the scheme manager before the end of the notification period.
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