The Judicial Pensions (Remediable Service etc.) Regulations 2023
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Change 1
8 Compensation for payments for added pension
(1) This regulation applies where— (a) P has, during the period of remediable service, made any added pension payments under Part 2 of Schedule 1 to the 2015 Regulations, (b) regulation 129(1)(b) of the 2015 Regulations does not apply in respect of those added pension payments, and (c) a legacy scheme election is made in respect of P. (2) Where the appropriate person makes a request for compensation in respect of the added pension payments— (a) the rights that would otherwise have been secured by the added pension payments 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 the added pension payments paid by P, less (ii) an amount, determined in accordance with direction 23 of the PSP Directions 2022, in respect of the value of the tax relief under section 188 of FA 2004 (member contributions) to which P was entitled in respect of those payments. (3) The following apply in relation to a determination in accordance with direction 23(2)— (a) direction 23(4) (provision of explanation); (b) direction 23(5) and (6) (appeals). (4) 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 election period.
8 Compensation for payments for added pension
(1) This regulation applies where— (a) P has, during the period of remediable service, made any added pension payments under Part 2 of Schedule 1 to the 2015 Regulations, (b) regulation 129(1)(b) of the 2015 Regulations does not apply in respect of those added pension payments, and (c) a legacy scheme election is made in respect of P. (2) Where the appropriate person makes a request for compensation in respect of the added pension payments— (a) the rights that would otherwise have been secured by the added pension payments 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 the added pension payments paid by P, less (ii) an amount, determined in accordance with direction 23 of the PSP Directions 2022, in respect of the value of the tax relief under section 188 of FA 2004 (member contributions) to which P was entitled in respect of those payments. (3) The following apply in relation to a determination in accordance with direction 23(2)— (a) direction 23(4) (provision of explanation); (b) direction 23(5) and (6) (appeals). (4) 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 election period.
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