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71 provisions
40 Compensation for payments for purported added pension
(1) This regulation applies where—
(a) R has, during the period of relevant 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 thepurported added pension payments—
(a) for the avoidance of doubt, any rights that would otherwise have been secured by the purported added pension payments , had R 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 the purported added pension payments paid by R, 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 R would have been entitled in respect of those payments had R 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 that amount.
(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.
41 Compensation for purported effective pension age payments
(1) This regulation applies where R has, during the period of relevant service, made any purported effective pension age payments ....
(2) For the avoidance of doubt, any rights that would otherwise have been secured by the purported effective pension age payments , had R been entitled to make them, are extinguished.
(3) The scheme manager must pay to the appropriate person an amount by way of compensation equal to—
(a) the aggregate of thepurported effective pension age payments made by R, less
(b) 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 R would have been entitled in respect of those payments had R been entitled to make them.
(4) Where determining the tax relief amount under paragraph (3)(b), the scheme manager may adopt an approach which is reasonable in all the circumstances to approximate that amount.
(5) The following provisions of the PSP Directions 2022 apply in relation to a determination under paragraph (3)(b) 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).
(1) This regulation applies where a transfer value payment has, during the period of relevant service, been made under regulation 133 of the 2015 Regulations in respect of R’s accrued rights under the 2015 scheme.
(2) The scheme manager must provide the appropriate person with a statement of the cash equivalent to which R was entitled, under a judicial legacy scheme, in respect of R’s accrued rights on the guarantee date in relation to the period of relevant service.
(3) Where—
(a) the value of the cash equivalent in respect of the sum specified in regulation 137(3)(a) of the 2015 Regulations, is less than
(b) the value of the cash equivalent to which R was entitled under paragraph (2) in respect of that sum,
the scheme manager must pay to the appropriate person an amount equal to the value of the difference.
(4) The scheme manager is discharged from any further obligation to provide benefits to which the cash equivalent related.
(5) In this regulation the “guarantee date” is the date specified in the statement of entitlement that was provided to R under regulation 135(1) of the 2015 Regulations in respect of the transfer value payment.
(1) This regulation applies where R’s employer has paid R a transitional protection allowance.
(2) The appropriate person must pay to R’s employer an amount equal to—
(a) the amount of the transitional protection allowance, less
(b) an amount in respect of the income tax suffered by R that is attributable to the transitional protection allowance.
44 Power to pay compensation in respect of compensatable losses
(1) The scheme manager for a judicial scheme may pay amounts by way of compensation in respect of compensatable losses incurred by the appropriate person.
(2) For the purposes of this regulation a loss incurred by the appropriate person is “compensatable” if and to the extent that—
(a) the first condition is met (see paragraph (5)) and the loss is—
(i) a direct financial loss, or
(ii) a specified Part 4 tax loss, or
(b) the second condition is met (see paragraph (6)) and the loss is—
(i) a direct financial loss which is directly related to the member’s remediable service in an employment or office which is mixed service, or
(ii) a specified Part 4 tax loss.
(3) For the purposes of paragraph (2)(a)(ii) and (b)(ii), a Part 4 tax loss is a “specified Part 4 tax loss” if and to the extent that it falls within one of the descriptions listed in direction 26(4) of the PSP Directions 2022.
(4) For the purposes of paragraph (3), direction 26(4) is to be read as if—
(a) references to a legacy scheme election being made by virtue of section 40(1) of PSPJOA 2022 were references to the operation of this Part;
(b) the reference in direction 26(4)(e) to section 52(3) of PSPJOA 2022 were a reference to regulation 38(2);
(c) in direction 26(4)(f)—
(i) the reference to provision made by virtue of section 56(2) of PSPJOA 2022 were a reference to regulation 63(2);
(ii) the reference to section 52(4) of PSPJOA 2022 were a reference to regulation 38(3).
(5) The first condition is that the loss is attributable to, or is reasonably regarded as attributable to, the fact that R was not recognised as a full protection member of a judicial legacy scheme.
(6) The second condition is that the loss is attributable to the application of any provision of this Part.
(7) Paragraph (1) does not confer power to pay amounts by way of compensation in respect of compensatable losses so far as—
(a) the appropriate person has already received amounts by way of compensation in respect of them, or
(b) amounts that any person has paid to the scheme have been reduced by amounts in respect of them,
whether pursuant to a court or tribunal order or otherwise.
(8) In this regulation, “loss”—
(a) has the meaning given in section 59(6) to (8) of PSPJOA 2022;
(b) does not include an amount that is payable under this Part.
45 Scheme rules that prohibit unauthorised payments
(1) Paragraph (2) applies where—
(a) a payment from a judicial scheme is permitted or required to be made under this Part,
(b) the payment, if made, would be an unauthorised payment, and
(c) a rule of the scheme prohibits the scheme from making unauthorised payments.
(2) The payment may be made only if it falls within a description of payments that correspond to a description of payments specified for the purposes of section 63 of PSPJOA 2022 in Treasury directions.
(3) Paragraph (4) applies where—
(a) in the course of taking the steps mentioned in regulation 32 (requirement to transfer assets held in a partnership pension account) a payment is made from a partnership pension account,
(b) the payment, if made, would be an unauthorised payment, and
(c) a rule of the scheme prohibits the scheme from making unauthorised payments.
(4) The payment may be made notwithstanding the rule mentioned in paragraph (3)(c).
(1) This Part applies where—
(a) a person (“P”) has remediable service in a judicial office,
(b) a pension sharing order is made in respect of P, and
(c) the transfer day of the pension sharing order is in the period beginning with 1st April 2015 and ending with the day before the day on which—
(i) the legacy scheme election or 2015 scheme election takes effect in respect of P, or
(ii) either of the conditions under section 68(2) or (3) of PSPJOA 2022 is satisfied in relation to P’s remediable service.
(2) This Part also applies where—
(a) a person (“P”) has relevant service in a judicial office,
(b) a pension sharing order is made in respect of P, and
(c) the transfer day of the pension sharing order is in the period beginning with 1st April 2015 and ending on the day before the day on which Part 4 takes effect in respect of P.
(1) In this Part—
“amount of credited pension” has the meaning given in regulation 2 of the 2015 Regulations;
“appropriate amount” means the amount calculated under section 29(2) and (3) of WRPA 1999 in respect of a pension sharing order;
“cash equivalent” means a value calculated by virtue of section 30 of WRPA 1999;
“corresponding pension debit member”, in relation to a relevant pension credit member, means the person mentioned in paragraph (b) of the definition of “relevant pension credit member”;
“pension credit” and “pension debit” have the meanings given in section 57(7) of PSPJOA 2022;
“pension sharing order” means an order or provision by virtue of which section 29 of WRPA 1999 applies to a relevant pension credit member and the corresponding pension debit member;
“relevant benefits” means—
where P was in pensionable service on the transfer day, the benefits or future benefits to which P was entitled under a judicial scheme by virtue of P’s shareable rights in the scheme in respect of P’s service beginning on 1st April 2015 and ending on the day before the transfer day;
otherwise, the benefits or future benefits to which P was entitled under a judicial scheme by virtue of P’s shareable rights in the scheme in respect of P’s service beginning on 1st April 2015 and ending on the last day of P’s service;
“relevant pension credit member”, in relation to a judicial scheme, means a person who has rights under the scheme—
which are attributable (directly or indirectly) to a pension credit, and
the value of which was determined (to any extent) by reference to the value of benefits payable in respect of the remediable service or relevant service in a judicial office of another person;
“relevant period” means—
where P has remediable service and an immediate detriment remedy has not been obtained in relation to that service, the election period in relation to P, and
otherwise, the notification period in relation to P;
“shareable rights” has the meaning given in section 27(2) of WRPA 1999;
“transfer day”, in relation to a pension sharing order, means the day on which the relevant pension sharing order takes effect;
“valuation day” has the meaning given in section 29(7) of WRPA 1999 in respect of a pension credit member and the corresponding debit member.
(2) For the purposes of this Part, the “notification period”, in relation to P, has the meaning given—
(a) where P has remediable service and an immediate detriment remedy has been obtained in relation to that service, in regulation 14(2) and (3);
(b) where P has relevant service, in regulation 30(2)(b) and (c).
(1) This Chapter applies where the following three conditions are met.
(2) The first condition is that a relevant pension credit member (“C”) has rights in respect of a pension credit under the 2015 scheme.
(3) The second condition is that the corresponding pension debit member in relation to C (“P”) is subject to a pension debit in the 2015 scheme.
(4) The third condition is that—
(a) this Part applies by virtue of regulation 46(1), but only if none of P’s remediable service is pensionable service in a judicial legacy scheme (disregarding any legacy scheme election or 2015 scheme election made in respect of P, or any immediate detriment remedy obtained in relation to P’s remediable service), or
(b) this Part applies by virtue of regulation 46(2).
(1) The scheme manager must, after consultation with the scheme actuary, provide C with a statement of C’s remediable pension amount and remediable pension credit before the beginning of the relevant period.
(2) Where—
(a) C’s remediable pension amount exceeds the appropriate amount in respect of the pension sharing order in the 2015 scheme, and
(b) C requests that C’s remediable pension credit is added to C’s rights under—
(i) the 2015 scheme, or
(ii) a judicial legacy scheme (if any),
at the end of the relevant period, C becomes entitled to a remediable pension credit in accordance with the request, such credit to take effect as if it had been added to C’s rights with effect from the transfer day.
(3) A request under paragraph (2)(b)—
(a) must be—
(i) made by notice to the scheme manager,
(ii) in a form required by the scheme manager, and
(iii) received by the scheme manager before the end of the relevant period, and
(b) is irrevocable.
(4) Where no request is made in accordance with paragraph (3), at the end of the relevant period C becomes entitled to a remediable pension credit in the 2015 scheme, such credit to take effect as if it had been added to C’s rights with effect from the transfer day.
(5) Where C becomes entitled to a remediable pension credit under this regulation, C is entitled to rights under paragraph 1 of Schedule 2A to JUPRA 1993 in respect of that remediable pension credit.
(6) In this regulation—
“remediable pension amount” means—
where the pension sharing order specified a percentage value to be transferred from the 2015 scheme, the specified percentage of the cash equivalent of P’s relevant benefits on the valuation day calculated as if the relevant benefits were in P’s judicial legacy scheme;
where the pension sharing order specified an amount to be transferred from the 2015 scheme, the percentage which this amount represented of the cash equivalent of P’s relevant benefits in the 2015 scheme on the valuation day disregarding any—
legacy scheme election made in respect of P,
immediate detriment remedy obtained in relation to P’s remediable service, or
where this Part applies in respect of P by virtue of the application of regulation 46(2), the effect of Part 2 of Schedule 2 to the 2015 Regulations in relation to P,
calculated instead as if P’s relevant benefits were in P’s judicial legacy scheme;
“remediable pension credit” means the greater of—
zero, and
the remediable pension amount minus the appropriate amount.
50 Adjustments for pension debit members where a legacy scheme election is made
(1) This regulation applies where—
(a) a legacy scheme election is made in respect of P,
(b) an immediate detriment remedy is obtained in relation to P’s remediable service, or
(c) this Part applies by virtue of regulation 46(2).
(2) At the end of the relevant period, the scheme manager must adjust the value of P’s shareable rights in P’s judicial legacy scheme as the scheme manager, after consultation with the scheme actuary, considers appropriate having regard to—
(a) the cash equivalent of P’s shareable rights in P’s judicial legacy scheme in respect of P’s remediable service or relevant service from 1st April 2015 to the day before the transfer day,
(b) the percentage value or the amount to be transferred specified in the pension sharing order in respect of the 2015 scheme, and
(c) the provisions of sections 29 (creation of pension credits and debits) and 31 (reduction of benefit) of WRPA 1999.
(3) The adjustment made under paragraph (2) has effect from the transfer day.
This Chapter applies where—
(a) a relevant pension credit member (“C”) has rights in respect of a pension credit in a judicial legacy scheme,
(b) the corresponding debit member in relation to C (“P”) is subject to a pension debit in a judicial legacy scheme, and
(c) all of P’s remediable service beginning on 1st April 2015 and ending on the day before the transfer day is, disregarding any legacy scheme election or 2015 scheme election made in respect of P, pensionable service in a judicial legacy scheme.
(1) The scheme manager must, after consultation with the scheme actuary and before the beginning of the relevant period, provide C with a statement of—
(a) C’s 2015 scheme remediable pension amount,
(b) C’s legacy scheme remediable pension amount, and
(c) C’s remediable pension credit.
(2) Where the value of C’s 2015 scheme remediable pension amount exceeds the value of C’s legacy scheme remediable pension amount, both calculated on the valuation day at the end of the relevant period, C becomes entitled to a remediable pension credit, such credit to take effect as if it had been added to C’s rights in C’s judicial legacy scheme on the transfer day.
(3) Where C becomes entitled to a remediable pension credit under this regulation, C is entitled to rights under paragraph 1 of Schedule 2A to JUPRA 1993 in respect of that remediable pension credit.
(4) In this regulation—
“2015 scheme remediable pension amount” means—
where the pension sharing order specified a percentage value to be transferred from P’s judicial legacy scheme, the specified percentage of the cash equivalent of P’s relevant benefits on the valuation day calculated as if the relevant benefits were in the 2015 scheme;
where the pension sharing order specified an amount to be transferred from P’s judicial legacy scheme, the percentage which this amount represented of the cash equivalent of P’s relevant benefits in P’s judicial legacy scheme on the valuation day (disregarding any 2015 scheme election), calculated instead as if P’s relevant benefits were in the 2015 scheme;
“legacy scheme remediable pension amount” means—
where the pension sharing order specified a percentage value to be transferred from P’s judicial legacy scheme, the specified percentage of the cash equivalent of P’s relevant benefits on the valuation day calculated as if the relevant benefits were in P’s judicial legacy scheme;
where the pension sharing order specified an amount to be transferred from P’s judicial legacy scheme, the percentage which this amount represented of the cash equivalent of P’s relevant benefits in P’s judicial legacy scheme on the valuation day (disregarding any 2015 scheme election) calculated as if the relevant benefits were in P’s judicial legacy scheme;
“remediable pension credit” means the greater of—
zero, and
the 2015 scheme remediable pension amount minus the legacy scheme remediable pension amount.
53 Adjustments for pension debit members where a 2015 scheme election is made
(1) This regulation applies where a 2015 scheme election is made in respect of P.
(2) At the end of the relevant period, the scheme manager must adjust the value of P’s shareable rights in P’s judicial legacy scheme and the 2015 scheme as the scheme manager, after consultation with the scheme actuary, considers appropriate having regard to—
(a) the cash equivalent of P’s shareable rights in P’s judicial legacy scheme in respect of P’s service up to and including 31 March 2015,
(b) the cash equivalent of P’s shareable rights in the 2015 scheme in respect of P’s remediable service from 1 April 2015 to the day before the transfer day,
(c) the percentage value or the amount to be transferred specified in the pension sharing order in respect of a judicial legacy scheme, and
(d) the provisions of sections 29 (creation of pension credits and debits) and 31 (reduction of benefit) of WRPA 1999.
(3) The adjustment made under paragraph (2) has effect from the transfer day.
This Chapter applies where—
(a) a relevant pension credit member (“C”) has rights in the 2015 scheme and a judicial legacy scheme, and
(b) the corresponding debit member (“P”) has remediable service which is mixed service.
In this Chapter—
“mixed service” means remediable service of P in a judicial office where, disregarding any legacy scheme election or 2015 scheme election made in respect of P or any immediate detriment remedy obtained in relation to the service—
some of the service on or before transfer day is pensionable service under a judicial legacy scheme, and
some of the service on or before transfer day is pensionable service under the 2015 scheme;
“relevant legacy scheme order or provision” means the order or provision by virtue of which section 29 of WRPA 1999 applied to the relevant pension credit member and corresponding debit member in respect of a judicial legacy scheme;
“relevant 2015 scheme order or provision” means the order or provision by virtue of which section 29 of WRPA 1999 applied to the relevant pension credit member and corresponding debit member in respect of the 2015 scheme.
56 Adjustments for pension credit members where there is mixed service
(1) The scheme manager must, after consultation with the scheme actuary, calculate the value of C’s—
(a) legacy scheme remediable pension amount, and
(b) 2015 scheme remediable pension amount.
(2) The scheme manager must, before the beginning of the relevant period, provide C with a statement of C’s—
(a) amount of credited pension in the 2015 scheme,
(b) rights in respect of a pension credit in a judicial legacy scheme,
(c) higher remediable pension amount, and
(d) remediable pension credit and remediable pension reduction.
(3) Paragraphs (4) to (6) apply where C has a remediable pension credit that is greater than zero.
(4) Where C requests that the remediable pension credit is added to C’s rights in the 2015 scheme or a judicial legacy scheme, at the end of the relevant period, C becomes entitled to a remediable pension credit in accordance with the request, such credit to take effect as if it had been added to C’s rights in the judicial scheme with effect from the transfer day.
(5) A request under paragraph (4)—
(a) must be—
(i) made by notice to the scheme manager,
(ii) in a form required by the scheme manager, and
(iii) received by the scheme manager before the end of the relevant period, and
(b) is irrevocable.
(6) Where no request is made in accordance with paragraph (5), at the end of the relevant period C becomes entitled to a remediable pension credit in the 2015 scheme, such credit to take effect as if it had been added to C’s rights in the 2015 scheme on the transfer day.
(7) Paragraphs (8) to (10) apply where C is subject to a remediable pension reduction that is less than zero.
(8) Where C requests that the remediable pension reduction is applied to C’s rights in the 2015 scheme or judicial legacy scheme, at the end of the relevant period C becomes subject to a remediable pension reduction in accordance with the request, such reduction to take effect as if it had reduced C’s rights in the judicial scheme on the transfer day.
(9) A request under paragraph (8)—
(a) must be—
(i) made by notice to the scheme manager,
(ii) in a form required by the scheme manager, and
(iii) received by the scheme manager before the end of the relevant period, and
(b) is irrevocable.
(10) Where no request is made in accordance with paragraph (9), at the end of the relevant period C becomes subject to a remediable pension reduction from the 2015 scheme, such reduction to take effect as if it had reduced C’s rights in the 2015 scheme on the transfer day.
(11) Where, under this regulation, C becomes—
(a) entitled to a remediable pension credit, C is entitled to rights under paragraph 1 of Schedule 2A to JUPRA 1993 in respect of that remediable pension credit;
(b) subject to a remediable pension reduction, C’s rights under that paragraph are reduced by the amount of that remediable pension reduction.
(12) In this regulation—
“2015 scheme remediable pension amount” means—
where the relevant orders or provisions specified a percentage value to be transferred, the sum of—
the specified percentage in the relevant legacy scheme order or provision of the cash equivalent of P’s pre-taper date relevant benefits on the valuation day calculated as if the pre-taper date relevant benefits were in the 2015 scheme, and
the specified percentage in the relevant 2015 scheme order or provision of the cash equivalent of P’s post-taper date relevant benefits on the valuation day, calculated as if the post-taper date relevant benefits were in the 2015 scheme;
where the pension sharing order specified an amount to be transferred, the sum of—
the percentage which the amount in the relevant legacy scheme order or provision represented of the cash equivalent of P’s pre-taper date relevant benefits in P’s judicial legacy scheme on the valuation day (disregarding any 2015 scheme election), calculated instead as if P’s pre-taper date relevant benefits were in the 2015 scheme, and
the percentage which the amount in the relevant 2015 scheme order or provision represented of the cash equivalent of P’s post-taper date relevant benefits in the 2015 scheme on the valuation day (disregarding any 2015 scheme election);
“higher remediable pension amount” means the greater of—
the legacy scheme remediable pension amount, and
the 2015 scheme remediable pension amount;
“legacy scheme remediable pension amount” means—
where the relevant orders or provisions specified a percentage value to be transferred, the sum of—
the specified percentage in the relevant legacy scheme order or provision of the cash equivalent of P’s pre-taper date relevant benefits on the valuation day calculated as if the pre-taper date relevant benefits were in P’s judicial legacy scheme, and
the specified percentage in the relevant 2015 scheme order or provision of the cash equivalent of P’s post-taper date relevant benefits on the valuation day, calculated as if the post-taper date relevant benefits were in P’s judicial legacy scheme;
where the pension sharing order specified an amount to be transferred, the sum of—
the percentage which the amount in the relevant legacy scheme order or provision represented of the cash equivalent of P’s pre-taper date relevant benefits in P’s judicial legacy scheme on the valuation day (disregarding any 2015 scheme election made in respect of P or immediate detriment remedy obtained in relation to P’s remediable service), and
the percentage which the amount in the relevant 2015 scheme order or provision represented of the cash equivalent of P’s post-taper date relevant benefits in the 2015 scheme on the valuation day (disregarding any legacy scheme election made in respect of P or immediate detriment remedy obtained in relation to P’s remediable service), calculated instead as if P’s post-taper date relevant benefits were in P’s judicial legacy scheme;
“pre-taper date relevant benefits” means the benefits or future benefits to which P was entitled under a judicial scheme by virtue of P’s shareable rights in the scheme in respect of P’s service beginning on 1 April 2015 and ending on the day before P’s taper date;
“post-taper date relevant benefits” means—
where P was in pensionable service on the transfer day, the benefits or future benefits to which P was entitled under a judicial scheme by virtue of P’s shareable rights in the scheme in respect of P’s service beginning on P’s taper date and ending on the day before the transfer day;
otherwise, the benefits or future benefits to which P was entitled under a judicial scheme by virtue of P’s shareable rights in the scheme in respect of P’s service beginning on P’s taper date and ending on the last day of P’s service;
“remediable pension credit” means the greater of—
zero, and
the higher remediable pension amount minus the remediable service appropriate amount;
“remediable pension reduction” means the lesser of—
zero, and
the higher remediable pension amount minus the remediable service appropriate amount;
“remediable service appropriate amount” means the pension credit, calculated in accordance with section 29(2) and (3) of WRPA 1999, for the period of remediable service;
“taper date” means (disregarding any legacy scheme election or 2015 scheme election made in respect of P or immediate detriment remedy obtained in relation to P’s remediable service) the day after the tapered protection closing date for P;
“tapered protection closing date” has the meaning given in paragraph 3 of Schedule 2 to the 2015 Regulations.
(1) Paragraph (2) applies where a legacy scheme election is made in respect of P.
(2) At the end of the relevant period, the scheme manager must adjust the value of P’s shareable rights in P’s judicial legacy scheme as the scheme manager, after consultation with the scheme actuary, considers appropriate having regard to—
(a) the cash equivalent of P’s shareable rights in P’s judicial legacy scheme in respect of P’s remediable service from 1 April 2015 to the day before the transfer day,
(b) the percentage value to be transferred or the amount to be transferred specified in the relevant legacy scheme order or provision and the relevant 2015 scheme order or provision, and
(c) the provisions of sections 29 (creation of pension credits and debits) and 31 (reduction of benefit) of WRPA 1999.
(3) Paragraph (4) applies where a 2015 scheme election is made in respect of P.
(4) At the end of the relevant period, the scheme manager must adjust the value of P’s shareable rights in P’s judicial legacy scheme and the 2015 scheme as the scheme manager, after consultation with the scheme actuary, considers appropriate having regard to—
(a) the cash equivalent of P’s shareable rights in P’s judicial legacy scheme in respect of P’s service up to and including 31 March 2015,
(b) the cash equivalent of P’s shareable rights in the 2015 scheme in respect of P’s remediable service from 1 April 2015 to the day before the transfer day,
(c) the percentage value to be transferred or the amount to be transferred specified in the relevant legacy scheme order or provision and the relevant 2015 scheme order or provision, and
(d) the provisions of sections 29 (creation of pension credits and debits) and 31 (reduction of benefit) of WRPA 1999.
(5) The adjustments made under paragraphs (2) and (4) have effect from the transfer day.
58 Correction of pension benefits and lump sum benefits where underpayment
(1) This regulation applies in relation to a relevant pension credit member (“C”) who, at the end of the relevant period—
(a) has a remediable pension credit in a judicial scheme by virtue of this Part, and
(b) is a pensioner member of that scheme.
(2) The scheme manager must pay to C the aggregate of the pension benefits and lump sum benefits (if any) to which C was entitled by virtue of their remediable pension credit.
59 Correction of pension benefits and lump sum benefits where overpayment
(1) This regulation applies in relation to a pension credit member (“C”) who, at the end of the relevant period—
(a) is subject to a remediable pension reduction from a judicial scheme by virtue of this Part, and
(b) is a pensioner member of that scheme.
(2) C must pay to the scheme manager the difference between—
(a) the aggregate of the pension benefits and lump sum benefits, if any, that have been paid under a judicial scheme to C, and
(b) the aggregate of the pension benefits and lump sum benefits to which (after taking into account the remediable pension reduction) C was entitled under any judicial scheme.
(1) This regulation applies to—
(a) relevant amounts, and
(b) amounts payable by way of benefits or compensation described in section 68(2)(b)(i) or (3)(b)(i) (whether an “immediate detriment remedy” has been obtained) of PSPJOA 2022.
(2) The scheme manager must calculate interest on an amount described in direction 28 of the PSP Directions 2022 in accordance with the provisions of directions 28 and 29 which apply to that description of amount.
(3) For the purposes of this regulation—
(a) the references in direction 28(1) and (6) to section 59(1) of PSPJOA 2022 are to be read as including references to regulations 27(1) and 44(1);
(b) direction 29 is to be read as if—
(i) the reference in paragraph (1) to section 51(2) of PSPJOA 2022 includes a reference to regulations 21(2) and 37(2);
(ii) the reference in paragraph (3) to section 51(3) of PSPJOA 2022 includes a reference to regulations 21(3) and 37(3);
(iii) the reference in paragraph (5) to section 51(4) of PSPJOA 2022 includes a reference to regulations 21(4) and 37(4);
(iv) the reference in paragraph (6) to section 51(5) of PSPJOA 2022 includes a reference to regulations 21(5) and 37(5);
(v) the reference in paragraph (7) to section 52(2) of PSPJOA 2022 includes a reference to regulations 22(2) and 38(1);
(vi) the reference in paragraph (9) to section 52(4) of PSPJOA 2022 includes a reference to regulations 22(4) and 38(3);
(vii) the reference in paragraph (11) to section 53(3) of PSPJOA 2022 includes a reference to regulations 25(3) and 41(3);
(viii) the reference in paragraph (13) to section 54(2) of PSPJOA 2022 includes a reference to regulations 26(2) and 43(2);
(ix) the reference in paragraph (14) to scheme regulations made by virtue of section 58(2)(a) of PSPJOA 2022 which make provision as mentioned in section 58(3) of PSPJOA 2022 were a reference to regulation 8(2)(b);
(x) the reference in paragraph (16) to section 59(1) of PSPJOA 2022 includes a reference to regulations 27(1) and 44(1).
(4) In relation to an amount not described in direction 28 of the PSP Directions 2022, the scheme manager must determine whether interest is paid and, if so, what rate of interest applies and how it is calculated.
(5) The following provisions of the PSP Directions 2022 apply in relation to a determination under paragraph (4) as if it were a determination under direction 30(1) of those Directions—
(a) direction 30(2) (provision of explanation);
(b) direction 30(3) and (4) (appeals).
62 Reduction of liability to pay pension contributions by tax relief amounts
(1) This regulation applies where the appropriate person has a liability to pay pension contributions to the 2015 scheme under regulations 22(4) or 38(3) or section 52(4) of PSPJOA 2022.
(2) The scheme manager must reduce the liability for the appropriate person to pay the pension contributions by tax relief amounts determined in accordance with direction 22(5) and (6) of the PSP Directions 2022.
(3) The scheme manager must make the reduction mentioned in paragraph (2) before the liability is netted off in accordance with regulation 64.
(4) The following provisions of the PSP Directions 2022 apply where the scheme manager makes a determination in accordance with direction 22(5)—
(a) direction 22(7) (provision of explanation);
(b) direction 22(8) and (9) (appeals).
63 Reduction or waiver of liability to repay overpaid pension benefits
(1) This regulation applies where a person (“Y”) owes a liability to a judicial scheme under—
(a) regulation 21(2) or (4) or 37(2) or (4), or
(b) section 51(2) or (4) of PSPJOA 2022 (corrections for pension benefits and lump sum benefits in relation to persons with remediable service).
(2) The scheme manager may reduce or waive the liability where—
(a) Y makes an application under paragraph (3), and
(b) the scheme manager complies with the requirements set out in direction 22(1)(a) to (c) of the PSP Directions 2022 (and the reference in direction 22(1)(c) to “any scheme regulations made by virtue of section 61(1)(b) of PSPJOA 2022” is to be read as a reference to regulation 66).
(3) An application must be—
(a) in writing,
(b) in a form required by the scheme manager,
(c) accompanied by such information and documents as the scheme manager may require as evidence of Y’s circumstances, and
(d) received by the scheme manager before the end of the period of six months beginning with the date on which Y is notified of the liability.
(4) The scheme manager may extend the period mentioned in paragraph (3)(d) in relation to Y if the scheme manager considers it just and equitable to do so.
(1) This regulation applies where—
(a) amounts mentioned in regulation 60(1) owed by and to a person (“P”) fall to be paid at the same or approximately the same times, and
(b) the scheme manager has—
(i) determined the interest (if any) that is to be paid on the relevant amounts in accordance with regulation 60, and
(ii) where regulation 62 applies in relation to any of the amounts, reduced such amounts by tax relief amounts in accordance with that regulation.
(2) The scheme manager may determine, in accordance with direction 31(3) to (6) of the PSP Directions 2022, that the amounts (and interest on them) must be aggregated and that the difference must be paid by P to the scheme or (as the case may be) by the scheme to P.
(3) The following provisions of the PSP Directions 2022 apply in relation to a determination under paragraph (2) as if it were a determination under direction 31(2) of those Directions—
(a) direction 31(7) (provision of explanation);
(b) direction 31(8) and (9) (appeals).
(1) This regulation applies where a person (“Y”) owes an amount to the scheme under these Regulations or Chapter 2 of PSPJOA 2022.
(2) Except where paragraph (3) applies, Y must pay the amount to the scheme before the end of the period of six months beginning with the day on which Y is notified that the amount must be paid.
(3) Where the scheme manager considers it reasonable in the circumstances the amount may be reduced (including to zero) by payments made in one or more of the following ways—
(a) instalments as may be specified in an agreement between Y and the scheme manager, or
(b) deductions from—
(i) where Y is in judicial office, any salary or fees payable in respect of Y’s judicial office as may be specified in an agreement between Y and the employer;
(ii) any lump sum payable in accordance with section 4 of JUPRA 1993 or regulation 25 of FPJR 2017 as may be specified in an agreement between Y and the scheme manager;
(iii) the pension entitlements mentioned in paragraph (4) as may be specified in an agreement between Y and the scheme manager.
(4) The pension entitlements are—
(a) where Y is a member of a judicial scheme, any pension to which Y is entitled under section 2 of JUPRA 1993, Part 6 of the 2015 Regulations or Parts 3 (with the exception of regulation 25) and 4 of FPJR 2017;
(b) where the member in relation to whose service the amount is owed is deceased, any pension to which Y is entitled under sections 5 or 6 of JUPRA 1993, Part 8 of the 2015 Regulations or Part 6 of FPJR 2017;
(c) where Y is a member of a judicial scheme by virtue of another person’s pensionable service in a judicial office, any pension to which Y is entitled under Schedule 2A to JUPRA 1993, Part 7 of the 2015 Regulations or Part 5 of FPJR 2017.
(5) The deductions from the payments specified in paragraph (3)(b)(i)—
(a) may be of fixed monetary amounts, or
(b) may be calculated as a percentage of the salary or fees payable.
(6) Where—
(a) an agreement between Y and the employer specifies deductions from payments specified in paragraph (3)(b)(i), and
(b) Y ceases to be in service in any judicial office before all of the specified deductions have been made,
Y must pay the outstanding amount to the scheme within a period of six months beginning with the last day of Y’s service.
(7) The scheme manager may extend the period mentioned in paragraph (6) if the scheme manager considers it just and equitable to do so.
(8) For the purpose of paragraph (6) the “outstanding amount” is—
(a) an amount equal to the amount of the specified deductions that have not been made on the last day of Y’s service, plus
(b) any interest which has accrued on that amount under regulation 60.
(1) Paragraph (2) applies where a person (“Y”) owes an amount to a person’s employer under section 54 of PSPJOA 2022 or regulation 26 or 43 (transitional protection allowance).
(2) Paragraphs (2) to (8) of regulation 66 apply in respect of the amount as if the reference to the “scheme” or the “scheme manager” in the following provisions of that regulation were to Y’s employer—
(a) paragraph (2);
(b) in paragraph (3)—
(i) the opening words;
(ii) sub-paragraph (a);
(c) the closing words of paragraph (6);
(d) paragraph (7).
(1) This regulation applies where an amount is payable by a judicial scheme to a person (“Y”) under these Regulations or Chapter 2 of PSPJOA 2022.
(2) The scheme manager may require Y to make an application for payment of the amount.
(3) Where the scheme manager requires Y to make an application the scheme manager may pay the amount on receipt of an application that meets the requirements of paragraph (4).
(4) An application must be—
(a) in writing,
(b) in a form required by the scheme manager,
(c) accompanied by such information and documents as the scheme manager may require, and
(d) received by the scheme manager before the end of the period of three months starting with the day on which Y receives notification that an application for payment of the amount must be made.
(1) Part 1 of the Schedule contains miscellaneous amendments by virtue of, and in consequence of, PSPJOA 2022.
(2) Part 2 of the Schedule contains unrelated amendments.
Regulation 69
PART 1 Amendments by virtue of, and in consequence of, PSPJOA 2022
Amendment of the Judicial Pensions Regulations 2015
1 (1) The 2015 Regulations are amended as follows.
(2) In regulation 2 (interpretation)—
(a) after the opening words insert—
“2023 Regulations” means the Judicial Pensions (Remediable Service etc.) Regulations 2023;
;
(b) for the definition of “active member” substitute—
“active member”, in relation to this scheme, means a person who is—
in pensionable service under this scheme; or
deemed to have been an active member of this scheme by virtue of regulations 38A(2) or 38B(2) or paragraphs 23A(2) or 23B(2) of Schedule 1;
;
(c) for the definition of “amount of credited pension” substitute—
“amount of credited pension” means the sum of the pension credit calculated in accordance with regulations made under paragraph 5(b) of Schedule 5 (pension credits: mode of discharge) to WRPA 1999 and any remediable pension credit or remediable pension reduction, where—
“remediable pension credit”, in the circumstances mentioned in—
regulation 48 of the 2023 Regulations, has the meaning given in regulation 49(6) of those Regulations;
regulation 51 of the 2023 Regulations, has the meaning given in regulation 52(4) of those Regulations;
regulation 55 of the 2023 Regulations, has the meaning given in regulation 56(12) of those Regulations;
“remediable pension reduction” has the meaning given in regulation 56(12) of the 2023 Regulations;
;
(d) after the definition of “PA 1995” insert—
“PSPJOA 2022” means the Public Service Pensions and Judicial Offices Act 2022;
;
(e) after the definition of “registered” insert—
“relevant fee-paid judge” has the meaning given in section 103 of PSPJOA 2022;
;
(f) after the definition of “relevant scheme” insert—
“relevant service” has the meaning given in regulation 29(2) of the 2023 Regulations;
.
(3) After regulation 38 (receipt of transfer value payment) insert—
Accrued earned pension attributable to a transfer value payment where a legacy scheme election is made
38A. (1) Paragraph (2) applies where—
(a) a person “P” has remediable service in a judicial office;
(b) a transfer value payment has been received by this scheme in relation to P during the period of remediable service; and
(c) either—
(i) a legacy scheme election under section 40 of PSPJOA 2022 is made in respect of P; or
(ii) an immediate detriment remedy has been obtained in relation to the period of remediable service.
(2) P is deemed to have been an active member of this scheme for all purposes in connection with the transfer value payment.
Accrued earned pension attributable to a transfer value payment in respect of relevant fee-paid judges
38B. (1) Paragraph (2) applies where—
(a) a relevant fee-paid judge “R” has relevant service in a judicial office; and
(b) a transfer value payment has been received by this scheme in relation to R during the period of relevant service.
(2) R is deemed to have been an active member of this scheme for all purposes in connection with the transfer value payment.
.
(4) In regulation 52(5) (establishment of pension credit member’s account)—
(a) omit the “and” immediately after sub-paragraph (a);
(b) at the end of (b) insert—
; and
(c) any adjustment required by Part 5 of the 2023 Regulations other than a remediable pension credit to which the pension credit member has become entitled under that Part
.
(5) After regulation 126(1) (payment of member contributions) insert—
(1A) Member contributions that must be paid under section 52(4) of PSPJOA 2022 are to be paid in accordance with regulation 66 of the 2023 Regulations.
.
(6) In Schedule 1, after paragraph 23 insert—
CHAPTER 5 Deemed membership for added pension payments
Added pension where a legacy scheme election is made
23A. (1) This paragraph applies where—
(a) a person “P” has remediable service in a judicial office;
(b) P has, during the period of remediable service, made an added pension payment under this Part;
(c) either—
(i) a legacy scheme election is made in respect of P under section 40 of PSPJOA 2022; or
(ii) an immediate detriment remedy has been obtained in relation to the period of remediable service; and
(d) a request has not been made in respect of P under regulations 8 or 24 of the 2023 Regulations.
(2) P is deemed to have been an active member of this scheme for all purposes in connection with the added pension payments.
Added pension in respect of relevant fee-paid judges
23B. (1) This paragraph applies where—
(a) a relevant fee-paid judge “R” has relevant service in a judicial office;
(b) R has, during the period of relevant service, made any added pension payments under this Part; and
(c) a request has not been made in respect of R under regulation 40 of the 2023 Regulations.
(2) R is deemed to have been an active member of this scheme for all purposes in connection with the added pension payments.
.
Amendment of the Judicial Pensions (Additional Voluntary Contributions) Regulations 2017
2 (1) The Judicial Pensions (Additional Voluntary Contributions) Regulations 2017 are amended as follows.
(2) In regulation 2 (interpretation)—
(a) the existing text is numbered as paragraph (1);
(b) in paragraph (1) (as mentioned in paragraph (a) above), for the definition of “active member” substitute—
“active member” has the meaning given in paragraph (2);
;
(c) after paragraph (1) (as mentioned in paragraph (a) above) insert—
(2) In these Regulations, “active member” means a person who—
(a) is in pensionable service under the 2015 Scheme or the 2022 Scheme;
(b) would have been in pensionable service under the 2015 Scheme in the period beginning with 1st April 2015 and ending with 31st March 2022 if—
(i) a legacy scheme election had not been made in respect of the person under section 40 of the Public Service Pensions and Judicial Offices Act 2022 (“PSPJOA 2022”); or
(ii) an immediate detriment remedy had not been obtained in relation to the person’s remediable service in a judicial office; or
(c) is a relevant fee-paid judge with relevant service.
(3) A person who satisfies—
(a) paragraph (2)(b) is an “active member” for the period of their remediable service;
(b) paragraph (2)(c) is an “active member” for the period of their relevant service.
(4) For the purpose of paragraph (2)(b), an “immediate detriment remedy” has been obtained in relation to a person’s remediable service if either of the conditions in section 68(2) or (3) of PSPJOA 2022 is met.
(5) In paragraph (2)—
“a legacy scheme election” has the meaning given in section 40 of PSPJOA 2022;
“relevant fee-paid judge” has the meaning given in section 103 of PSPJOA 2022;
“relevant service” has the meaning given in regulation 29(2) of the Judicial Pensions (Remediable Service etc.) Regulations 2023;
“remediable service” has the meaning given in section 39 of PSPJOA 2022.
.
Amendment of the Judicial Pensions (Fee-Paid Judges) Regulations 2017
3 (1) The FPJR 2017 are amended as follows.
(2) In regulation 2(1) (interpretation)—
(a) after the opening words insert—
“PSPJOA 2022” means the Public Service Pensions and Judicial Offices Act 2022;
;
(b) after the definition of “the 1995 Regulations” insert—
“the 2023 Regulations” means the Judicial Pensions (Remediable Service etc.) Regulations 2023;
;
(c) after the definition of “the post-1995 provisions” insert—
“a 2015 scheme election” has the meaning given in section 44 of PSPJOA 2022;
;
(d) after the definition of “registered pension scheme” insert—
“remediable service” has the meaning given in section 39 of PSPJOA 2022;
.
(3) In the closing words of regulation 31(2) (annual rate of pension under regulation 30), for “amount of the pension credit” substitute “sum of the amount of the pension credit and the amount of any remediable pension credit or remediable pension reduction under Part 5 of the 2023 Regulations”.
(4) After regulation 31(2) insert—
(2A) In paragraph (2)—
(a) “remediable pension credit”, in the circumstances mentioned in—
(i) regulation 48 of the 2023 Regulations, has the meaning given in regulation 49(5) of those Regulations;
(ii) regulation 51 of the 2023 Regulations, has the meaning given in regulation 52(3) of those Regulations;
(iii) regulation 55 of the 2023 Regulations, has the meaning given in regulation 56(12) of those Regulations;
(b) “remediable pension reduction” has the meaning given in regulation 56(12) of the 2023 Regulations.
.
(5) In regulation 64 (payment of contribution)—
(a) the existing text is numbered as paragraph (1);
(b) after that paragraph (1) insert—
(2) A contribution payable under section 52(4) of PSPJOA 2022 is to be paid in accordance with regulation 66 of the 2023 Regulations.
.
(6) After regulation 104 (membership) insert—
Deemed FPJAYS membership where a 2015 scheme election is made
104A. (1) This regulation applies where—
(a) a person (“P”) has remediable service in an eligible fee-paid judicial office;
(b) P has, during the period of remediable service, paid contributions to purchase added years under this Part; and
(c) a 2015 scheme election is made in respect of P.
(2) P is deemed to have been an active FPJAYS member in respect of the contributions.
.
(7) After regulation 117 (membership) insert—
Deemed JASAPS membership where a 2015 scheme election is made
117A. (1) This regulation applies where—
(a) a person (“P”) has remediable service in an eligible fee-paid judicial office;
(b) P has, during the period of remediable service, paid contributions to purchase added surviving adult’s pension under this Part; and
(c) a 2015 scheme election is made in respect of P.
(2) P is deemed to have been an active JASAPS member in respect of the contributions.
.
Amendment of the Judicial Pensions Regulations 2022
4 In Schedule 1 to the Judicial Pensions Regulations 2022, for paragraph 14(1) substitute—
(1) This paragraph applies to a transition member with continuity of service (T) who—
(a) is a member of the 2015 scheme by virtue of T’s pensionable service under that scheme before the transition date; or
(b) is deemed to have been an active member of the 2015 scheme by virtue of regulations 38A(2) or 38B(2) of, or paragraphs 23A(2) or 23B(2) of Schedule 1 to, the 2015 Regulations.
.
PART 2 Amendments for other purposes
Amendment of the Judicial Pensions (Contributions) Regulations 1998
5 (1) In regulation 6(1) of the Judicial Pensions (Contributions) Regulations 1998, for “office holder’s pension-capped” substitute “first £150,000 of the office holder’s”.
(2) The amendment made by sub-paragraph (1) has effect on and after 1st April 2016.
Amendment of the Judicial Pensions (Fee-Paid Judges) Regulations 2017
6 (1) In Table 3 in Schedule 3 to FPJR 2017, in the entry in the fourth column of the last row (the first column of which contains the entry “150,001 and above”), for “1.80” substitute “0.00”.
(2) The amendment made by sub-paragraph (1) has effect on and after 1st April 2016.
Amendment of the Judicial Pensions (Fee-Paid Judges) (Amendment) Regulations 2021
7 (1) In regulation 10(1) of the Judicial Pensions (Fee-Paid Judges) (Amendment) Regulations 2021, for sub-paragraph (a) substitute—
(a) by way of a lump sum—
(i) at any time during the period beginning on 1st April 2021 and ending at the end of 31st March 2025, or
(ii) at such later time as the administrators consider reasonable in all the circumstances;
.
(2) The amendment made by sub-paragraph (1) has effect on and after 1st April 2021.
Amendment of the Judicial Pensions Regulations 2022
8 (1) The Judicial Pensions Regulations 2022 are amended as follows with effect from 1st April 2022.
(2) In regulation 21 (calculation of “retirement index adjustment”)—
(a) for paragraph (1) substitute—
(1) The retirement index adjustment for an amount of accrued pension is—
where—
“amount of accrued pension” means an amount of any description of accrued pension;
“retirement index percentage” means the retirement index percentage calculated under paragraph (2).
;
(b) in paragraph (2), in the definition of “A”, for “index adjustment” substitute “in-service revaluation index”;
(c) after paragraph (2) insert—
(3) In paragraph (2), “in-service revaluation index”, in relation to a pension scheme, means the percentage increase or decrease by which the pensionable earnings of a person, or a proportion of those earnings accrued as a pension, are revalued whilst the person is in pensionable service in that pension scheme.
.
(3) In regulation 24(2)(a) (calculation of amount of accrued standard earned pension), omit “retirement”.
(4) In regulation 39(2) (amount of full retirement pension)—
(a) omit the “and” immediately after sub-paragraph (a);
(b) at the end of sub-paragraph (b) insert—
; and
(c) the retirement index adjustment for the accrued amount
.