Public Service Pensions and Judicial Offices Act 2022
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Change 1
50 Effect of elections on pension contributions previously paid or payable
(1) Subsection (2) applies where a member (“M”) of a judicial 2015 scheme has paid any pension contributions (“the paid contributions”) under the scheme which— (a) are calculated by reference to M’s remediable service in a salaried judicial office, and (b) as a result of a legacy scheme election made in respect of M, M was not required to pay to the scheme. (2) The paid contributions are to be treated for all purposes— (a) as not having been paid by M to the judicial 2015 scheme, but (b) as having been paid by M instead to the relevant judicial legacy salaried scheme. (3) Subsection (4) applies where a member (“M”) of a judicial 2015 scheme has paid any pension contributions (“the paid contributions”) under the scheme which— (a) are calculated by reference to M’s remediable service in a fee-paid judicial office, and (b) as a result of a legacy scheme election made in respect of M, M was not required to pay to the scheme. (4) The paid contributions are to be treated for all purposes— (a) as not having been paid by M to the judicial 2015 scheme, but (b) as having been paid by M instead to the judicial legacy fee-paid scheme. (5) Subsection (6) applies where a member (“M”) of a judicial legacy scheme has paid any pension contributions (“the paid contributions”) under the scheme which— (a) are calculated by reference to M’s remediable service in a judicial office, and (b) as a result of a 2015 scheme election made in respect of M, M was not required to pay to the scheme. (6) The paid contributions are to be treated for all purposes— (a) as not having been paid by M to the judicial legacy scheme, but (b) as having been paid by M instead to the relevant 2015 scheme. (7) In subsection (6) “the relevant 2015 scheme” means— (a) in relation to service in a judicial office within section 71(1)(a) or (b), the Judicial Pensions Regulations 2015 (S.I. 2015/182); (b) otherwise, the Judicial Pensions Regulations (Northern Ireland) 2015 (S.R. (N.I.) 2015 No. 76). (8) Subsection (9) applies where, as a result of a legacy scheme election or 2015 scheme election (and after taking into account the effect of subsections (2), (4) and (6))— (a) a judicial scheme owes a person an amount in respect of pension contributions which are calculated by reference to a member’s remediable service in a judicial office, or (b) a person owes a judicial scheme an amount in respect of such contributions. (9) The liability is to be discharged only in accordance with section 52 (corrections for pension contributions).
50 Effect of elections on pension contributions previously paid or payable
(1) Subsection (2) applies where a member (“M”) of a judicial 2015 scheme has paid any pension contributions (“the paid contributions”) under the scheme which— (a) are calculated by reference to M’s remediable service in a salaried judicial office, and (b) as a result of a legacy scheme election made in respect of M, M was not required to pay to the scheme. (2) The paid contributions are to be treated for all purposes— (a) as not having been paid by M to the judicial 2015 scheme, but (b) as having been paid by M instead to the relevant judicial legacy salaried scheme. (3) Subsection (4) applies where a member (“M”) of a judicial 2015 scheme has paid any pension contributions (“the paid contributions”) under the scheme which— (a) are calculated by reference to M’s remediable service in a fee-paid judicial office, and (b) as a result of a legacy scheme election made in respect of M, M was not required to pay to the scheme. (4) The paid contributions are to be treated for all purposes— (a) as not having been paid by M to the judicial 2015 scheme, but (b) as having been paid by M instead to the judicial legacy fee-paid scheme. (5) Subsection (6) applies where a member (“M”) of a judicial legacy scheme has paid any pension contributions (“the paid contributions”) under the scheme which— (a) are calculated by reference to M’s remediable service in a judicial office, and (b) as a result of a 2015 scheme election made in respect of M, M was not required to pay to the scheme. (6) The paid contributions are to be treated for all purposes— (a) as not having been paid by M to the judicial legacy scheme, but (b) as having been paid by M instead to the relevant 2015 scheme. (7) In subsection (6) “the relevant 2015 scheme” means— (a) in relation to service in a judicial office within section 71(1)(a) or (b), the Judicial Pensions Regulations 2015 (S.I. 2015/182); (b) otherwise, the Judicial Pensions Regulations (Northern Ireland) 2015 (S.R. (N.I.) 2015 No. 76). (8) Subsection (9) applies where, as a result of a legacy scheme election or 2015 scheme election (and after taking into account the effect of subsections (2), (4) and (6))— (a) a judicial scheme owes a person an amount in respect of pension contributions which are calculated by reference to a member’s remediable service in a judicial office, or (b) a person owes a judicial scheme an amount in respect of such contributions. (9) The liability is to be discharged only in accordance with section 52 (corrections for pension contributions).
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