Public Service Pensions and Judicial Offices Act 2022
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Change 1
53 Effective pension age payments
(1) Subsections (2) and (3) apply where— (a) a person (“P”) has remediable service in a judicial office, (b) P has, during the period of remediable service, paid any effective pension age payments to a judicial 2015 scheme, and (c) a legacy scheme election is made in respect of P. (2) The rights that would otherwise have been secured by the effective pension age payments are extinguished. (3) The scheme manager of the judicial 2015 scheme must pay to the appropriate person an amount by way of compensation equal to— (a) the aggregate of the effective pension age payments paid by P, less (b) an amount 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. (4) In subsection (3) “the appropriate person” means— (a) P, or (b) if P is deceased, P’s personal representatives. (5) In this section “effective pension age payments” means payments under— (a) Part 3 of Schedule 1 to the Judicial Pensions Regulations 2015 (S.I. 2015/182), or (b) Part 3 of Schedule 1 to the Judicial Pensions Regulations (Northern Ireland) 2015 (S.R. (N.I.) 2015 No. 76).
53 Effective pension age payments
(1) Subsections (2) and (3) apply where— (a) a person (“P”) has remediable service in a judicial office, (b) P has, during the period of remediable service, paid any effective pension age payments to a judicial 2015 scheme, and (c) a legacy scheme election is made in respect of P. (2) The rights that would otherwise have been secured by the effective pension age payments are extinguished. (3) The scheme manager of the judicial 2015 scheme must pay to the appropriate person an amount by way of compensation equal to— (a) the aggregate of the effective pension age payments paid by P, less (b) an amount 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. (4) In subsection (3) “the appropriate person” means— (a) P, or (b) if P is deceased, P’s personal representatives. (5) In this section “effective pension age payments” means payments under— (a) Part 3 of Schedule 1 to the Judicial Pensions Regulations 2015 (S.I. 2015/182), or (b) Part 3 of Schedule 1 to the Judicial Pensions Regulations (Northern Ireland) 2015 (S.R. (N.I.) 2015 No. 76).
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