Public Service Pensions and Judicial Offices Act 2022
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Change 1
63 Scheme rules that prohibit unauthorised payments
(1) Subsection (2) applies where— (a) a payment from a judicial scheme is permitted or required to be made under or by virtue of this Chapter, (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 specified for the purposes of this section in Treasury directions. (3) Subsection (4) applies where— (a) in the course of taking the step mentioned in section 41(3)(a) or (6)(a) (requirement to transfer assets held in 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 subsection (3)(c). (5) In this section “unauthorised payment” means a payment that is an unauthorised payment for the purposes of Part 4 of FA 2004 (see section 160(5) of that Act).
63 Scheme rules that prohibit unauthorised payments
(1) Subsection (2) applies where— (a) a payment from a judicial scheme is permitted or required to be made under or by virtue of this Chapter, (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 specified for the purposes of this section in Treasury directions. (3) Subsection (4) applies where— (a) in the course of taking the step mentioned in section 41(3)(a) or (6)(a) (requirement to transfer assets held in 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 subsection (3)(c). (5) In this section “unauthorised payment” means a payment that is an unauthorised payment for the purposes of Part 4 of FA 2004 (see section 160(5) of that Act).
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