Statutory Instruments

2023 No. 766

Public Service Pensions

The Judicial Pensions (Remediable Service etc.) Regulations 2023

Made

4th July 2023

Coming into force in accordance with regulation 1(b)

The Lord Chancellor makes these Regulations in exercise of the powers conferred by section 18A of the Judicial Pensions and Retirement Act 1993( 1 ), sections 1(1) and (2)(b), 2(1) (as read with paragraph 2(1) of Schedule 2) and 3(1), (2)(a) (as read with paragraphs 2, 9, 12 and 13 of Schedule 3) and (c), (3) and (4A) of the Public Service Pensions Act 2013( 2 ) (“ the 2013 Act ”) and sections 55(1) and (2), 56(1) to (3), 57(1), (4) and (5), 58(1) to (4), 61(1) and (2), 67(2) and (3), 74(2) and 103(1) and (2) of the Public Service Pensions and Judicial Offices Act 2022( 3 ) (“the PSPJOA 2022”).

In accordance with section 21 of, and paragraph 2(2) of Schedule 2 to, the 2013 Act, the Lord Chancellor has consulted the Secretary of State and such persons, and the representatives of such persons, as appear to the Lord Chancellor likely to be affected by these Regulations.

In accordance with section 3(5) of the 2013 Act, the Lord Chancellor has obtained the consent of the Treasury before making these Regulations.

The Lord Chancellor has had regard to the matters referred to in section 5(3) of the 2013 Act.

These Regulations are made in accordance with Treasury directions made under section 62 of PSPJOA 2022.

A draft of this instrument has been laid before Parliament and approved by a resolution of each House of Parliament in accordance with section 29(2A)( 4 ) of the Judicial Pensions and Retirement Act 1993 and section 24(1)(c) of the 2013 Act.

PART 1 Preliminary

Citation, commencement and extent _I1

1. These Regulations—

(a) may be cited as the Judicial Pensions (Remediable Service etc.) Regulations 2023;

(b) come into force on the day after the day on which they are made;

Interpretation _I2

2. —(1) In these Regulations—

“ PSPJOA 2022 ” means the Public Service Pensions and Judicial Offices Act 2022 ;

“ the 2015 Regulations ” means the Judicial Pensions Regulations 2015 ( 5 );

“ the 2015 scheme ” means the scheme established by the 2015 Regulations;

“ FPJR 2017 ” means the Judicial Pensions (Fee-Paid Judges) Regulations 2017 ( 6 );

“ the PSP Directions 2022 ” means the Public Service Pensions (Exercise of Powers, Compensation and Information) Directions 2022( 7 );

“ appropriate Minister ” has the meaning given in regulation 2 (interpretation) of the 2015 Regulations;

“ appropriate person ” means—

(a)

for the purposes of Part 4, R or, if R is deceased, R’s personal representatives;

(b)

for all other purposes, P or, if P is deceased, P’s personal representatives;

“ Judicial Pension Board ” means the Judicial Pension Board established by regulation 6(1) of the 2015 Regulations;

[^F1 “ purported added pension payment ” has the meaning given in paragraph 1 of Schedule 1 to the 2015 Regulations;

“ purported effective pension age payment ” means a payment—

(a)

which was made by either—

(i)

a person “P” who has remediable service in a judicial office, or

(ii)

a relevant fee-paid judge who has relevant service in a judicial office,

(b)

which was intended to be an effective pension age payment under Part 3 of Schedule 1 to the 2015 Regulations, and

(c)

which was not in fact an effective pension age payment under Part 3 of Schedule 1 to the 2015 Regulations due to—

(i)

a determination by a court or tribunal that, as a result of a non-discrimination rule, any person has rights under a judicial legacy scheme in respect of P’s remediable service,

(ii)

an agreement between the scheme manager of a judicial legacy scheme and any person that, as a result of a non-discrimination rule, the person has any rights under the scheme in respect of P’s remediable service, or

(iii)

the payment being made in relation to a relevant fee-paid judge;

“ purported special payment ” means a payment—

(a)

which was made by either—

(i)

a person “P” who has remediable service in a judicial office, or

(ii)

a relevant fee-paid judge who has relevant service in a judicial office,

(b)

which was intended to be a special payment under regulation 74(3)(a) or (c) of the 2015 Regulations, and

(c)

which was not in fact a special payment under regulation 74(3)(a) or (c) due to—

(i)

a determination by a court or tribunal that, as a result of a non-discrimination rule, any person has rights under a judicial legacy scheme in respect of P’s remediable service,

(ii)

(iii)

the payment being made in relation to a relevant fee-paid judge; ^F1]

“ relevant service ” has the meaning given in regulation 29(2);

“ scheme actuary ” has the meaning given in regulation 2 (interpretation) of the 2015 Regulations;

“ scheme manager ” has the meaning given in regulation 4 of the 2015 Regulations;

“ transfer value payment ” has the meaning given in regulation 2 of the 2015 Regulations.

(2) Except as provided for in these Regulations, expressions used in these Regulations have the same meaning as in Chapter 2 of Part 1 of PSPJOA 2022.

(3) A reference in these Regulations to a provision of the PSP Directions 2022 is a reference to that provision as amended from time to time.

Scheme manager _I3

3. —(1) Before exercising any discretion under these Regulations, the scheme manager must obtain a recommendation from the Judicial Pension Board.

(2) If the scheme manager exercises any discretion under these Regulations contrary to a recommendation made by the Judicial Pension Board, the scheme manager must provide written reasons for doing so to the Judicial Pension Board and to any member to whom the discretion relates.

(3) The scheme manager and the Judicial Pension Board may agree that paragraphs (1) and (2) do not apply to specific discretions or in specific circumstances.

Delegation _I4

4. —(1) The scheme manager may delegate any functions under these Regulations, including this power.

(2) The Judicial Pension Board may delegate any functions under these Regulations.

Right of appeal _I5

5. The scheme manager must, in consultation with the Judicial Pension Board, establish a procedure for the consideration of appeals against decisions taken under these Regulations.

PART 2 Provision about special cases where a member has remediable service

CHAPTER 1 Application of Part

Application of Part _I6

6. This Part applies where—

(a) a person (“ P ”) has remediable service( 8 ) in a judicial office( 9 ), and

(b) an immediate detriment remedy( 10 ) has not been obtained in relation to that service.

CHAPTER 2 Member options

Compensation for special payments to buy out early payment reduction _I7

7. —(1) This regulation applies where—

(a) P has, during the period of remediable service, made any special payments under regulation 74(3)(a) or (c) of the 2015 Regulations, and

(b) a legacy scheme election( 11 ) is made in respect of P.

(2) The rights that would otherwise have been secured by the special payments are extinguished.

(3) The scheme manager must pay to the appropriate person an amount by way of compensation equal to—

(a) the aggregate of the special payments made by P, less

(b) an amount determined by the scheme manager in respect of the value of the tax relief under section 188 of FA 2004( 12 ) (member contributions) to which P was entitled in respect of those payments.

(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 those amounts.

(5) The following provisions of the PSP Directions 2022 apply in relation to a determination under paragraph (3)(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).

Compensation for payments for added pension _I8

8. —(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

(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

Transfers out of the 2015 scheme _I9

9. —(1) This regulation applies where a transfer value payment has been made during the period of remediable service under regulation 133 of the 2015 Regulations in respect of P’s accrued rights under the 2015 scheme (disregarding any provision of Chapter 2 of Part 1 of PSPJOA 2022).

(2) Nothing in sections 40 to 66 of PSPJOA 2022 applies in relation to P’s remediable service.

(3) The scheme manager must provide the appropriate person with a statement of the cash equivalent to which P would have been entitled, had—

(a) sections 40 to 66 of PSPJOA 2022 applied in respect of P’s accrued rights on the guarantee date in relation to the period of remediable service, and

(b) a legacy scheme election been made in respect of P.

(4) 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 P would have been entitled under paragraph (3) in respect of that sum,

the scheme manager must pay to the appropriate person an amount equal to the value of the difference.

(5) The scheme manager is discharged from any further obligation to provide benefits in relation to the cash equivalent if—

(a) the scheme manager makes any payment required to be made by paragraph (4), or

(b) the amount mentioned in paragraph (4)(a) is greater than the amount mentioned in paragraph (4)(b).

(6) In this regulation, the “guarantee date” is the date specified in the statement of entitlement that was provided to P under regulation 135(1) of the 2015 Regulations in respect of the transfer value payment.

CHAPTER 3 Partial retirement

Partial retirement notice _I10

10. —(1) Paragraph (2) applies where—

(a) P exercised a partial retirement option under regulation 60(2) of the 2015 Regulations in respect of any fee-paid judicial office( 14 ),

(b) a legacy scheme election is made in respect of P, and

(2) A notice in respect of P that complies with the requirement in regulation 27(3)(a) of FPJR 2017 is treated as having been given in accordance with sub-paragraph (3)(b) of that regulation if it is received by the appropriate Minister before the end of the election period.

(3) A notice under paragraph (2) has effect on the date agreed by the member and the scheme manager under regulation 61(1)(b) of the 2015 Regulations in relation to the exercise of the partial retirement option referred to in paragraph (1)(a).

(4) Paragraph (5) applies where—

(a) P gave notice to take partial retirement under regulation 27(2) of FPJR 2017,

(b) a 2015 scheme election is made, or is treated as having been made, in respect of P, and

(5) A partial retirement option in respect of P is treated as having been exercised in accordance with regulation 61(1)(b) of the 2015 Regulations if a partial retirement option notice that complies with the requirements of regulation 61(1)(a) and (2) of those Regulations is received by the scheme manager before the end of the election period.

(6) An option under paragraph (5) has effect on the day the notice mentioned in paragraph (4)(a) was received by the appropriate Minister.

Corrections for pension benefits and lump sum benefits on partial retirement _I11

11. Where paragraph (2) or (5) of regulation 10 applies, section 51 of PSPJOA 2022 applies in relation to P as if for subsection (1) there were substituted—

“ (1) This section applies in relation to a member (“ M ”) of a judicial scheme ( 15 ) who—

(a) at the end of the election period has remediable service in a judicial office that is pensionable service under the scheme, and

(b) during the period of remediable service has—

(i) exercised a partial retirement option under regulation 60(2) of the 2015 Regulations, or

(ii) given notice to take partial retirement under regulation 27(2) of FPJR 2017. ” .

CHAPTER 4 Annual allowance tax charges

Payment of annual allowance tax charges and provision of information _I12

12. Where P is unable to give an effective notice to the scheme administrator under section 237B(3)( 16 ) of FA 2004 in relation to an in-scope tax year (within the meaning of direction 24(7) of the PSP Directions 2022) because the time limit in section 237BA( 17 ) has passed, direction 24(2) to (6) of the PSP Directions 2022 applies in relation to P.

PART 3 Provision where an immediate detriment remedy has been obtained

CHAPTER 1 Application and Interpretation

Application of Part _I13

13. —(1) This Part applies where—

(a) a person (“ P ”) has remediable service in a judicial office, and

(b) an immediate detriment remedy has been obtained in relation to that service.

(2) This Part does not apply in relation to any payment or transfer of assets and liabilities that would otherwise be payable or required to be made under this Part to the extent that a corresponding payment or a corresponding transfer of assets and liabilities has been made.

(3) In this regulation—

(a) a “corresponding payment” is a payment that has been made in accordance with—

(i) a determination described in section 68(2) of PSPJOA 2022, or

(ii) an agreement described in section 68(3) of PSPJOA 2022,

that relates to the same period of remediable service as a payment that is payable or required to be made under this Part;

(b) a “corresponding transfer of assets and liabilities” is a transfer of assets and liabilities that has been made in accordance with a determination described in section 68(2) of PSPJOA 2022 that relates to the same period of remediable service as a transfer of assets and liabilities that is required to be made under this Part.

(4) Regulations 17 to 28 do not apply in relation to P where P is a person described in—

(a) regulation 16(1) and the steps mentioned in regulation 16(2) have not been taken in relation to P;

(b) regulation 16(3) and the steps mentioned in regulation 16(4) have not been taken in relation to P.

Interpretation of Part _I14

14. —(1) In this Part—

“ adult survivor ” means a surviving spouse or surviving civil partner who is entitled under the relevant judicial legacy scheme to a pension determined (to any extent) by reference to P’s remediable service;

“ relevant judicial legacy scheme ” means—

(a)

in the case of—

(i)

a determination described in section 68(2) of PSPJOA 2022, or

(ii)

an agreement described in section 68(3) of PSPJOA 2022,

that P has rights under a judicial legacy salaried scheme( 18 ), that scheme;

(b)

in the case of—

(i)

a determination described in section 68(2) of PSPJOA 2022, or

(ii)

an agreement described in section 68(3) of PSPJOA 2022,

that P has rights under the judicial legacy fee-paid scheme( 19 ), that scheme.

(2) Subject to paragraph (3), for the purposes of this Part, the “ notification period ”, in relation to a person who has obtained an immediate detriment remedy, is the period of three months beginning with the date on which the statement mentioned in regulation 15 is sent.

(3) The relevant authority( 20 ) may extend the period mentioned in paragraph (2) in relation to P if the relevant authority considers it just and equitable to do so.

CHAPTER 2 Information statements

Information statements _I15

15. —(1) The relevant authority must, as soon as reasonably practicable—

(a) prepare a statement in relation to P, and

(b) send it to the appropriate person.

(2) The statement must contain such information as the relevant authority considers relevant to P’s rights and liabilities under Chapter 2 of Part 1 of PSPJOA 2022 or these Regulations in respect of the immediate detriment remedy.

CHAPTER 3 Partnership pension account where an immediate detriment remedy has been obtained

Partnership pension account: requirement to transfer and surrender rights _I16

16. —(1) Paragraph (2) applies where—

(a) P has remediable service in a salaried judicial office( 21 ), and

(b) any of the remediable service is PPA opted-out service( 22 ).

(2) The relevant person must, before the end of the notification period, take the steps specified in section 41(3) of PSPJOA 2022 and, for the purpose of this paragraph, section 41(3) is to be read as if—

(a) references to the relevant judicial legacy salaried scheme were references to the scheme mentioned in sub-paragraph (a) of the definition of “relevant judicial legacy scheme” in regulation 14(1);

(b) the reference in section 41(3)(c) to the appropriate person were a reference to the relevant person.

(3) Paragraph (4) applies where—

(a) P has remediable service in a fee-paid judicial office, and

(b) any of the remediable service is PPA opted-out service.

(4) The relevant person must, before the end of the notification period, take the steps specified in section 41(6) of PSPJOA 2022 and, for the purpose of this paragraph, section 41(6) is to be read as if the reference in section 41(6)(c) to the appropriate person were a reference to the relevant person.

(5) For the purposes of this regulation, “ relevant person ” means P or, if P is deceased—

(a) the adult survivor, or

(b) if there is no adult survivor, P’s personal representatives.

CHAPTER 4 Benefits for children where an immediate detriment remedy has been obtained

Benefits for children _I17

17. —(1) This regulation applies where—

(a) P died before the immediate detriment remedy was obtained,

(b) the immediate detriment remedy was obtained by an adult survivor of P,

(d) the child would have received benefits in respect of P under the 2015 scheme if—

(i) an immediate detriment remedy had not been obtained in relation to P’s remediable service, and

(ii) a 2015 scheme election had been made in respect of P, and

(e) the benefits payable under the relevant judicial legacy scheme in respect of the child are, in the opinion of the scheme manager of the scheme, less valuable (looked at in the round) than those that would have been payable in respect of the child if—

(i) an immediate detriment remedy had not been obtained in relation to P’s remediable service, and

(ii) a 2015 scheme election had been made in respect of P.

(2) The benefits payable in respect of the child under the relevant judicial legacy scheme, so far as they are determined by reference to P’s remediable service, are such benefits as would have been payable in respect of the child, so far as they are determined by reference to P’s remediable service, if—

(a) an immediate detriment remedy had not been obtained in relation to P’s remediable service, and

(b) a 2015 scheme election had been made in respect of P.

(3) Paragraph (2) applies in relation to benefits that were payable in respect of the child before, as well as after, the immediate detriment remedy was obtained.

CHAPTER 5 Partial retirement where an immediate detriment remedy has been obtained

Partial retirement notice _I18

18. —(1) Paragraph (2) applies where—

(a) P [^F2 purported to exercise ^F2] a partial retirement option under regulation 60(2) of the 2015 Regulations in respect of any fee-paid judicial office, and

(b) the conditions set out in regulation 27(1) of FPJR 2017 are met in respect of P.

(3) A notice under paragraph (2) has effect on the date agreed by the member and the scheme manager under regulation 61(1)(b) of the 2015 Regulations in relation to the [^F3 purported ^F3] exercise of the partial retirement option referred to in paragraph (1)(a).

CHAPTER 6 Benefits and contributions previously paid or payable

Effect of immediate detriment remedy on benefits previously paid or payable _I19

19. —(1) Paragraph (2) applies in relation to any [^F4 payments purporting to be benefits that the 2015 scheme has at any time paid (“the purported benefits”) ^F4] to a person so far as—

(a) they are calculated by reference to P’s remediable service in a salaried judicial office, and

(b) they are [^F5 payments ^F5] that, as a result of any immediate detriment remedy that has been obtained in relation to that service, a person was not entitled to receive [^F6 as benefits ^F6] from the 2015 scheme.

(2)[^F7 The purported benefits ^F7] are to be treated for all purposes—

(a) as not having been paid to the person by the 2015 scheme, but

(b) as having been paid to the person instead by the scheme mentioned in sub-paragraph (a) of the definition of “relevant judicial legacy scheme” in regulation 14(1).

(3) Paragraph (4) applies in relation to any [^F8 payments purporting to be benefits that the 2015 scheme has at any time paid (“the purported benefits”) ^F8] to a person so far as—

(a) they are calculated by reference to P’s remediable service in a fee-paid judicial office, and

(b) they are [^F9 payments ^F9] that, as a result of any immediate detriment remedy that has been obtained in relation to that service, a person was not entitled to receive [^F10 as benefits ^F10] from the 2015 scheme.

(4)[^F11 The purported benefits ^F11] are to be treated for all purposes—

(a) as not having been paid to the person by the 2015 scheme, but

(b) as having been paid to the person instead by the judicial legacy fee-paid scheme.

(5) Where, as a result of any immediate detriment remedy that has been obtained (and after taking into account the effect of paragraphs (2) and (4))—

(a) a judicial legacy scheme( 23 ) owes a person an amount in respect of benefits which are calculated by reference to P’s remediable service, or

(b) a person owes a judicial legacy scheme an amount in respect of such benefit,

such amount must be paid in accordance with regulation 21.

Effect of immediate detriment remedy on pension contributions previously paid or payable _I20

20. —(1) Paragraph (2) applies where P has [^F12 made any payments purporting to be pension contributions under the 2015 scheme (“the purported contributions”) ^F12] which—

(a) are calculated by reference to P’s remediable service in a salaried judicial office, and

(b) as a result of any immediate detriment remedy that has been obtained in relation to that service, [^F13 were not payments that P was required to make under the 2015 scheme ^F13] .

(2)[^F14 The purported contributions ^F14] are to be treated for all purposes—

(a) as not having been paid by P to the 2015 scheme, but

(b) as having been paid by P instead to the scheme mentioned in sub-paragraph (a) of the definition of “relevant judicial legacy scheme” in regulation 14(1).

(3) Paragraph (4) applies where P has [^F15 made any payments purporting to be pension contributions under the 2015 scheme (“the purported contributions”) ^F15] which—

(a) are calculated by reference to P’s remediable service in a fee-paid judicial office, and

(b) as a result of any immediate detriment remedy that has been obtained in relation to that service, [^F16 were not payments that P was required to make under the 2015 scheme ^F16] .

(4)[^F17 The purported contributions ^F17] are to be treated for all purposes—

(a) as not having been paid by P to the 2015 scheme, but

(b) as having been paid by P instead to the judicial legacy fee-paid scheme.

(5) Where, as a result of any immediate detriment remedy that has been obtained (and after taking into account the effect of paragraphs (2) and (4))—

(a) a judicial legacy scheme owes a person an amount in respect of pension contributions which are calculated by reference to P’s remediable service, or

(b) a person owes a judicial legacy scheme an amount in respect of such contributions,

such amount must be paid only in accordance with regulation 22.

CHAPTER 7 Corrections for benefits and contributions where an immediate detriment remedy has been obtained

Pension benefits and lump sum benefits _I21

21. —(1) This regulation applies where—

(a) a notice in respect of an option to take partial retirement is treated as having been given in relation to P by virtue of regulation 18(2),

(b) P is a pensioner member in relation to the judicial office, or

(2) Where—

(a) the aggregate of the pension benefits that (after taking into account the effect, if any, of regulation 19(2) or (4)) have been paid under a judicial legacy scheme to any person (“ the beneficiary ”) in respect of P’s remediable service, exceeds

(b) the aggregate of the pension benefits to which (after taking into account the effect, if any, of any immediate detriment remedy that has been obtained in relation to P’s remediable service) the beneficiary was entitled under the scheme in respect of the service,

the beneficiary must pay the difference to the scheme.

(3) Where—

(a) the amount mentioned in sub-paragraph (2)(a), is less than

(b) the amount mentioned in sub-paragraph (2)(b),

the scheme manager must pay the difference to the beneficiary.

(4) Where—

(a) the aggregate of the lump sum benefits that (after taking into account the effect, if any, of regulation 19(2) or (4)) have been paid under a judicial legacy scheme to any person (“ the beneficiary ”) in respect of P’s remediable service, exceeds

(b) the aggregate of the lump sum benefits to which (after taking into account the effect, if any, of any immediate detriment remedy that has been obtained in relation to P’s remediable service) the beneficiary was entitled under the scheme in respect of the service,

the beneficiary must pay the difference to the scheme.

(5) Where—

(a) the amount mentioned in sub-paragraph (4)(a), is less than

(b) the amount mentioned in sub-paragraph (4)(b),

the scheme manager must pay the difference to the beneficiary.

Pension contributions _I22

22. —(1) This regulation applies in relation to P after taking into account the effect, if any, of any immediate detriment remedy that has been obtained in respect of P’s remediable service.

(2) Where—

(a) the paid contributions amount for an in-scope tax year in respect of P’s remediable service, exceeds

(b) the payable contributions amount for that tax year in respect of that service,

the scheme manager must (directly or indirectly) pay an amount in respect of the difference to the appropriate person.

(3) Where—

(a) the paid contributions amount for an out-of-scope tax year in respect of P’s remediable service, exceeds

(b) the payable contributions amount for that tax year in respect of that service,

no amount is to be paid by the scheme manager in respect of the difference to the appropriate person.

(4) Where—

(a) the paid contributions amount for an in-scope or out-of-scope tax year in respect of P’s remediable service, is less than

(b) the payable contributions amount for that tax year in respect of that service,

the appropriate person must pay pension contributions in respect of the difference to the scheme.

(5) A reference in this regulation to “the paid contributions amount” for a tax year in respect of P’s remediable service in a judicial office is a reference to the sum of—

(a) the aggregate of the pension contributions that (after taking into account the effect, if any, of regulation 20(2) and (4)) have been paid under the scheme by P in the tax year in respect of so much of the service as was not PPA opted-out service, and

(b) where any of the remediable service was PPA opted-out service—

(i) the aggregate of the pension contributions and any voluntary contributions that have been paid by P under the partnership pension account in the tax year in respect of the PPA opted-out service, or

(ii) if lower, the aggregate of the pension contributions that (after taking into account the effect, if any, of regulation 22(2) and (4)) were payable under the scheme by P for that tax year in respect of the PPA opted-out service.

(6) A reference in this regulation to “the payable contributions amount” for a tax year in respect of P’s remediable service means the aggregate of the pension contributions that (after taking into account the effect, if any, of regulation 22(2) and (4)) were payable under the scheme by P for that tax year in respect of the service.

(7) For the purposes of this regulation—

(a) a tax year is “ in-scope ” in relation to P if any necessary adjustment to the amount of income tax paid by P in respect of PAYE income for the tax year is capable of being enforced by HMRC under PAYE regulations;

(b) a tax year is “ out-of-scope ” in relation to P if it is not in-scope in relation to P.

(8) A reference in this regulation to pension contributions or voluntary contributions paid by a person under a partnership pension account is a reference to the amount of the contributions paid, net of any tax relief under section 188 of FA 2004 (relief for contributions) to which the person was entitled in respect of them.

CHAPTER 8 Compensation for voluntary payments where an immediate detriment remedy has been obtained

Compensation for [^F18 purported ^F18] special payments to buy out early payment reduction _I23

^F20 23. —(1) This regulation applies where P has, during the period of remediable service, made any [^F19 purported ^F19] special payments ....

(2)[^F21 For the avoidance of doubt, any rights ^F21] that would otherwise have been secured by the [^F19 purported ^F19] special payments [^F22 , had P been entitled to make them, ^F22] are extinguished.

(3) The scheme manager must pay to the appropriate person an amount by way of compensation equal to—

(a) the aggregate of the [^F19 purported ^F19] special payments made by P, 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 P [^F23 would have been ^F23] entitled in respect of those payments [^F24 had P been entitled to make them ^F24] .

(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 those amounts.

(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).

Compensation for payments for [^F25 purported ^F25] added pension _I24

24. —(1) This regulation applies where—

(a) ^F27 P has, during the period of remediable service, made any [^F26 purported ^F26] 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 the [^F26 purported ^F26] added pension payments—

(a) [^F28 for the avoidance of doubt, any rights ^F28] that would otherwise have been secured by the [^F26 purported ^F26] added pension payments [^F29 , had P been entitled to make them, ^F29] 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 [^F26 purported ^F26] added pension payments paid by P, 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 P [^F30 would have been ^F30] entitled in respect of those payments [^F31 had P been entitled to make them ^F31] .

(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 those amounts.

(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

Compensation for [^F32 purported ^F32] effective pension age payments _I25

^F34 25. —(1) This regulation applies where P has, during the period of remediable service, made any [^F33 purported ^F33] effective pension age payments ....

(2)[^F35 For the avoidance of doubt, any rights ^F35] that would otherwise have been secured by the [^F33 purported ^F33] effective pension age payments [^F36 , had P been entitled to make them, ^F36] are extinguished.

(3) The scheme manager must pay to the appropriate person an amount by way of compensation equal to—

(a) the aggregate of the [^F33 purported ^F33] effective pension age payments made by P, 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 P [^F37 would have been ^F37] entitled in respect of those payments [^F38 had P been entitled to make them ^F38] .

(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 those amounts.

(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).

CHAPTER 9 Transitional protection allowance where an immediate detriment remedy has been obtained

Transitional protection allowance _I26

26. —(1) This regulation applies where P’s employer( 24 ) has paid P a transitional protection allowance( 25 ).

(2) The appropriate person must pay to P’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 P that is attributable to the transitional protection allowance.

CHAPTER 10 Compensation for compensatable losses where an immediate detriment remedy has been obtained

Power to pay compensation in respect of compensatable losses _I27

27. —(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( 26 ), 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 an immediate detriment remedy being obtained by virtue of—

(i) a determination mentioned in section 68(2)(a) of PSPJOA 2022, or

(ii) an agreement mentioned in section 68(3)(a) of PSPJOA 2022;

(b) the reference in direction 26(4)(e) to section 52(3) of PSPJOA 2022 were a reference to regulation 22(3);

(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 22(4).

(5) The first condition is that the loss is attributable to, or is reasonably regarded as attributable to, a relevant breach of a non-discrimination rule( 27 ).

(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) For the purpose of this regulation, a breach of a non-discrimination rule is “relevant” if section 59(10) of PSPJOA 2022 applies to it.

(9) In this regulation, “loss”—

(a) has the meaning given in section 59(6) and (7) of PSPJOA 2022;

(b) does not include an amount that is payable under this Part.

CHAPTER 11 Unauthorised payments where an immediate detriment remedy has been obtained

Scheme rules that prohibit unauthorised payments _I28

28. —(1) This regulation 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( 28 ), and

(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 16 (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

(4) The payment may be made notwithstanding the rule mentioned in paragraph (3)(c).

PART 4 Provision in relation to certain fee-paid judges

CHAPTER 1 Application and Interpretation

Application of Part _I29

29. —(1) This Part applies where a relevant fee-paid judge( 29 ) (“ R ”) has relevant service in a judicial office.

(2) “Relevant service” is any continuous period of service that meets the following conditions.

(3) The first condition is that the service in question took place in the period beginning with 1st April 2015 and ending with 31st March 2022.

(4) The second condition is that the service—

(a) is pensionable service under a judicial legacy scheme, or

(b) would have been pensionable service under a judicial scheme but for the fact that the person, in accordance with the scheme, opted that it should not be (or failed to opt that it should be) pensionable service under the scheme.

(5) The second condition is met if all of the service in question falls within paragraph (4)(a) and (b) (even if it does not fall within only one of those paragraphs).

(6) The third condition is that there is no disqualifying gap in service( 30 ) falling within the period—

(a) beginning with the day after the most recent day in relation to which section 103(3)(c) PSPJOA 2022 applies in relation to R, and

(b) ending with the day before the first day of the relevant service.

(7) For the purposes of paragraph (4)(b), a person is treated as having opted in accordance with the scheme that service should not be pensionable service under a judicial scheme if the service would have been pensionable service under that scheme (or would have been if the person had opted that it should be) but for the fact that the person had a partnership pension account.

(8) This Part does not apply in relation to any payment or transfer of assets and liabilities that would otherwise be payable or required to be made under this Part where a corresponding payment or a corresponding transfer of assets and liabilities has been made.

(9) In paragraph (8)—

a “corresponding payment” is a payment that has been made in relation to R’s relevant service that corresponds to a payment that is payable or required to be made under this Part;

a “corresponding transfer of assets and liabilities” is a transfer of assets and liabilities that has been made in relation to R’s relevant service that corresponds to a transfer of assets and liabilities that is required to be made under this Part.

(10) Regulations 33 to 45 do not apply in relation to R where R is a person described in—

(a) regulation 32(1) and the steps mentioned in regulation 32(2) have not been taken in relation to R;

(b) regulation 32(3) and the steps mentioned in regulation 32(4) have not been taken in relation to R.

Interpretation of Part _I30

30. —(1) In this Part—

“ adult survivor ” means a surviving spouse or surviving civil partner who is entitled under a judicial legacy scheme to a pension determined (to any extent) by reference to R’s relevant service;

“ Part 4 judicial legacy salaried scheme ”, in relation to a member’s relevant service in a salaried judicial office, means the judicial legacy salaried scheme under which the member most recently accrued pensionable service in the office.

(2) For the purposes of this Part—

(a) R’s relevant service is “PPA opted-out relevant service” if and to the extent that R made contributions to a partnership pension account in respect of it;

(b) the “ notification period ”, in relation to R, is (subject to sub-paragraph (c)) the period of three months beginning with the date on which the statement mentioned in regulation 31 is sent;

(c) the relevant authority may extend the period mentioned in sub-paragraph (b) in relation to R if the relevant authority considers it just and equitable to do so.

CHAPTER 2 Information statements

Information statements _I31

31. —(1) The relevant authority must, as soon as reasonably practicable—

(a) prepare a statement in relation to R, and

(b) send it to the appropriate person.

(2) The statement must contain such information as the relevant authority considers relevant to R’s rights and liabilities under these Regulations.

CHAPTER 3 Partnership pension account where a person has relevant service

Partnership pension account: requirement to transfer and surrender rights _I32

32. —(1) Paragraph (2) applies where—

(a) R has relevant service in a salaried judicial office, and

(b) any of the relevant service is PPA opted-out relevant service.

(2) The relevant person must, before the end of the notification period, take the steps specified in section 41(3) of PSPJOA 2022 and for these purposes section 41(3) is to be read as if—

(a) references to the relevant judicial legacy salaried scheme were references to the Part 4 judicial legacy salaried scheme;

(b) the reference in section 41(3)(c) to the appropriate person were a reference to the relevant person.

(3) Paragraph (4) applies where—

(a) R has relevant service in a fee-paid judicial office, and

(b) any of the relevant service is PPA opted-out relevant service.

(4) The relevant person must, before the end of the notification period, take the steps specified in section 41(6) of PSPJOA 2022, and for these purposes the reference in section 41(6)(c) to the appropriate person is to be read as a reference to the relevant person.

(5) In this regulation, “ relevant person ” means “R” or, if R is deceased—

(a) the adult survivor, or

(b) if there is no adult survivor, R’s personal representatives.

CHAPTER 4 Benefits for children

Benefits for children _I33

33. —(1) This regulation applies where—

(a) R is deceased,

(b) R is survived by a child who—

(i) is not living in the same household as an adult survivor of R, and

(ii) is entitled to benefits in respect of R under a judicial legacy scheme, and

(c) the benefits payable under the judicial legacy scheme in respect of the child are, in the opinion of the scheme manager of the scheme, less valuable (looked at in the round) than those that would have been payable in respect of the child under the 2015 scheme.

(2) The benefits payable in respect of the child under the judicial legacy scheme, so far as they are determined by reference to R’s relevant service, are such benefits as would have been payable in respect of the child, so far as they are determined by reference to R’s relevant service, if R had been a member of the 2015 scheme.

CHAPTER 5 Partial retirement

Partial retirement notice _I34

34. —(1) Paragraph (2) applies where—

(a) R exercised a partial retirement option under regulation 60(2) of the 2015 Regulations in respect of any fee-paid judicial office, and

(b) the conditions set out in regulation 27(1) of FPJR 2017 are met in respect of R.

(2) A notice in respect of R that complies with the requirement in regulation 27(3)(a) of FPJR 2017 is treated as having been given in accordance with sub-paragraph (3)(b) of that regulation if it is received by the appropriate Minister before the end of the notification period.

CHAPTER 6 Benefits and contributions previously paid or payable

Benefits previously paid or payable _I35

35. —(1) Paragraph (2) applies in relation to any [^F39 payments purporting to be benefits that the 2015 scheme has at any time paid (“the purported benefits”) ^F39] to a person so far as—

(a) they are calculated by reference to R’s relevant service in a salaried judicial office, and

(b) they are [^F40 payments ^F40] that a person was not entitled to receive [^F41 as benefits ^F41] from the 2015 scheme.

(2)[^F42 The purported benefits ^F42] are to be treated for all purposes—

(a) as not having been paid to the person by the 2015 scheme, but

(b) as having been paid to the person instead by the Part 4 judicial legacy salaried scheme.

(3) Paragraph (4) applies in relation to any [^F43 payments purporting to be benefits that the 2015 scheme has at any time paid (“the purported benefits”) ^F43] to a person so far as—

(a) they are calculated by reference to R’s relevant service in a fee-paid judicial office, and

(b) they are [^F44 payments ^F44] that a person was not entitled to receive [^F45 as benefits ^F45] from the 2015 scheme.

(4)[^F46 The purported benefits ^F46] are to be treated for all purposes—

(a) as not having been paid to the person by the 2015 scheme, but

(b) as having been paid to the person instead by the judicial legacy fee-paid scheme.

(5) Where, after taking into account the effect of paragraphs (2) and (4)—

(a) a judicial legacy scheme owes a person an amount in respect of benefits which are calculated by reference to R’s relevant service in a judicial office, or

(b) a person owes a judicial legacy scheme an amount in respect of such benefits,

such amount must be paid in accordance with regulation 37.

Pension contributions previously paid or payable _I36

36. —(1) Paragraph (2) applies where R has [^F47 made any payments purporting to be pension contributions under the 2015 scheme (“the purported contributions”) ^F47] which—

(a) are calculated by reference to R’s relevant service in a salaried judicial office, and

(b) [^F48 were payments which, ^F48] had R been recognised as a full protection member( 31 ) of a judicial legacy scheme in relation to that service, R would not have been required to pay to the 2015 scheme.

(2)[^F49 The purported contributions ^F49] are to be treated for all purposes—

(a) as not having been paid by R to the 2015 scheme, but

(b) as having been paid by R instead to the Part 4 judicial legacy salaried scheme.

(3) Paragraph (4) applies where R has [^F50 made any payments purporting to be pension contributions under the 2015 scheme (“the purported contributions”) ^F50] which—

(a) are calculated by reference to R’s relevant service in a fee-paid judicial office, and

(b) [^F51 were payments which, ^F51] had R been recognised as a full protection member of a judicial legacy scheme in relation to that service, R would not have been required to pay to the 2015 scheme.

(4)[^F52 The purported contributions ^F52] are to be treated for all purposes—

(a) as not having been paid by R to the 2015 scheme, but

(b) as having been paid by R instead to the judicial legacy fee-paid scheme.

(5) Where, after taking into account the effect of paragraphs (2) and (4)—

(a) a judicial legacy scheme owes a person an amount in respect of pension contributions which are calculated by reference to R’s relevant service, or

(b) a person owes a judicial legacy scheme an amount in respect of such contributions,

such amount must be paid in accordance with regulation 38.

CHAPTER 7 Corrections for pension benefits and contributions

Pension benefits and lump sum benefits _I37

37. —(1) This regulation applies where—

(a) a notice in respect of an option to take partial retirement is treated as having been given in relation to R by virtue of regulation 34(2),

(b) R is a pensioner member in relation to a judicial office, or

(2) Where—

(a) the aggregate of the pension benefits that (after taking into account the effect, if any, of regulation 35(2) or (4)) have been paid under a judicial legacy scheme to any person (“ the beneficiary ”) in respect of R’s relevant service in a judicial office, exceeds

(b) the aggregate of the pension benefits to which the beneficiary was entitled under the scheme in respect of the service,

the beneficiary must pay the difference to the scheme.

(3) Where—

(a) the amount mentioned in sub-paragraph (2)(a), is less than

(b) the amount mentioned in sub-paragraph (2)(b),

the scheme manager must pay the difference to the beneficiary.

(4) Where—

(a) the aggregate of the lump sum benefits that (after taking into account the effect, if any, of regulation 35(2) or (4)) have been paid under a judicial legacy scheme to any person (“ the beneficiary ”) in respect of R’s relevant service in a judicial office, exceeds

(b) the aggregate of the lump sum benefits to which the beneficiary was entitled under the scheme in respect of the service,

the beneficiary must pay the difference to the scheme.

(5) Where—

(a) the amount mentioned in sub-paragraph (4)(a), is less than

(b) the amount mentioned in sub-paragraph (4)(b),

the scheme manager must pay the difference to the beneficiary.

Pension contributions _I38

38. —(1) Where—

(a) the paid contributions amount for an in-scope tax year in respect of R’s relevant service in a judicial office, exceeds

(b) the payable contributions amount for that tax year in respect of that service,

the scheme manager must (directly or indirectly) pay an amount in respect of the difference to the appropriate person.

(2) Where—

(a) the paid contributions amount for an out-of-scope tax year in respect of R’s relevant service in a judicial office, exceeds

(b) the payable contributions amount for that tax year in respect of that service,

no amount is to be paid by the scheme manager in respect of the difference to the appropriate person.

(3) Where—

(a) the paid contributions amount for an in-scope or out-of-scope tax year in respect of R’s relevant service in a judicial office, is less than

(b) the payable contributions amount for that tax year in respect of that service,

the appropriate person must pay pension contributions to the scheme in respect of the difference.

(4) A reference in this regulation to “the paid contributions amount” for a tax year in respect of R’s relevant service in a judicial office is a reference to the sum of—

(a) the aggregate of the pension contributions that (after taking into account the effect, if any, of regulation 36(2) and (4)), have been paid under the scheme by R in the tax year in respect of so much of the service as was not PPA opted-out service, and

(b) where any of the relevant service was PPA opted-out service—

(i) the aggregate of the pension contributions and any voluntary contributions that (after taking into account the effect, if any, of regulation 36(2) and (4)) have been paid by R under the partnership pension account in the tax year in respect of the PPA opted-out service, or

(ii) if lower, the aggregate of the pension contributions that were payable under the scheme by R for that tax year in respect of the PPA opted-out service.

(5) A reference in this regulation to “the payable contributions amount” for a tax year in respect of R’s relevant service in a judicial office means the aggregate of the pension contributions that were payable under the relevant judicial legacy scheme by R for that tax year in respect of the service.

(6) For the purposes of this regulation—

(a) a tax year is “ in-scope ” in relation to R if any necessary adjustment to the amount of income tax paid by R in respect of PAYE income for the tax year is capable of being enforced by HMRC under PAYE regulations;

(b) a tax year is “ out-of-scope ” in relation to R if it is not in-scope in relation to R.

(7) A reference in this regulation to pension contributions or voluntary contributions paid by a person under a partnership pension account is a reference to the amount of the contributions paid, net of any tax relief under section 188 of FA 2004 (relief for contributions) to which the person was entitled in respect of them.

CHAPTER 8 Compensation for voluntary payments

Compensation for [^F53 purported ^F53] special payments to buy out early payment reduction _I39

^F55 39. —(1) This regulation applies where R has, during the period of relevant service, made any [^F54 purported ^F54] special payments ....

(2)[^F56 For the avoidance of doubt, any rights ^F56] that would otherwise have been secured by the [^F54 purported ^F54] special payments [^F57 , had R been entitled to make them, ^F57] are extinguished.

(3) The scheme manager must pay to the appropriate person an amount by way of compensation equal to—

(a) the aggregate of the [^F54 purported ^F54] special 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 P [^F58 would have been ^F58] entitled in respect of those payments [^F59 had R been entitled to make them ^F59] .

(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).

Compensation for payments for [^F60 purported ^F60] added pension _I40

40. —(1) This regulation applies where—

(a) ^F62 R has, during the period of relevant service, made any [^F61 purported ^F61] 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 the [^F61 purported ^F61] added pension payments—

(a) [^F63 for the avoidance of doubt, any rights ^F63] that would otherwise have been secured by the [^F61 purported ^F61] added pension payments [^F64 , had R been entitled to make them, ^F64] 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 [^F61 purported ^F61] 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 [^F65 would have been ^F65] entitled in respect of those payments [^F66 had R been entitled to make them ^F66] .

(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.

(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

Compensation for [^F67 purported ^F67] effective pension age payments _I41

^F69 41. —(1) This regulation applies where R has, during the period of relevant service, made any [^F68 purported ^F68] effective pension age payments ....

(2)[^F70 For the avoidance of doubt, any rights ^F70] that would otherwise have been secured by the [^F68 purported ^F68] effective pension age payments [^F71 , had R been entitled to make them, ^F71] are extinguished.

(3) The scheme manager must pay to the appropriate person an amount by way of compensation equal to—

(a) the aggregate of the [^F68 purported ^F68] 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 [^F72 would have been ^F72] entitled in respect of those payments [^F73 had R been entitled to make them ^F73] .

(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).

Transfers out of the 2015 scheme _I42

42. —(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.

CHAPTER 9 Transitional protection allowance

Transitional protection allowance _I43

43. —(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.

CHAPTER 10 Compensation for compensatable losses

Power to pay compensation in respect of compensatable losses _I44

44. —(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.

(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);

(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.

CHAPTER 11 Unauthorised payments

Scheme rules that prohibit unauthorised payments _I45

45. —(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

(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

(4) The payment may be made notwithstanding the rule mentioned in paragraph (3)(c).

PART 5 Pension Credit Members

CHAPTER 1 Preliminary

Application of Part _I46

46. —(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.

Interpretation of Part _I47

47. —(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( 32 ) 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—

(a)

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;

(b)

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—

(a)

which are attributable (directly or indirectly) to a pension credit, and

(b)

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—

(a)

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

(b)

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).

CHAPTER 2 Provision where all remediable or relevant service was in the 2015 scheme

Application of Chapter _I48

48. —(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( 33 ) (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).

Adjustments for pension credit members _I49

49. —(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( 34 ) to JUPRA 1993( 35 ) in respect of that remediable pension credit.

(6) In this regulation—

“ remediable pension amount ” means—

(a)

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;

(b)

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—

(i)

legacy scheme election made in respect of P,

(ii)

immediate detriment remedy obtained in relation to P’s remediable service, or

(iii)

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—

(a)

zero, and

(b)

the remediable pension amount minus the appropriate amount.

Adjustments for pension debit members where a legacy scheme election is made _I50

50. —(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

(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

(3) The adjustment made under paragraph (2) has effect from the transfer day.

CHAPTER 3 Provision where all remediable service subject to a relevant pension sharing order was in a judicial legacy scheme

Application of Chapter _I51

51. 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.

Adjustments for pension credit members _I52

52. —(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

(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—

(a)

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;

(b)

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—

(a)

(b)

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—

(a)

zero, and

(b)

the 2015 scheme remediable pension amount minus the legacy scheme remediable pension amount.

Adjustments for pension debit members where a 2015 scheme election is made _I53

53. —(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.

CHAPTER 4 Provision where the relevant pension sharing order is in respect of mixed service

Application of Chapter _I54

54. 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.

Interpretation of Chapter _I55

55. 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—

(a)

some of the service on or before transfer day is pensionable service under a judicial legacy scheme, and

(b)

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.

Adjustments for pension credit members where there is mixed service _I56

56. —(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,

(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—

(a)

where the relevant orders or provisions specified a percentage value to be transferred, the sum of—

(i)

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

(ii)

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;

(b)

where the pension sharing order specified an amount to be transferred, the sum of—

(i)

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

(ii)

“ higher remediable pension amount ” means the greater of—

(a)

the legacy scheme remediable pension amount, and

(b)

the 2015 scheme remediable pension amount;

“ legacy scheme remediable pension amount ” means—

(a)

where the relevant orders or provisions specified a percentage value to be transferred, the sum of—

(i)

(ii)

(b)

where the pension sharing order specified an amount to be transferred, the sum of—

(i)

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

(ii)

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—

(a)

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;

(b)

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—

(a)

zero, and

(b)

the higher remediable pension amount minus the remediable service appropriate amount;

“ remediable pension reduction ” means the lesser of—

(a)

zero, and

(b)

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.

Adjustments for pension debit members _I57

57. —(1) Paragraph (2) applies where a legacy scheme election is made in respect of P.

(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

(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.

CHAPTER 5 Correction of pension benefits and lump sum benefits

Correction of pension benefits and lump sum benefits where underpayment _I58

58. —(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( 36 ) 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.

Correction of pension benefits and lump sum benefits where overpayment _I59

59. —(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.

PART 6 Liabilities and amounts owed

CHAPTER 1 Interest

Interest _I60

60. —(1) This regulation applies to—

(a) relevant amounts( 37 ), 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).

CHAPTER 2 Reduction or waiver of liabilities owed to a judicial scheme

Application of Chapter _I61

61. This Chapter applies after taking into account the effect of regulation 60 (interest) in respect of an amount.

Reduction of liability to pay pension contributions by tax relief amounts _I62

62. —(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( 38 ) 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).

Reduction or waiver of liability to repay overpaid pension benefits _I63

63. —(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.

CHAPTER 3 Netting off

Netting off _I64

64. —(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).

CHAPTER 4 Amounts owed to a judicial scheme or employer or to a person

Application _I65

65. This Chapter applies after taking into account the effect, if any, of regulations 60 to 64.

Amounts owed to a judicial scheme _I66

66. —(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.

Amounts owed to a person’s employer _I67

67. —(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);

(d) paragraph (7).

Amounts owed to a person _I68

68. —(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,

(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.

PART 7 Miscellaneous amendments

Miscellaneous amendments _I69

69. —(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.

Alex Chalk

Lord Chancellor

Ministry of Justice

4th July 2023

We consent to the making of these Regulations

Steve Double

Andrew Stephenson

Two of the Lords Commissioners of His Majesty’s Treasury

27th June 2023

Regulation 69

SCHEDULE Miscellaneous amendments

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—

(i)

in pensionable service under this scheme; or

(ii)

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; ” ;

“ “ 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—

(a)

“remediable pension credit”, in the circumstances mentioned in—

(i)

regulation 48 of the 2023 Regulations, has the meaning given in regulation 49(6) of those Regulations;

(ii)

regulation 51 of the 2023 Regulations, has the meaning given in regulation 52(4) 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; ” ;

(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

(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 _I70

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;

(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

(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 _I71

2. —(1) The Judicial Pensions (Additional Voluntary Contributions) Regulations 2017( 39 ) are amended as follows.

(2) In regulation 2( 40 ) (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); ” ;

“ (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

(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 _I72

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; ” ;

“ “ 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

(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

(2) P is deemed to have been an active JASAPS member in respect of the contributions. ” .

Amendment of the Judicial Pensions Regulations 2022 _I73

4. In Schedule 1 to the Judicial Pensions Regulations 2022( 41 ), 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 _I74

5. —(1) In regulation 6(1) of the Judicial Pensions (Contributions) Regulations 1998( 42 ), 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 _I75

6. —(1) In Table 3 in Schedule 3 to FPJR 2017( 43 ), 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 _I76

7. —(1) In regulation 10(1) of the Judicial Pensions (Fee-Paid Judges) (Amendment) Regulations 2021( 44 ), 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 _I77

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” ;

“ (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

( 1 )

1993 c. 8 . Section 18A was inserted by section 78(1) of the Pension Schemes Act 2015 (c. 8) . The Lord Chancellor is the “appropriate Minister” within the meaning of section 30 of the Judicial Pensions and Retirement Act 1993.

( 2 )

2013 c. 25 . Section 3(1) was amended by section 94(2) of PSPJOA 2022, and section 3(2)(c) and (4A) were inserted by, respectively, section 94(3) and (4) of that Act.

( 3 )

2022 c. 7 .

( 4 )

Section 29(2A) was inserted by paragraph 8(2) of Schedule 5 to the Pension Schemes Act 2015.

( 5 )

S.I. 2015/182 as amended by S.I. 2017/508 , S.I. 2021/36 and S.I. 2022/319 .

( 6 )

S.I. 2017/522 as amended by S.I. 2018/1413 , S.I. 2018/1149 , S.I. 2019/781 , S.I. 2020/386 , S.I. 2021/444 and S.I. 2023/403 .

( 7 )

Published on 15 December 2022 and accessible online at https://www.gov.uk/government/publications/public-service-pensions-and-judicial-offices-act-2022-treasury-directions . A hard copy is available on written request to His Majesty’s Treasury, 1 Horse Guards Road, London, SW1A 2HQ.

( 8 )

See section 39 of PSPJOA 2022 for the meaning of “remediable service”.

( 9 )

See section 71(1) of PSPJOA 2022 for the meaning of “judicial office”.

( 10 )

See section 68 of PSPJOA 2022 for provision about whether an “immediate detriment remedy” has been obtained.

( 11 )

See section 40(1) and 42 of PSPJOA 2022 for the meaning and effect of “a legacy scheme election”.

( 12 )

In accordance with section 110(1) of PSPJOA 2022, “ FA 2004 ” means the Finance Act 2004 (c. 12) .

( 13 )

See section 69 of PSPJOA 2022 for the meaning of “the election period”.

( 14 )

See section 71(3) of PSPJOA 2022 for the meaning of “fee-paid judicial office”.

( 15 )

See section 70(1) of PSPJOA 2022 for the meaning of “a judicial scheme”.

( 16 )

Section 237B was inserted by paragraph 15 of Schedule 17 to the Finance Act 2011 (c. 11) .

( 17 )

Section 237BA was inserted by section 9(3) of the Finance Act 2022 (c. 3) .

( 18 )

See section 70(4) of PSPJOA 2022 for the meaning of “judicial legacy salaried scheme”.

( 19 )

See section 70(5) of PSPJOA 2022 for the meaning of “judicial legacy fee-paid scheme”.

( 20 )

See section 72 of PSPJOA 2022 for the meaning of “the relevant authority”.

( 21 )

See section 71(2) of PSPJOA 2022 for the meaning of “salaried judicial office”.

( 22 )

See section 73(2) of PSPJOA 2022 for the meaning of “PPA opted-out service”.

( 23 )

See section 70(3) for the definition of “judicial legacy scheme”.

( 24 )

See section 110 of PSPJOA 2022 for the meaning of “employer”.

( 25 )

See section 54(4) of PSPJOA 2022 for the meaning of “transitional protection allowance”.

( 26 )

See section 58(5) of PSPJOA 2022 for the meaning of “mixed service”.

( 27 )

See section 59(9) of PSPJOA 2022 for the meaning of “non-discrimination rule”.

( 28 )

See section 63(5) of PSPJOA 2022 for the meaning of “unauthorised payment”.

( 29 )

See section 103(3) of PSPJOA 2022 for the meaning of “relevant fee-paid judge”.

( 30 )

See section 39(9) of PSPJOA 2022 for the meaning of “disqualifying gap in service”.

( 31 )

See section 103(4) of PSPJOA 2022 for the meaning of “full protection member”.

( 32 )

In accordance with section 110(1) of PSPJOA 2022, “ WRPA 1999 ” means the Welfare Reform and Pensions Act 1999 (c. 30) .

( 33 )

See section 70(3) of PSPJOA 2022 for the meaning of “a judicial legacy scheme”.

( 34 )

Schedule 2A was inserted by S.I. 2000/2986 and paragraph 1 was amended by section 79 of the Pension Schemes Act 2015.

( 35 )

In accordance with section 110(1) of PSPJOA 2022, “ JUPRA 1993 ” means the Judicial Pensions and Retirement Act 1993 (c. 8) .

( 36 )

See section 109(3) of PSPJOA 2022 for the meaning of “pensioner member”.

( 37 )

See section 61(3) of PSPJOA 2022 for the meaning of “relevant amounts”.

( 38 )

For the meaning of “tax relief amounts”, see section 56(4) of PSPJOA 2022.

( 39 )

S.I. 2017/512 .

( 40 )

Regulation 2 has been amended by S.I. 2022/319 .

( 41 )

S.I. 2022/319 .

( 42 )

S.I. 1998/1219 . Regulation 6(1) has been amended by S.I. 2006/749 .

( 43 )

Schedule 3 was inserted by S.I. 2023/403 .

( 44 )

S.I. 2021/444 .

in force	Provision is in force
in force*	In force only for specified purposes (see footnote)
not in force	Not in force in England (may be in force in other geographies, see footnotes)
defined term	Defined term
_dfn	Defined term (alternative style)

footnote	commentary	insert/omit
F1	Words in reg. 2 inserted (24.1.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79) , regs. 1(b) , 3(2)	inserted
F2	Words in reg. 18(1)(a) substituted (24.1.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79) , regs. 1(b) , 3(3)(a)	substituted
F3	Word in reg. 18(3) inserted (24.1.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79) , regs. 1(b) , 3(3)(b)	inserted
F4	Words in reg. 19(1) substituted (24.1.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79) , regs. 1(b) , 3(4)(a)(i)	substituted
F5	Word in reg. 19(1)(b) substituted (24.1.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79) , regs. 1(b) , 3(4)(a)(ii)(aa)	substituted
F6	Words in reg. 19(1)(b) inserted (24.1.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79) , regs. 1(b) , 3(4)(a)(ii)(bb)	inserted
F7	Words in reg. 19(2) substituted (24.1.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79) , regs. 1(b) , 3(4)(b)	substituted
F8	Words in reg. 19(3) substituted (24.1.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79) , regs. 1(b) , 3(4)(c)(i)	substituted
F9	Word in reg. 19(3)(b) substituted (24.1.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79) , regs. 1(b) , 3(4)(c)(ii)(aa)	substituted
F10	Words in reg. 19(3)(b) inserted (24.1.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79) , regs. 1(b) , 3(4)(c)(ii)(bb)	inserted
F11	Words in reg. 19(4) substituted (24.1.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79) , regs. 1(b) , 3(4)(d)	substituted
F12	Words in reg. 20(1) substituted (24.1.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79) , regs. 1(b) , 3(5)(a)(i)	substituted
F13	Words in reg. 20(1)(b) substituted (24.1.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79) , regs. 1(b) , 3(5)(a)(ii)	substituted
F14	Words in reg. 20(2) substituted (24.1.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79) , regs. 1(b) , 3(5)(b)	substituted
F15	Words in reg. 20(3) substituted (24.1.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79) , regs. 1(b) , 3(5)(c)(i)	substituted
F16	Words in reg. 20(3)(b) substituted (24.1.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79) , regs. 1(b) , 3(5)(c)(ii)	substituted
F17	Words in reg. 20(4) substituted (24.1.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79) , regs. 1(b) , 3(5)(d)	substituted
F18	Word in reg. 23 heading inserted (24.1.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79) , regs. 1(b) , 3(6)(a)	inserted
F19	Word in reg. 23 inserted (24.1.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79) , regs. 1(b) , 3(6)(a)	inserted
F20	Words in reg. 23(1) omitted (24.1.2024) by virtue of The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79) , regs. 1(b) , 3(6)(b)	omitted
F21	Words in reg. 23(2) substituted (24.1.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79) , regs. 1(b) , 3(6)(c)(i)	substituted
F22	Words in reg. 23(2) inserted (24.1.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79) , regs. 1(b) , 3(6)(c)(ii)	inserted
F23	Words in reg. 23(3)(b) substituted (24.1.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79) , regs. 1(b) , 3(6)(d)(i)	substituted
F24	Words in reg. 23(3)(b) inserted (24.1.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79) , regs. 1(b) , 3(6)(d)(ii)	inserted
F25	Word in reg. 24 heading inserted (24.1.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79) , regs. 1(b) , 3(7)(a)	inserted
F26	Word in reg. 24 inserted (24.1.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79) , regs. 1(b) , 3(7)(a)	inserted
F27	Words in reg. 24(1)(a) omitted (24.1.2024) by virtue of The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79) , regs. 1(b) , 3(7)(b)	omitted
F28	Words in reg. 24(2)(a) substituted (24.1.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79) , regs. 1(b) , 3(7)(c)(i)	substituted
F29	Words in reg. 24(2)(a) inserted (24.1.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79) , regs. 1(b) , 3(7)(c)(ii)	inserted
F30	Words in reg. 24(2)(b)(ii) substituted (24.1.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79) , regs. 1(b) , 3(7)(d)(i)	substituted
F31	Words in reg. 24(2)(b)(ii) inserted (24.1.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79) , regs. 1(b) , 3(7)(d)(ii)	inserted
F32	Word in reg. 25 heading inserted (24.1.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79) , regs. 1(b) , 3(8)(a)	inserted
F33	Word in reg. 25 inserted (24.1.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79) , regs. 1(b) , 3(8)(a)	inserted
F34	Words in reg. 25(1) omitted (24.1.2024) by virtue of The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79) , regs. 1(b) , 3(8)(b)	omitted
F35	Words in reg. 25(2) substituted (24.1.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79) , regs. 1(b) , 3(8)(c)(i)	substituted
F36	Words in reg. 25(2) inserted (24.1.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79) , regs. 1(b) , 3(8)(c)(ii)	inserted
F37	Words in reg. 25(3)(b) substituted (24.1.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79) , regs. 1(b) , 3(8)(d)(i)	substituted
F38	Words in reg. 25(3)(b) inserted (24.1.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79) , regs. 1(b) , 3(8)(d)(ii)	inserted
F39	Words in reg. 35(1) substituted (24.1.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79) , regs. 1(b) , 3(9)(a)(i)	substituted
F40	Word in reg. 35(1)(b) substituted (24.1.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79) , regs. 1(b) , 3(9)(a)(ii)(aa)	substituted
F41	Words in reg. 35(1)(b) inserted (24.1.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79) , regs. 1(b) , 3(9)(a)(ii)(bb)	inserted
F42	Words in reg. 35(2) substituted (24.1.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79) , regs. 1(b) , 3(9)(b)	substituted
F43	Words in reg. 35(3) substituted (24.1.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79) , regs. 1(b) , 3(9)(c)(i)	substituted
F44	Word in reg. 35(3)(b) substituted (24.1.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79) , regs. 1(b) , 3(9)(c)(ii)(aa)	substituted
F45	Words in reg. 35(3)(b) inserted (24.1.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79) , regs. 1(b) , 3(9)(c)(ii)(bb)	inserted
F46	Words in reg. 35(4) substituted (24.1.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79) , regs. 1(b) , 3(9)(d)	substituted
F47	Words in reg. 36(1) substituted (24.1.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79) , regs. 1(b) , 3(10)(a)(i)	substituted
F48	Words in reg. 36(1)(b) inserted (24.1.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79) , regs. 1(b) , 3(10)(a)(ii)	inserted
F49	Words in reg. 36(2) substituted (24.1.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79) , regs. 1(b) , 3(10)(b)	substituted
F50	Words in reg. 36(3) substituted (24.1.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79) , regs. 1(b) , 3(10)(c)(i)	substituted
F51	Words in reg. 36(3)(b) inserted (24.1.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79) , regs. 1(b) , 3(10)(c)(ii)	inserted
F52	Words in reg. 36(4) substituted (24.1.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79) , regs. 1(b) , 3(10)(d)	substituted
F53	Word in reg. 39 heading inserted (24.1.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79) , regs. 1(b) , 3(11)(a)	inserted
F54	Word in reg. 39 inserted (24.1.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79) , regs. 1(b) , 3(11)(a)	inserted
F55	Words in reg. 39(1) omitted (24.1.2024) by virtue of The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79) , regs. 1(b) , 3(11)(b)	omitted
F56	Words in reg. 39(2) substituted (24.1.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79) , regs. 1(b) , 3(11)(c)(i)	substituted
F57	Words in reg. 39(2) inserted (24.1.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79) , regs. 1(b) , 3(11)(c)(ii)	inserted
F58	Words in reg. 39(3)(b) substituted (24.1.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79) , regs. 1(b) , 3(11)(d)(i)	substituted
F59	Words in reg. 39(3)(b) inserted (24.1.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79) , regs. 1(b) , 3(11)(d)(ii)	inserted
F60	Word in reg. 40 heading inserted (24.1.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79) , regs. 1(b) , 3(12)(a)	inserted
F61	Word in reg. 40 inserted (24.1.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79) , regs. 1(b) , 3(12)(a)	inserted
F62	Words in reg. 40(1)(a) omitted (24.1.2024) by virtue of The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79) , regs. 1(b) , 3(12)(b)	omitted
F63	Words in reg. 40(2)(a) substituted (24.1.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79) , regs. 1(b) , 3(12)(c)(i)	substituted
F64	Words in reg. 40(2)(a) inserted (24.1.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79) , regs. 1(b) , 3(12)(c)(ii)	inserted
F65	Words in reg. 40(2)(b)(ii) substituted (24.1.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79) , regs. 1(b) , 3(12)(d)(i)	substituted
F66	Words in reg. 40(2)(b)(ii) inserted (24.1.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79) , regs. 1(b) , 3(12)(d)(ii)	inserted
F67	Word in reg. 41 heading inserted (24.1.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79) , regs. 1(b) , 3(13)(a)	inserted
F68	Word in reg. 41 inserted (24.1.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79) , regs. 1(b) , 3(13)(a)	inserted
F69	Words in reg. 41(1) omitted (24.1.2024) by virtue of The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79) , regs. 1(b) , 3(13)(b)	omitted
F70	Words in reg. 41(2) substituted (24.1.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79) , regs. 1(b) , 3(13)(c)(i)	substituted
F71	Words in reg. 41(2) inserted (24.1.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79) , regs. 1(b) , 3(13)(c)(ii)	inserted
F72	Words in reg. 41(3)(b) substituted (24.1.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79) , regs. 1(b) , 3(13)(d)(i)	substituted
F73	Words in reg. 41(3)(b) inserted (24.1.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79) , regs. 1(b) , 3(13)(d)(ii)	inserted
I1	Reg. 1 in force at 5.7.2023, see reg. 1(b)
I2	Reg. 2 in force at 5.7.2023, see reg. 1(b)
I3	Reg. 3 in force at 5.7.2023, see reg. 1(b)
I4	Reg. 4 in force at 5.7.2023, see reg. 1(b)
I5	Reg. 5 in force at 5.7.2023, see reg. 1(b)
I6	Reg. 6 in force at 5.7.2023, see reg. 1(b)
I7	Reg. 7 in force at 5.7.2023, see reg. 1(b)
I8	Reg. 8 in force at 5.7.2023, see reg. 1(b)
I9	Reg. 9 in force at 5.7.2023, see reg. 1(b)
I10	Reg. 10 in force at 5.7.2023, see reg. 1(b)
I11	Reg. 11 in force at 5.7.2023, see reg. 1(b)
I12	Reg. 12 in force at 5.7.2023, see reg. 1(b)
I13	Reg. 13 in force at 5.7.2023, see reg. 1(b)
I14	Reg. 14 in force at 5.7.2023, see reg. 1(b)
I15	Reg. 15 in force at 5.7.2023, see reg. 1(b)
I16	Reg. 16 in force at 5.7.2023, see reg. 1(b)
I17	Reg. 17 in force at 5.7.2023, see reg. 1(b)
I18	Reg. 18 in force at 5.7.2023, see reg. 1(b)
I19	Reg. 19 in force at 5.7.2023, see reg. 1(b)
I20	Reg. 20 in force at 5.7.2023, see reg. 1(b)
I21	Reg. 21 in force at 5.7.2023, see reg. 1(b)
I22	Reg. 22 in force at 5.7.2023, see reg. 1(b)
I23	Reg. 23 in force at 5.7.2023, see reg. 1(b)
I24	Reg. 24 in force at 5.7.2023, see reg. 1(b)
I25	Reg. 25 in force at 5.7.2023, see reg. 1(b)
I26	Reg. 26 in force at 5.7.2023, see reg. 1(b)
I27	Reg. 27 in force at 5.7.2023, see reg. 1(b)
I28	Reg. 28 in force at 5.7.2023, see reg. 1(b)
I29	Reg. 29 in force at 5.7.2023, see reg. 1(b)
I30	Reg. 30 in force at 5.7.2023, see reg. 1(b)
I31	Reg. 31 in force at 5.7.2023, see reg. 1(b)
I32	Reg. 32 in force at 5.7.2023, see reg. 1(b)
I33	Reg. 33 in force at 5.7.2023, see reg. 1(b)
I34	Reg. 34 in force at 5.7.2023, see reg. 1(b)
I35	Reg. 35 in force at 5.7.2023, see reg. 1(b)
I36	Reg. 36 in force at 5.7.2023, see reg. 1(b)
I37	Reg. 37 in force at 5.7.2023, see reg. 1(b)
I38	Reg. 38 in force at 5.7.2023, see reg. 1(b)
I39	Reg. 39 in force at 5.7.2023, see reg. 1(b)
I40	Reg. 40 in force at 5.7.2023, see reg. 1(b)
I41	Reg. 41 in force at 5.7.2023, see reg. 1(b)
I42	Reg. 42 in force at 5.7.2023, see reg. 1(b)
I43	Reg. 43 in force at 5.7.2023, see reg. 1(b)
I44	Reg. 44 in force at 5.7.2023, see reg. 1(b)
I45	Reg. 45 in force at 5.7.2023, see reg. 1(b)
I46	Reg. 46 in force at 5.7.2023, see reg. 1(b)
I47	Reg. 47 in force at 5.7.2023, see reg. 1(b)
I48	Reg. 48 in force at 5.7.2023, see reg. 1(b)
I49	Reg. 49 in force at 5.7.2023, see reg. 1(b)
I50	Reg. 50 in force at 5.7.2023, see reg. 1(b)
I51	Reg. 51 in force at 5.7.2023, see reg. 1(b)
I52	Reg. 52 in force at 5.7.2023, see reg. 1(b)
I53	Reg. 53 in force at 5.7.2023, see reg. 1(b)
I54	Reg. 54 in force at 5.7.2023, see reg. 1(b)
I55	Reg. 55 in force at 5.7.2023, see reg. 1(b)
I56	Reg. 56 in force at 5.7.2023, see reg. 1(b)
I57	Reg. 57 in force at 5.7.2023, see reg. 1(b)
I58	Reg. 58 in force at 5.7.2023, see reg. 1(b)
I59	Reg. 59 in force at 5.7.2023, see reg. 1(b)
I60	Reg. 60 in force at 5.7.2023, see reg. 1(b)
I61	Reg. 61 in force at 5.7.2023, see reg. 1(b)
I62	Reg. 62 in force at 5.7.2023, see reg. 1(b)
I63	Reg. 63 in force at 5.7.2023, see reg. 1(b)
I64	Reg. 64 in force at 5.7.2023, see reg. 1(b)
I65	Reg. 65 in force at 5.7.2023, see reg. 1(b)
I66	Reg. 66 in force at 5.7.2023, see reg. 1(b)
I67	Reg. 67 in force at 5.7.2023, see reg. 1(b)
I68	Reg. 68 in force at 5.7.2023, see reg. 1(b)
I69	Reg. 69 in force at 5.7.2023, see reg. 1(b)
I70	Sch. para. 1 in force at 5.7.2023, see reg. 1(b)
I71	Sch. para. 2 in force at 5.7.2023, see reg. 1(b)
I72	Sch. para. 3 in force at 5.7.2023, see reg. 1(b)
I73	Sch. para. 4 in force at 5.7.2023, see reg. 1(b)
I74	Sch. para. 5 in force at 5.7.2023, see reg. 1(b)
I75	Sch. para. 6 in force at 5.7.2023, see reg. 1(b)
I76	Sch. para. 7 in force at 5.7.2023, see reg. 1(b)
I77	Sch. para. 8 in force at 5.7.2023, see reg. 1(b)

Defined Term	Section/Article	ID
2015 scheme remediable pension amount	reg. 52. of CHAPTER 3 of PART 5	def_20f01393ad
2015 scheme remediable pension amount	reg. 56. of CHAPTER 4 of PART 5	def_3ad974ca12
adult survivor	reg. 14. of CHAPTER 1 of PART 3	def_ad9c8042d2
adult survivor	reg. 30. of CHAPTER 1 of PART 4	def_7210c5d499
amount of credited pension	reg. 47. of CHAPTER 1 of PART 5	def_df3db4ad45
any scheme regulations made by virtue of section 61(1)(b) of PSPJOA 2022	reg. 63. of CHAPTER 2 of PART 6	def_f58b64e988
appropriate amount	reg. 47. of CHAPTER 1 of PART 5	def_5bc497f897
appropriate Minister	reg. 2. of PART 1	def_0d93376a96
appropriate person	reg. 2. of PART 1	def_9b6d7ad2c7
cash equivalent	reg. 47. of CHAPTER 1 of PART 5	def_40282c913a
compensatable	reg. 27. of CHAPTER 10 of PART 3	def_c7cb2b2c79
compensatable	reg. 44. of CHAPTER 10 of PART 4	def_ebed7013ae
corresponding payment	reg. 13. of CHAPTER 1 of PART 3	def_9a34dfc78b
corresponding payment	reg. 29. of CHAPTER 1 of PART 4	def_5c86099d3e
corresponding pension debit member	reg. 47. of CHAPTER 1 of PART 5	def_786fae4202
corresponding transfer of assets and liabilities	reg. 13. of CHAPTER 1 of PART 3	def_2acc2d87d7
corresponding transfer of assets and liabilities	reg. 29. of CHAPTER 1 of PART 4	def_9b01576947
FPJR 2017	reg. 2. of PART 1	def_824376da12
guarantee date	reg. 42. of CHAPTER 8 of PART 4	def_eb36eed699
guarantee date	reg. 9. of CHAPTER 2 of PART 2	def_dfb136ca35
higher remediable pension amount	reg. 56. of CHAPTER 4 of PART 5	def_4978ab2f6d
in-scope	reg. 22. of CHAPTER 7 of PART 3	def_66db63b56b
in-scope	reg. 38. of CHAPTER 7 of PART 4	def_6c3502196b
Judicial Pension Board	reg. 2. of PART 1	def_9ffa6e09df
legacy scheme remediable pension amount	reg. 52. of CHAPTER 3 of PART 5	def_03ed9c09cf
legacy scheme remediable pension amount	reg. 56. of CHAPTER 4 of PART 5	def_6158ebfe93
loss	reg. 27. of CHAPTER 10 of PART 3	def_849e1054e8
loss	reg. 44. of CHAPTER 10 of PART 4	def_08124140da
mixed service	reg. 55. of CHAPTER 4 of PART 5	def_7dfe6a759a
notification period	reg. 14. of CHAPTER 1 of PART 3	def_a7ce9c908e
notification period	reg. 30. of CHAPTER 1 of PART 4	def_5e195369e5
notification period	reg. 47. of CHAPTER 1 of PART 5	def_05e5e1eccc
out-of-scope	reg. 22. of CHAPTER 7 of PART 3	def_c9ba230ae1
out-of-scope	reg. 38. of CHAPTER 7 of PART 4	def_03e1972e07
outstanding amount	reg. 66. of CHAPTER 4 of PART 6	def_2ec505d767
Part 4 judicial legacy salaried scheme	reg. 30. of CHAPTER 1 of PART 4	def_5929694ffd
pension credit	reg. 47. of CHAPTER 1 of PART 5	def_7c718c846b
pension debit	reg. 47. of CHAPTER 1 of PART 5	def_f98aa2c04d
pension sharing order	reg. 47. of CHAPTER 1 of PART 5	def_0ab31cde73
post-taper date relevant benefits	reg. 56. of CHAPTER 4 of PART 5	def_a9606f3e24
PPA opted-out relevant service	reg. 30. of CHAPTER 1 of PART 4	def_841fab71ca
pre-taper date relevant benefits	reg. 56. of CHAPTER 4 of PART 5	def_92c82a88c7
PSPJOA 2022	reg. 2. of PART 1	def_1524b20ace
purported added pension payment	reg. 2. of PART 1	def_98d305b70d
purported effective pension age payment	reg. 2. of PART 1	def_4dce82095a
purported special payment	reg. 2. of PART 1	def_148d0e16d8
relevant 2015 scheme order or provision	reg. 55. of CHAPTER 4 of PART 5	def_07aedec96c
relevant benefits	reg. 47. of CHAPTER 1 of PART 5	def_717a4cc322
relevant judicial legacy scheme	reg. 14. of CHAPTER 1 of PART 3	def_c266eae9da
relevant judicial legacy scheme	reg. 16. of CHAPTER 3 of PART 3	def_74480215bf
relevant judicial legacy scheme	reg. 19. of CHAPTER 6 of PART 3	def_6085aa6d9b
relevant judicial legacy scheme	reg. 20. of CHAPTER 6 of PART 3	def_f385445a13
relevant legacy scheme order or provision	reg. 55. of CHAPTER 4 of PART 5	def_5209c72f6b
relevant pension credit member	reg. 47. of CHAPTER 1 of PART 5	def_843aa02afa
relevant pension credit member	reg. 47. of CHAPTER 1 of PART 5	def_2eae0c909f
relevant period	reg. 47. of CHAPTER 1 of PART 5	def_287963be99
relevant person	reg. 16. of CHAPTER 3 of PART 3	def_89d4982135
relevant person	reg. 32. of CHAPTER 3 of PART 4	def_d2c8eb9393
relevant service	reg. 2. of PART 1	def_3255726a96
Relevant service	reg. 29. of CHAPTER 1 of PART 4	def_ce812c6a4b
remediable pension amount	reg. 49. of CHAPTER 2 of PART 5	def_59a3e2512a
remediable pension credit	reg. 49. of CHAPTER 2 of PART 5	def_e7a38512d2
remediable pension credit	reg. 52. of CHAPTER 3 of PART 5	def_9e4780c602
remediable pension credit	reg. 56. of CHAPTER 4 of PART 5	def_633dfe1829
remediable pension reduction	reg. 56. of CHAPTER 4 of PART 5	def_28e10aa8e3
remediable service appropriate amount	reg. 56. of CHAPTER 4 of PART 5	def_89f7c97674
scheme	reg. 67. of CHAPTER 4 of PART 6	def_f551847d34
scheme actuary	reg. 2. of PART 1	def_1f6913a519
scheme manager	reg. 2. of PART 1	def_6c33dec482
scheme manager	reg. 67. of CHAPTER 4 of PART 6	def_0c06f84b10
shareable rights	reg. 47. of CHAPTER 1 of PART 5	def_2dda268a7e
specified Part 4 tax loss	reg. 27. of CHAPTER 10 of PART 3	def_6065883262
specified Part 4 tax loss	reg. 44. of CHAPTER 10 of PART 4	def_f791094789
taper date	reg. 56. of CHAPTER 4 of PART 5	def_03c8c93dbd
tapered protection closing date	reg. 56. of CHAPTER 4 of PART 5	def_0f4022ede1
the 2015 Regulations	reg. 2. of PART 1	def_e637c04b64
the 2015 scheme	reg. 2. of PART 1	def_96860f2a24
the beneficiary	reg. 21. of CHAPTER 7 of PART 3	def_b0d6f4b70b
the beneficiary	reg. 21. of CHAPTER 7 of PART 3	def_3e7a549afc
the beneficiary	reg. 37. of CHAPTER 7 of PART 4	def_1f300c3efa
the beneficiary	reg. 37. of CHAPTER 7 of PART 4	def_c1c10185ed
the paid contributions amount	reg. 22. of CHAPTER 7 of PART 3	def_1acf6ffead
the paid contributions amount	reg. 38. of CHAPTER 7 of PART 4	def_6a10dc2671
the payable contributions amount	reg. 22. of CHAPTER 7 of PART 3	def_ddcc7340c3
the payable contributions amount	reg. 38. of CHAPTER 7 of PART 4	def_04f0dfaec9
the PSP Directions 2022	reg. 2. of PART 1	def_75adbfb987
the PSPJOA 2022	Preamble	def_2c927f8caa
the purported benefits	reg. 19. of CHAPTER 6 of PART 3	def_a72c8ff279
the purported benefits	reg. 19. of CHAPTER 6 of PART 3	def_cd3a837fd2
the purported benefits	reg. 35. of CHAPTER 6 of PART 4	def_7b35347e58
the purported benefits	reg. 35. of CHAPTER 6 of PART 4	def_db5bdce88d
the purported contributions	reg. 20. of CHAPTER 6 of PART 3	def_b5bdc03087
the purported contributions	reg. 20. of CHAPTER 6 of PART 3	def_73b95df963
the purported contributions	reg. 36. of CHAPTER 6 of PART 4	def_942d57749f
the purported contributions	reg. 36. of CHAPTER 6 of PART 4	def_779998f4f1
transfer day	reg. 47. of CHAPTER 1 of PART 5	def_43106724fb
transfer value payment	reg. 2. of PART 1	def_afc9527f56
valuation day	reg. 47. of CHAPTER 1 of PART 5	def_4a628295d7

2023 No. 766

The Judicial Pensions (Remediable Service etc.) Regulations 2023

PART 1 Preliminary

Citation, commencement and extent I1

Interpretation I2

Scheme manager I3

Delegation I4

Right of appeal I5

PART 2 Provision about special cases where a member has remediable service

CHAPTER 1 Application of Part

Application of Part I6

CHAPTER 2 Member options

Compensation for special payments to buy out early payment reduction I7

Compensation for payments for added pension I8

Transfers out of the 2015 scheme I9

CHAPTER 3 Partial retirement

Partial retirement notice I10

Corrections for pension benefits and lump sum benefits on partial retirement I11

CHAPTER 4 Annual allowance tax charges

Payment of annual allowance tax charges and provision of information I12

PART 3 Provision where an immediate detriment remedy has been obtained

CHAPTER 1 Application and Interpretation

Application of Part I13

Interpretation of Part I14

CHAPTER 2 Information statements

Information statements I15

CHAPTER 3 Partnership pension account where an immediate detriment remedy has been obtained

Partnership pension account: requirement to transfer and surrender rights I16

CHAPTER 4 Benefits for children where an immediate detriment remedy has been obtained

Benefits for children I17

CHAPTER 5 Partial retirement where an immediate detriment remedy has been obtained

Partial retirement notice I18

CHAPTER 6 Benefits and contributions previously paid or payable

Effect of immediate detriment remedy on benefits previously paid or payable I19

Effect of immediate detriment remedy on pension contributions previously paid or payable I20

CHAPTER 7 Corrections for benefits and contributions where an immediate detriment remedy has been obtained

Pension benefits and lump sum benefits I21

Pension contributions I22

CHAPTER 8 Compensation for voluntary payments where an immediate detriment remedy has been obtained

Compensation for [F18 purported F18] special payments to buy out early payment reduction I23

Compensation for payments for [F25 purported F25] added pension I24

Compensation for [F32 purported F32] effective pension age payments I25

CHAPTER 9 Transitional protection allowance where an immediate detriment remedy has been obtained

Transitional protection allowance I26

CHAPTER 10 Compensation for compensatable losses where an immediate detriment remedy has been obtained

Power to pay compensation in respect of compensatable losses I27

CHAPTER 11 Unauthorised payments where an immediate detriment remedy has been obtained

Scheme rules that prohibit unauthorised payments I28

PART 4 Provision in relation to certain fee-paid judges

CHAPTER 1 Application and Interpretation

Application of Part I29

Interpretation of Part I30

CHAPTER 2 Information statements

Information statements I31

CHAPTER 3 Partnership pension account where a person has relevant service

Partnership pension account: requirement to transfer and surrender rights I32

CHAPTER 4 Benefits for children

Benefits for children I33

CHAPTER 5 Partial retirement

Partial retirement notice I34

CHAPTER 6 Benefits and contributions previously paid or payable

Benefits previously paid or payable I35

Pension contributions previously paid or payable I36

CHAPTER 7 Corrections for pension benefits and contributions

Pension benefits and lump sum benefits I37

Pension contributions I38

CHAPTER 8 Compensation for voluntary payments

Compensation for [F53 purported F53] special payments to buy out early payment reduction I39

Compensation for payments for [F60 purported F60] added pension I40

Compensation for [F67 purported F67] effective pension age payments I41

Transfers out of the 2015 scheme I42

CHAPTER 9 Transitional protection allowance

Transitional protection allowance I43

CHAPTER 10 Compensation for compensatable losses

Power to pay compensation in respect of compensatable losses I44

CHAPTER 11 Unauthorised payments

Scheme rules that prohibit unauthorised payments I45

PART 5 Pension Credit Members

CHAPTER 1 Preliminary

Application of Part I46

Citation, commencement and extent _I1

Interpretation _I2

Scheme manager _I3

Delegation _I4

Right of appeal _I5

Application of Part _I6

Compensation for special payments to buy out early payment reduction _I7

Compensation for payments for added pension _I8

Transfers out of the 2015 scheme _I9

Partial retirement notice _I10

Corrections for pension benefits and lump sum benefits on partial retirement _I11

Payment of annual allowance tax charges and provision of information _I12

Application of Part _I13

Interpretation of Part _I14

Information statements _I15

Partnership pension account: requirement to transfer and surrender rights _I16

Benefits for children _I17

Partial retirement notice _I18

Effect of immediate detriment remedy on benefits previously paid or payable _I19

Effect of immediate detriment remedy on pension contributions previously paid or payable _I20

Pension benefits and lump sum benefits _I21

Pension contributions _I22

Compensation for [^F18 purported ^F18] special payments to buy out early payment reduction _I23

Compensation for payments for [^F25 purported ^F25] added pension _I24

Compensation for [^F32 purported ^F32] effective pension age payments _I25

Transitional protection allowance _I26

Power to pay compensation in respect of compensatable losses _I27

Scheme rules that prohibit unauthorised payments _I28

Application of Part _I29

Interpretation of Part _I30

Information statements _I31

Partnership pension account: requirement to transfer and surrender rights _I32

Benefits for children _I33

Partial retirement notice _I34

Benefits previously paid or payable _I35

Pension contributions previously paid or payable _I36

Pension benefits and lump sum benefits _I37

Pension contributions _I38

Compensation for [^F53 purported ^F53] special payments to buy out early payment reduction _I39

Compensation for payments for [^F60 purported ^F60] added pension _I40

Compensation for [^F67 purported ^F67] effective pension age payments _I41

Transfers out of the 2015 scheme _I42

Transitional protection allowance _I43

Power to pay compensation in respect of compensatable losses _I44

Scheme rules that prohibit unauthorised payments _I45

Application of Part _I46

Interpretation of Part _I47

Application of Chapter _I48

Adjustments for pension credit members _I49

Adjustments for pension debit members where a legacy scheme election is made _I50

Application of Chapter _I51

Adjustments for pension credit members _I52

Adjustments for pension debit members where a 2015 scheme election is made _I53

Application of Chapter _I54

Interpretation of Chapter _I55

Adjustments for pension credit members where there is mixed service _I56

Adjustments for pension debit members _I57

Correction of pension benefits and lump sum benefits where underpayment _I58

Correction of pension benefits and lump sum benefits where overpayment _I59

Interest _I60

Application of Chapter _I61

Reduction of liability to pay pension contributions by tax relief amounts _I62

Reduction or waiver of liability to repay overpaid pension benefits _I63

Netting off _I64

Application _I65

Amounts owed to a judicial scheme _I66

Amounts owed to a person’s employer _I67

Amounts owed to a person _I68

Miscellaneous amendments _I69

“ CHAPTER 5 Deemed membership for added pension payments _I70

Amendment of the Judicial Pensions (Additional Voluntary Contributions) Regulations 2017 _I71

Amendment of the Judicial Pensions (Fee-Paid Judges) Regulations 2017 _I72

Amendment of the Judicial Pensions Regulations 2022 _I73

Amendment of the Judicial Pensions (Contributions) Regulations 1998 _I74

Amendment of the Judicial Pensions (Fee-Paid Judges) Regulations 2017 _I75

Amendment of the Judicial Pensions (Fee-Paid Judges) (Amendment) Regulations 2021 _I76

Amendment of the Judicial Pensions Regulations 2022 _I77