Public Service Pensions and Judicial Offices Act 2022

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17Pension contributions: active and deferred members (deferred correction)U.K.

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(1)This section applies in relation to a relevant member (“M”) of a Chapter 1 legacy scheme—

(a)who has remediable service in an employment or office that is pensionable service under the scheme (whether or not by virtue of section 2(1)), and

(b)in respect of whom an election by virtue of section 10 (deferred choice to receive new scheme benefits) has been made.

(2)In this section “relevant member”, in relation to a Chapter 1 legacy scheme, means a member of the scheme who, immediately before the coming into force of section 2(1)—

(a)is an active or deferred member of the scheme, or of a Chapter 1 new scheme, in relation to the employment or office, and

(b)is not a pensioner member of a Chapter 1 scheme in relation to the employment or office.

(3)Where—

(a)the paid contributions amount in relation to M, exceeds

(b)the adjusted contributions amount in relation to M,

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

(4)Where—

(a)the paid contributions amount in relation to M, is less than

(b)the adjusted contributions amount in relation to M,

the appropriate person must pay pension contributions equal to the difference to the scheme.

(5)In this section “the paid contributions amount” means (subject to subsection (7)) the aggregate of the pension contributions paid by M in the relevant tax years in respect of M’s remediable service in the employment or office under—

(a)any Chapter 1 scheme, and

(b)where M has made an election by virtue of section 5 (opting in: persons with opted-out service), any partnership pension account.

(6)A reference in subsection (5) to pension contributions paid by M includes, in relation to any pension contributions paid under a partnership pension account, such sums as are deducted by M under section 192 of FA 2004 (relief at source).

(7)The “paid contributions amount” determined under subsection (5) is to be adjusted by—

(a)deducting any amounts of compensation paid to M in respect of the remediable service in question under section 16(3), and

(b)adding any pension contributions paid by M in respect the remediable service in question under section 16(4).

(8)In this section “the adjusted contributions amount” means the aggregate of M’s new scheme contributions for the relevant tax years.

(9)In this section “the appropriate person” means—

(a)M, or

(b)if M is deceased, M’s personal representatives.

(10)In this section “the relevant tax years” means—

(a)in relation to pensionable service under a Chapter 1 legacy scheme that is not an Agency scheme, the tax years from 2015-16 to 2021-22 inclusive;

(b)in relation to pensionable service under a Chapter 1 legacy scheme that is an Agency scheme, the tax years from 2016-17 to 2021-22 inclusive.

Modifications etc. (not altering text)

C1Pt. 1 Ch. 1 applied (1.10.2023) by S.I. 2005/438, Sch. 3 para. 40(4) (as inserted by The Armed Forces Pensions (Remediable Service) Regulations 2023 (S.I. 2023/998), reg. 1(b), Sch. 2)