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  1. Introductory Text

  2. PART 1 Introductory provisions

    1. 1.Citation and commencement

    2. 2.Interpretation

    3. 3.Delegation

  3. PART 2 Remediable service statements

    1. 4.Requirements relating to remediable service statements

  4. PART 3 Decisions about the treatment of remediable service

    1. CHAPTER 1 Opted-out service elections

      1. 5.Application and interpretation of Chapter 1

      2. 6.Election in relation to PCSPS(NI) opted-out service

    2. CHAPTER 2 Immediate choice decision for alpha or PCSPS(NI) benefits

      1. 7.Application of Chapter 2

      2. 8.Immediate choice decision for alpha or PCSPS(NI) benefits: general

      3. 9.Immediate choice decision: additional requirements

      4. 10.Immediate choice decision: deemed section 6 election

    3. CHAPTER 3 Deferred choice decision for alpha or PCSPS(NI) benefits

      1. 11.Application of Chapter 3

      2. 12.Deferred choice decision for alpha or PCSPS(NI) benefits: general

      3. 13.Deferred choice decision: when a deferred choice decision may be made

      4. 14.Deferred choice decision: revocation

      5. 15.Deferred choice decision: additional requirements

  5. PART 4 Provision about divorce and dissolution arrangements

    1. CHAPTER 1 Pension credit and pension debit members

      1. SECTION 1 Application and interpretation of Chapter 1

        1. 16.Application and interpretation of Chapter 1

      2. SECTION 2 Pension sharing orders: information provided before 1st October 2023

        1. 17.Application and interpretation of Section 2

        2. 18.Meaning of “alternative amount”

        3. 19.Information provided before 1st October 2023: calculating a remediable credit adjustment

        4. 20.Information provided before 1st October 2023: applying a remediable credit adjustment

        5. 21.Information provided before 1st October 2023: recalculating D’s reduction of benefit

      3. SECTION 3 Information provided on or after 1st October 2023

        1. 22.Application and interpretation of Section 3

        2. 23.Information provided on or after 1st October 2023: calculation of pension credits and debits

        3. 24.Information provided on or after 1st October 2023: recalculating D’s reduction of benefit

    2. CHAPTER 2 Arrangements on divorce, annulment or dissolution other than a pension sharing order

      1. 25.Arrangements other than a pension sharing order: calculating the value of pension benefits

  6. PART 5 Voluntary contributions

    1. CHAPTER 1 Added pension

      1. 26.Interpretation of Chapter 1

      2. 27.Lump sum purchase of added pension

      3. 28.Periodic arrangements for alpha added pension

      4. 29.PCSPS(NI) added pension: treatment on a section 6 or 10 election

    2. CHAPTER 2 Effective pension age

      1. 30.Treatment of EPA rights

    3. CHAPTER 3 Treatment of remediable added pension rights

      1. 31.Application and interpretation of Chapter 3

      2. 32.Treatment of added pension rights under alpha

      3. 33.Benefits already paid in relation to added pension rights

      4. 34.Pension benefits and lump sum benefits in relation to remediable additional rights

    4. CHAPTER 4 Remedial arrangements to pay voluntary contributions to the PCSPS(NI)

      1. 35.Remedial arrangements to pay voluntary contributions to secure EPA rights

  7. PART 6 Transfers

    1. CHAPTER 1 General

      1. 36.Interpretation of Part 6

      2. 37.Transferred out remediable service statements

    2. CHAPTER 2 Transfers on a cash equivalent basis

      1. SECTION 1 Transfers before 1st October 2023

        1. 38.Transfers out before 1st October 2023

        2. 39.Transfers in before 1st October 2023

      2. SECTION 2 Transfers on or after 1st October 2023

        1. 40.Application of Section 2

        2. 41.Transfers out on or after 1st October 2023

    3. CHAPTER 3 Transfers on a club basis

      1. SECTION 1 Club transfers before 1st October 2023

        1. 42.Club transfers out before 1st October 2023

        2. 43.Club transfers in before 1st October 2023

      2. SECTION 2 Club transfers on or after 1st October 2023

        1. 44.Application of Section 2

        2. 45.Club transfers out on or after 1st October 2023

        3. 46.Club transfers in on or after 1st October 2023

      3. SECTION 3 Interim payment of benefits in certain cases

        1. 47.Interim payment of benefits in certain cases

    4. CHAPTER 4 Treatment of rights secured by virtue of a remediable value

      1. 48.Application and interpretation of Chapter 4

      2. 49.Transferred in remediable rights treated as being in the PCSPS(NI)

      3. 50.Varying the value of benefits secured by virtue of transferred in remediable rights

      4. 51.Benefits already paid in relation to transferred in remediable rights

      5. 52.Pension benefits and lump sum benefits in relation to transferred in remediable rights

  8. PART 7 Provision about special cases

    1. CHAPTER 1 Ill-health retirement

      1. 53.Application and interpretation of Chapter 1

      2. 54.Whether M meets the IHR criteria in M’s alternative scheme

      3. 55.Deferred choice members entitled to ill-health benefits in their alternative scheme only

      4. 56.Remedy members entitled to ill-health benefits in their alternative scheme only

      5. 57.Remedy members with provisional awards of ill-health pension

      6. 58.Disapplication of certain requirements

    2. CHAPTER 2 Miscellaneous special cases

      1. 59.Protection of the amount of pension in payment to an eligible child

      2. 60.Modification of nomination rules for Section II members

      3. 61.Aggregation of PCSPS(NI) membership

      4. 62.Payment of annual allowance tax charges and provision of information

  9. PART 8 Immediate detriment cases

    1. 63.Treatment of immediate detriment cases

  10. PART 9 Liabilities and payment

    1. CHAPTER 1 Application of Part 9

      1. 64.Application of Part 9

    2. CHAPTER 2 Interest, compensation and netting off

      1. 65.Interest

      2. 66.Indirect compensation

      3. 67.Applications for compensation or indirect compensation

      4. 68.Netting off

    3. CHAPTER 3 Reduction and waiver of liabilities

      1. 69.Reduction of liabilities in relation to pension contributions

      2. 70.Power to reduce or waive amounts owed by a person to the scheme manager

      3. 71.Agreement to waive a liability owed by the scheme manager in respect of an immediate correction

    4. CHAPTER 4 Payment of net liabilities

      1. 72.Application of Chapter 4

      2. 73.Payment of amounts owed to the scheme manager

      3. 74.Payment of amounts owed to a person

  11. Signature

    1. SCHEDULE

      Eligible decision-makers for deceased members

      1. 1.Interpretation

      2. 2.Sole beneficiary: an adult

      3. 3.Sole beneficiary: a child

      4. 4.Sole beneficiary: a body

      5. 5.Sole beneficiary: M’s estate

      6. 6.Multiple beneficiaries: including a surviving adult

      7. 7.Multiple beneficiaries: including adult eligible children

      8. 8.Multiple beneficiaries: nominated individuals only

      9. 9.Multiple beneficiaries: non-adult eligible children

      10. 10.Multiple beneficiaries: nominated children only

      11. 11.Multiple beneficiaries: one or more adults and one or more children

      12. 12.Other cases

  13. Explanatory Note