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PART 1U.K.Public service pension schemes

CHAPTER 1U.K.Schemes other than judicial schemes and local government schemes

Modifications etc. (not altering text)

Powers to make provision in relation to special casesU.K.

19Pension credit membersU.K.

(1)Scheme regulations for a Chapter 1 scheme may make provision about the benefits payable to or in respect of a relevant pension credit member and the corresponding pension debit member.

(2)In this section “relevant pension credit member”, in relation to a Chapter 1 scheme, means a member of the scheme 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 in an employment or office of another member.

(3)In this section “the corresponding pension debit member”, in relation to a relevant pension credit member, means the member mentioned in subsection (2)(b).

(4)The provision that may be made under subsection (1) includes provision under which—

(a)the pension debit of the corresponding pension debit member is adjusted where an election under section 6 (immediate choice) or section 10 (deferred choice) is made in relation to the member’s remediable service;

(b)the pension credit of a relevant pension credit member is adjusted on the assumption that an election under section 6 or 10 is made in relation to the remediable service of the corresponding pension debit member (regardless of whether it in fact is).

(5)Provision made under subsection (1) must include provision under which, in a case in which the corresponding pension debit member in relation to a relevant pension credit member has mixed service, any pension credit retained by the relevant pension credit member under the scheme is of a value determined by reference to the value of benefits payable under only one Chapter 1 scheme.

(6)For the purposes of this Chapter a member’s remediable service in an employment or office is “mixed service” if, disregarding section 2(1)—

(a)some of the service is pensionable service under a Chapter 1 legacy scheme, and

(b)some of the service is pensionable service under a Chapter 1 new scheme.

(7)In this section—

Modifications etc. (not altering text)

Commencement Information

I1S. 19 in force at Royal Assent for specified purposes, see s. 131(1)

I2S. 19 in force at 1.10.2023 in force in so far as not already in force (or on such earlier day as may be appointed), see s. 131(2)(a)(b)

20Voluntary contributionsU.K.

(1)Scheme regulations for a Chapter 1 scheme may make provision about cases in which a member has paid voluntary contributions to the scheme during any period of remediable service.

(2)The provision that may be made under subsection (1) includes, in particular, provision under which the rights to additional benefits, or earlier payment of benefits, that would otherwise have been secured by the payment of the voluntary contributions are varied, in a case in which an election by virtue of section 6 or 10 is made in respect of any remediable service of the member in question.

(3)The rights may, in particular, be varied so that they are of an equivalent value to rights the member would have secured under the Chapter 1 new scheme that is connected with the scheme if the voluntary contributions had been paid to that scheme.

(4)The provision that may be made under subsection (1) in scheme regulations for a Chapter 1 new scheme includes, in particular, provision under which the rights to additional benefits, or earlier payment of benefits, that would otherwise have been secured by the payment of the voluntary contributions are extinguished.

(5)Where scheme regulations made by virtue of subsection (1) make provision as mentioned in subsection (4), scheme regulations by virtue of subsection (1) must be made that include provision under which—

(a)the person whose rights are extinguished receives rights under a Chapter 1 scheme that are of an equivalent value to the extinguished rights,

(b)rights are conferred under a Chapter 1 scheme that would have been secured under that scheme if the voluntary contributions had been paid to that scheme, or

(c)the scheme manager is required to pay the member who paid the contributions or, if that member is deceased, that member’s personal representatives an amount by way of compensation equal to—

(i)the aggregate of the voluntary contributions paid, less

(ii)an amount in respect of the value of the tax relief under section 188 of FA 2004 (member contributions) to which the member was entitled in respect of the voluntary contributions.

Modifications etc. (not altering text)

Commencement Information

I3S. 20 in force at Royal Assent for specified purposes, see s. 131(1)

I4S. 20 in force at 1.10.2023 in force in so far as not already in force (or on such earlier day as may be appointed), see s. 131(2)(a)(b)

21TransfersU.K.

(1)Scheme regulations for a Chapter 1 scheme may make provision about cases in which—

(a)a member transfers out of the scheme rights in respect of remediable service in an employment or office that is pensionable service under the scheme;

(b)a member transfers in to the scheme rights in respect of remediable service in an employment or office that is pensionable service under another Chapter 1 scheme;

(c)a member transfers in to the scheme rights in respect of remediable service in a judicial office (within the meaning of Chapter 2) that is pensionable service under a judicial scheme (within the meaning of that Chapter);

(d)a member transfers in to the scheme rights in respect of remediable service in an employment or office (within the meaning of Chapter 3) that is pensionable service under a local government scheme (within the meaning of that Chapter);

(e)a person, within the period beginning with the closing date and ending with 31 March 2022, transfers in to the scheme, or to any other Chapter 1 scheme, rights in respect of service in any employment or office.

(2)The provision that may be made under subsection (1)(b) to (e) includes, in particular, provision under which the rights to benefits that would otherwise have been secured by the transfer are varied, in a case in which an election by virtue of section 6 or 10 is made in respect of any remediable service of the member in question.

(3)The rights may, in particular, be varied so that they are of an equivalent value to rights the member would have secured under another Chapter 1 scheme if the rights had been transferred in to that scheme.

(4)The provision that may be made under subsection (1)(b) to (e) includes, in particular, provision under which the rights to benefits that would otherwise have been secured by the transfer are extinguished.

(5)Where scheme regulations made by virtue of subsection (1) make provision as mentioned in subsection (4), scheme regulations by virtue of subsection (1) must be made that include provision under which—

(a)the person in question receives rights under a Chapter 1 scheme that are of an equivalent value to the extinguished rights, or

(b)the person in question is given rights under a Chapter 1 scheme that the member would have secured under that scheme if the transfer had been made in to that scheme.

Modifications etc. (not altering text)

Commencement Information

I5S. 21 in force at Royal Assent for specified purposes, see s. 131(1)

I6S. 21 in force at 1.10.2023 in force in so far as not already in force (or on such earlier day as may be appointed), see s. 131(2)(a)(b)

22Further powers to make provision about special casesU.K.

(1)Scheme regulations for a Chapter 1 scheme may make further provision relating to a member who has remediable service in an employment or office.

(2)The provision that may be made under subsection (1) includes, in particular—

(a)provision about the benefits payable to or in respect of a member who has remediable service in an employment or office that is mixed service;

(b)provision about the benefits payable to or in respect of a member who has remediable service in an employment or office where—

(i)there is another Chapter 1 scheme that provides benefits for persons in that employment or office, and

(ii)the two schemes provide (or in any circumstances might provide) benefits to or in respect of a person in relation to the same period of service;

(c)provision about the benefits payable to or in respect of a member where, disregarding section 2(1), the member—

(i)has remediable service in an employment or office that is pensionable service under a Chapter 1 new scheme, and

(ii)has a right under that scheme, if they retire before normal pension age, on the making of a payment to the scheme, to the reduction or elimination of the actuarial reduction that would otherwise have been made to the benefits payable to or in respect of the member in respect of that remediable service;

(d)provision about the benefits payable to or in respect of a person who has partially retired;

(e)provision about the benefits payable in respect of a child of a deceased member where—

(i)the member has remediable service in an employment or office, and

(ii)the child is not living in the same household as an adult survivor of the member;

(f)provision about cases in which a person has remediable service in an employment or office any of which is excess teacher service;

(g)provision about cases in which a person has remediable service in an employment or office and also has service in an employment or office as a teacher which—

(i)takes place in the period beginning with the day after the closing date and ending with 31 March 2022,

(ii)is pensionable service under a Chapter 1 new scheme, and

(iii)is not remediable service;

(h)provision about cases in which a person has a partnership pension account;

(i)provision about cases in which a person is made redundant;

(j)provision about cases in which the scheme administrator of a Chapter 1 scheme pays a liability under section 217 or 237B of FA 2004 (joint liability of scheme administrator to lifetime allowance charge or annual allowance charge);

(k)provision about cases in which remuneration is or was payable to a person on the satisfaction of a condition relating to whether any remediable service of the person is or was, or is or was eligible to be, pensionable service under a particular Chapter 1 scheme (including provision requiring any such remuneration that has been paid to be repaid);

(l)provision about cases in which a former member of the armed forces—

(i)is, disregarding section 2(1), entitled under regulation 19 of AFEDP 2014 (lump sum awards: incapacity for armed forces service) to a payment determined (to any extent) by reference to the person’s remediable service in an employment or office, or

(ii)would be entitled under that regulation to such a payment if the benefits payable to the person, so far as determined by reference the person’s remediable service in the employment or office, were new scheme benefits.

(3)Scheme regulations for a Chapter 1 new scheme may make provision about injury and compensation benefits payable under a relevant injury and compensation scheme to or in respect of a member who has remediable service in an employment or office.

(4)Provision made under subsection (3) may in particular be made by amending the relevant injury and compensation scheme.

(5)In subsections (3) and (4) and this subsection—

(a)“injury and compensation scheme” means a pension scheme that is listed in Schedule 6 to PSPA 2013 or Schedule 6 to PSPA(NI) 2014 (existing injury and compensation schemes);

(b)an injury and compensation scheme is “relevant”, in relation to a Chapter 1 new scheme, if it is connected with the Chapter 1 new scheme;

(c)a reference to “injury and compensation benefits” payable under an injury and compensation scheme is a reference to—

(i)in the case of an injury and compensation scheme in relation to which Schedule 6 to PSPA 2013 or Schedule 6 to PSPA(NI) 2014 specifies particular benefits, those benefits;

(ii)in the case of any other injury and compensation scheme, any benefits payable under the scheme.

(6)The provision that may be made by scheme regulations under this section, or under section 19, 20 or 21, includes, in particular—

(a)provision modifying any provision of this Chapter in its application to persons of a description specified in the regulations;

(b)provision corresponding to, or applying, any provision of this Chapter, with or without modifications.

(7)In this section—

Modifications etc. (not altering text)

Commencement Information

I7S. 22 in force at Royal Assent for specified purposes, see s. 131(1)

I8S. 22 in force at 1.10.2023 in force in so far as not already in force (or on such earlier day as may be appointed), see s. 131(2)(a)(b)