Public Service Pensions and Judicial Offices Act 2022

50 Effect of elections on pension contributions previously paid or payable

(1) Subsection (2) applies where a member (“M”) of a judicial 2015 scheme has paid any pension contributions (“the paid contributions”) under the scheme which—

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

(b) as a result of a legacy scheme election made in respect of M, M was not required to pay to the scheme.

(2) The paid contributions are to be treated for all purposes—

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

(b) as having been paid by M instead to the relevant judicial legacy salaried scheme.

(3) Subsection (4) applies where a member (“M”) of a judicial 2015 scheme has paid any pension contributions (“the paid contributions”) under the scheme which—

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

(b) as a result of a legacy scheme election made in respect of M, M was not required to pay to the scheme.

(4) The paid contributions are to be treated for all purposes—

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

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

(5) Subsection (6) applies where a member (“M”) of a judicial legacy scheme has paid any pension contributions (“the paid contributions”) under the scheme which—

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

(b) as a result of a 2015 scheme election made in respect of M, M was not required to pay to the scheme.

(6) The paid contributions are to be treated for all purposes—

(a) as not having been paid by M to the judicial legacy scheme, but

(b) as having been paid by M instead to the relevant 2015 scheme.

(7) In subsection (6) “the relevant 2015 scheme” means—

(a) in relation to service in a judicial office within section 71(1)(a) or (b), the Judicial Pensions Regulations 2015 (S.I. 2015/182);

(b) otherwise, the Judicial Pensions Regulations (Northern Ireland) 2015 (S.R. (N.I.) 2015 No. 76).

(8) Subsection (9) applies where, as a result of a legacy scheme election or 2015 scheme election (and after taking into account the effect of subsections (2), (4) and (6))—

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

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

(9) The liability is to be discharged only in accordance with section 52 (corrections for pension contributions).