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There are currently no known outstanding effects for the The Judicial Pensions (Remediable Service etc.) Regulations 2023, CHAPTER 8.
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23.—(1) This regulation applies where P has, during the period of remediable service, made any [F2purported] special payments F3....
(2) [F4For the avoidance of doubt, any rights] that would otherwise have been secured by the [F2purported] special payments [F5, had P been entitled to make them,] 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 [F2purported]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 [F6would have been] entitled in respect of those payments [F7had P been entitled to make them].
(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).
Textual Amendments
F1Word 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)
F2Word 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)
F3Words 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)
F4Words 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)
F5Words 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)
F6Words 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)
F7Words 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)
Commencement Information
I1Reg. 23 in force at 5.7.2023, see reg. 1(b)
24.—(1) This regulation applies where—
(a)P has, during the period of remediable service, made any [F9purported] added pension payments F10..., 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 [F9purported] added pension payments—
(a)[F11for the avoidance of doubt, any rights] that would otherwise have been secured by the[F9purported] added pension payments [F12, had P been entitled to make them,] 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[F9purported] 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 [F13would have been] entitled in respect of those payments [F14had P been entitled to make them].
(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
(c)received by the scheme manager before the end of the notification period.
Textual Amendments
F8Word 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)
F9Word 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)
F10Words 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)
F11Words 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)
F12Words 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)
F13Words 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)
F14Words 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)
Commencement Information
I2Reg. 24 in force at 5.7.2023, see reg. 1(b)
25.—(1) This regulation applies where P has, during the period of remediable service, made any [F16purported] effective pension age payments F17....
(2) [F18For the avoidance of doubt, any rights] that would otherwise have been secured by the[F16purported] effective pension age payments [F19, had P been entitled to make them,] 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 [F16purported] 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 [F20would have been] entitled in respect of those payments [F21had P been entitled to make them].
(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).
Textual Amendments
F15Word 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)
F16Word 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)
F17Words 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)
F18Words 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)
F19Words 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)
F20Words 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)
F21Words 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)
Commencement Information
I3Reg. 25 in force at 5.7.2023, see reg. 1(b)
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