Paragraph 39 Remedial arrangements: generalF1

(1)

An application is made in accordance with this paragraph where—

(a)

it is in writing in a form and manner determined by the Scheme manager,

(b)

it is accompanied by any information the Scheme manager reasonably requires to be provided for the purposes of—

(i)

determining the matters mentioned in paragraph 38(2)(a);

(ii)

complying with any requirements of the relevant rules in Part C of Schedule 1, and

(c)

it is received by the Scheme manager—

(i)

before the end of the period of 12 months beginning with the day on which a remediable service statement is first provided to M, or

(ii)

such later time as the Scheme manager considers reasonable in all the circumstances.

(2)

The Scheme manager may treat an approved application made in accordance with sub-paragraph (1) as if it were a notice under rule C.1(2) of Schedule 1.

(3)

Where M enters into a remedial voluntary contributions arrangement, M owes to the Scheme manager an amount equal to—

(a)

the aggregate of the voluntary contributions which M would have owed had M entered into the remedial voluntary contributions arrangement at the time M would have entered into the same or a similar arrangement but for a relevant breach of a non-discrimination rule, less

(b)

tax relief amounts calculated in accordance with direction 12(2) to (7) of the PSP Directions 2022.

(4)

Where a determination is made in accordance with direction 12(6) of the PSP Directions 2022, the following apply—

(a)

direction 12(8) (provision of explanation);

(b)

direction 12(9) and (10) (appeals).

(5)

A remedial voluntary contributions arrangement entered into under this Chapter does not breach rule C.1(6) of Schedule 1 where the remedial voluntary contributions due under that arrangement in respect of any tax year would not have breached that rule had the remedial voluntary contributions been paid in that tax year.

Annotations

Textual amendments

F1: Sch. 3 inserted (1.10.2023) by The Armed Forces Pensions (Remediable Service) Regulations 2023 (S.I. 2023/998), reg. 1(b), Sch. 2

Notes on Schedule 3

Modifications

C1: Schs. 1-3 modified (14.7.2026 for the tax year 2014-15 and subsequent tax years) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2026 (S.I. 2026/673), regs. 1(2), 10