Paragraph 56 Benefits already paid in relation to transferred in remediable rightsF1

(1)

Sub-paragraph (2) applies in relation to any benefits (“the paid benefits”) that the reformed scheme has at any time paid to a person (“P”) so far as—

(a)

they are calculated by reference to a remediable value, and

(b)

they are benefits that, as a result of paragraphs 53(2)(a) or 54(2)(a), P was not entitled to receive from the reformed scheme.

(2)

The paid benefits are to be treated for all purposes—

(a)

as not having been paid to P by the reformed scheme, but

(b)

as having been paid to P instead by this Scheme.

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