# The Firefighters’ Pension Scheme (Amendment and Transitional Provisions) (England) Order 2016, Note: Explanatory note

Extent: E+W

(This note is not part of the Order)
This Order amends the Firefighters’ Pension Scheme 1992 (set out in Schedule 2 to the Firemen’s Pension Scheme Order 1992 S.I. 1992/129, “the Scheme”), as it has effect in England.
Article 2(2) removes the obligation on firefighters to pay contributions for the period after they have reckoned the maximum permissible pension entitlement until they reach age 50, the minimum age to draw benefits. The change takes effect from 1st December 2006. Section 12 of the Superannuation Act 1972 permits provisions to have retrospective effect.
Articles 2(3) and 3 make provision for the repayment of any such contributions that have been paid between 1st December 2006 and the date this Order comes into force. The formula set out in article 3 takes account of both interest and an uplift reflecting the tax charge that will be payable under the Finance Act 2004 (c. 12). Under article 2(3), payments will be made from the Firefighters’ Pension Fund which each fire and rescue authority is required to establish and maintain for the purposes of the Scheme.
A full impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen and the impact on the public sector is minimal.

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Source: https://www.legislation.gov.uk/uksi/2016/878/note (the official version)
Page: https://openlegislation.uk/firefighters-pension-scheme-amendment-and-transitional-provisions-england-order-2016/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.