The Judicial Pensions (Contributions) (Amendment) Regulations 2006

These Regulations may be cited as the Judicial Pensions (Contributions) (Amendment) Regulations 2006 and shall come into force on 6^th April 2006.

The Judicial Pensions (Widows' and Children’s Benefits) Regulations 1987 are amended as follows.

For regulation 9(2) (Additional payments for back service), substitute—

“(2)

An office-holder who has back service and who elects to make periodical payments at the standard rate may also elect to make, in respect of that back service, additional payments at the following rates—

(a)

if he is serving in a 15-year office, 2.4%, 4.8%, 6.6% or a higher percentage, being a multiple of the standard rate;

(b)

if he is serving in a 20-year office, 1.8%, 3.6%, 5.4%, 7.2% or a higher percentage, being a multiple of the standard rate.”

In regulation 10(4) (Method of payment), for the words “15 per cent. of the”, substitute “the total”.

Regulation 13(2) (Refunds of periodical payments) is revoked.

The Judicial Pensions (Widowers' and Children’s Benefits) Regulations 1991 are amended as follows.

For regulation 9(2) (Additional payments for back service in relation to widower’s benefits), substitute—

“(2)

An office-holder who has back service and who elects to make periodical payments at the standard rate may also elect to make, in respect of that back service, additional payments at the following rates—

(a)

if he is serving in a 15-year office, 2.4%, 4.8%, 6.6% or a higher percentage, being a multiple of the standard rate;

(b)

if he is serving in a 20-year office, 1.8%, 3.6%, 5.4%, 7.2% or a higher percentage, being a multiple of the standard rate.”

For regulation 9A(2) (Additional payments for back service in relation to surviving civil partner’s benefits), substitute—

“(2)

An office-holder who has back-service and who elects to make periodical payments at the standard rate may also elect to make, in respect of that back service, additional payments at the following rates—

(a)

if the office-holder is serving in a 15-year office, 2.4%, 4.8%, 6.6% or a higher percentage, being a multiple of the standard rate;

(b)

if the office-holder is serving in a 20-year office, 1.8%, 3.6%, 5.4%, 7.2% or a higher percentage, being a multiple of the standard rate.”

In regulation 10(4) (Method of payment), for the words “15 per cent of the” substitute “the total”.

Regulation 13(2) (Refunds of periodical payments) is revoked.

The Judicial Pensions (Contributions) Regulations 1998 are amended as follows.

In regulation 6(1) (Rate of contributions under section 9), for “3%”, substitute “1.8%”.

In regulation 10 (Calculation of contributions credit), after paragraph (5), insert—

“(6)

For the purpose of paragraph (4), where contributions are paid under a former or last existing scheme on or after 6^th April 2006, the percentage rate of salary at which contributions are paid shall be deemed to be the rate at which they would have been paid prior to 6^th April 2006.”

In regulation 11 (Additional contributions), in paragraph (3), for the words “15% of pension-capped salary”, substitute “his total pension-capped salary in the tax year (that is, in relation to income tax, a year for which any Act provides for income tax to be charged) in which the contributions are made”.

Regulation 11(4) is revoked.

In regulation 11(6), for “3%”, substitute “1.8%”.

In regulation 11(7), for “3%”, in each place, substitute “1.8%”.

Regulation 13(7) (Contributions adjustment) is revoked.

Amendments made by these Regulations do not have effect in so far as the provisions amended apply to the office of the Lord Chancellor.

(This note is not part of the Order)