# The Judicial Pensions (Contributions) Regulations 1995, Regulation 8: Refund of contributions: officers to whom Part I applies by virtue of section 1(1)(b), (c) or (d)


(1) This regulation applies to office-holders to whom Part I applies by virtue of section 1(1)(b), (c) or (d).
(2) Regulation 8(2) and (3) shall apply.
(3) For the purposes of the formulae in paragraphs (4) to (9) of this regulation —
(a) B is the contributions that would have been payable had the office-holder been a member of the Part I scheme, throughout the length of his notional service calculated in accordance with regulation 4(3)(b) or (4)(b) as appropriate together with compound interest;
(b) J and K have the meanings given in regulation 6(6);
(c) Q is the total of contributions that would have been paid had the office-holder been a member of the Part I scheme throughout his service until the notional date;
(d) R is the total of contributions actually paid into the last existing scheme and any former scheme together with compound interest;
(e) S is the contributions actually paid into the Part I scheme together with compound interest; and
(f) T is the notional service.
(4) Where an office-holder is unmarried at the date of retirement but —
(a) during some period or periods of his service has had either a spouse or eligible children; and
(b) the total of his contributions credit and actual contributions made into the Part I scheme exceeds the total of his notional service and actual period served while a member of the Part I scheme,
periodical contributions made since the notional date shall be refunded (subject to paragraph (10)) in accordance with the formula J − Q.
(5) Where the circumstances mentioned in paragraph (4)(a) apply but the total of the office-holder’s contributions credit and actual contributions made into the Part I scheme is less than the total of his service credit and actual period served in the Part I scheme then, where Q is less than the total of the office-holder’s contributions credit and actual contributions into the Part I scheme, the amount to be refunded (subject to paragraph (10)) shall be calculated in accordance with the formula J − Q.
(6) Where an office-holder ceases to hold qualifying judicial office in the circumstances mentioned in regulation 6(6) and J exceeds K the excess contributions referred to shall be refunded (subject to paragraph (10)) in accordance with the formula J− K.
(7) Where Part I applies to an office-holder by virtue of section 1(1)(d) whose election to transfer into the scheme constituted under Part I takes effect on death or retirement and whose contribution credit exceeds his notional service, there shall be refunded (subject to paragraph (10)) the value of the excess to be calculated in accordance with the formula R − B.
(8) Where Part I applies to an office-holder by virtue of section 1(1)(b), the total of whose contributions credit and actual contributions made into the Part I scheme exceeds, on death or retirement, the total of his notional service and actual service completed while a member of the Part I scheme, there shall be refunded (subject to paragraph (10)) the value of the excess to be calculated in accordance with the formula J − (B + S).
(9) Where the contributions credit exceeds 20 years in any case, other than that referred to in paragraphs (7) and (8) and, on death or retirement, a pension is awarded under Part 1, there shall (subject to paragraph (10)) be refunded the value of the excess to be calculated in accordance with the formula
R-BT×20.
(10) The responsible authority shall, in making any refund in pursuance of this regulation, deduct the appropriate amount in respect of tax charged under section 598 of the Income and Corporation Taxes Act 1988.

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Source: https://www.legislation.gov.uk/uksi/1995/638/regulation/8 (the official version)
Page: https://openlegislation.uk/judicial-pensions-contributions-regulations-1995/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.