Regulation 20 Effect of immediate detriment remedy on pension contributions previously paid or payableI1
United Kingdom
Paragraph (2) applies where P has F1made any payments purporting to be pension contributions under the 2015 scheme (“the purported contributions”) which—
are calculated by reference to P’s remediable service in a salaried judicial office, and
as a result of any immediate detriment remedy that has been obtained in relation to that service, F2were not payments that P was required to make under the 2015 scheme.
F3The purported contributions are to be treated for all purposes—
as not having been paid by P to the 2015 scheme, but
as having been paid by P instead to the scheme mentioned in sub-paragraph (a) of the definition of “relevant judicial legacy scheme” in regulation 14(1).
Paragraph (4) applies where P has F4made any payments purporting to be pension contributions under the 2015 scheme (“the purported contributions”) which—
are calculated by reference to P’s remediable service in a fee-paid judicial office, and
as a result of any immediate detriment remedy that has been obtained in relation to that service, F5were not payments that P was required to make under the 2015 scheme.
F6The purported contributions are to be treated for all purposes—
as not having been paid by P to the 2015 scheme, but
as having been paid by P instead to the judicial legacy fee-paid scheme.
Where, as a result of any immediate detriment remedy that has been obtained (and after taking into account the effect of paragraphs (2) and (4))—
a judicial legacy scheme owes a person an amount in respect of pension contributions which are calculated by reference to P’s remediable service, or
a person owes a judicial legacy scheme an amount in respect of such contributions,
such amount must be paid only in accordance with regulation 22.
Annotations
Textual amendments
- F1
Words in reg. 20(1) substituted (24.1.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79), regs. 1(b), 3(5)(a)(i)
- F2
Words in reg. 20(1)(b) substituted (24.1.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79), regs. 1(b), 3(5)(a)(ii)
- F3
Words in reg. 20(2) substituted (24.1.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79), regs. 1(b), 3(5)(b)
- F4
Words in reg. 20(3) substituted (24.1.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79), regs. 1(b), 3(5)(c)(i)
- F5
Words in reg. 20(3)(b) substituted (24.1.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79), regs. 1(b), 3(5)(c)(ii)
- F6
Words in reg. 20(4) substituted (24.1.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations 2024 (S.I. 2024/79), regs. 1(b), 3(5)(d)
Commencement
- I1
Reg. 20 in force at 5.7.2023, see reg. 1(b)