# The Judicial Pensions (Remediable Service etc.) Regulations 2023, Regulation 62: Reduction of liability to pay pension contributions by tax relief amounts

Extent: E+W+S+N.I.

(1) This regulation applies where the appropriate person has a liability to pay pension contributions to the 2015 scheme under regulations 22(4) or 38(3) or section 52(4) of PSPJOA 2022.
(2) The scheme manager must reduce the liability for the appropriate person to pay the pension contributions by tax relief amounts determined in accordance with direction 22(5) and (6) of the PSP Directions 2022.
(3) The scheme manager must make the reduction mentioned in paragraph (2) before the liability is netted off in accordance with regulation 64.
(4) The following provisions of the PSP Directions 2022 apply where the scheme manager makes a determination in accordance with direction 22(5)—
(a) direction 22(7) (provision of explanation);
(b) direction 22(8) and (9) (appeals).

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Source: https://www.legislation.gov.uk/uksi/2023/766/regulation/62 (the official version)
Page: https://openlegislation.uk/judicial-pensions-remediable-service-etc-regulations-2023/regulation-62
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.