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The Judicial Pensions (Remediable Service etc.) Regulations (Northern Ireland) 2023

S.R. 2023/107 · Made 28 June 2023 · Extends to Northern Ireland

Up to date with all changes known to legislation.gov.uk, revised to 24 May 2024.

Public Service Pensions

Made 28th June 2023

Coming into operation- 24th July 2023

The Department of Justice makes the following Regulations in exercise of the powers conferred by section 1(1) and (2)(b), 2(1) (as read with paragraph 2 of Schedule 2) and 3(1), (2)(a) (as read with paragraphs 2, 9, 12 and 13 of Schedule 3) and (c), (3) and (4A) of the Public Service Pensions Act (Northern Ireland) 2014f1 (“the 2014 Act”) and sections 55(1) and (2), 56(1) to (3), 57(1), (4) and (5), 58(1) to (4), 61(1) and (2), 67(2) and (3), 74(2) and 103(1) and (2) of the Public Service Pensions and Judicial Offices Act 2022f2 (“the PSPJOA 2022”).

In accordance with section 21 of, and paragraph 2 of Schedule 2 to, the 2014 Act, the Department of Justice has consulted such persons and the representatives of such persons as appear to be affected by these Regulations.

In accordance with section 3(5) of the 2014 Act, the Department of Justice has obtained the consent of the Department of Financef3 before making these Regulations.

The Department of Justice has had regard to the matters referred to in section 5(4) of the 2014 Act.

These Regulations are made in accordance with Treasury directionsf4 made under section 62 of PSPJOA 2022.

In accordance with section 24(1)(c) of the 2014 Act, the Pension Board for the scheme of judicial office holders has stated that it considers these Regulations to be minor or wholly beneficial.

Annotations to the whole text

Footnotes

f1

2014 c. 2. (N.I.). Section 3(1) was amended by section 94(2) of PSPJOA 2022, and section 3(2)(c) and (4A) were inserted by, respectively, section 94(3) and (4) of that Act.

f2

2022 c. 7.

f3

Formerly the Department of Finance and Personnel, see section 1(4) and (11) of and Schedule 1 to, the Departments Act (Northern Ireland) 2016 (2016 c.5 (N.I.)).

f4

See section 75 of PSPJOA 2022 for the meaning of “Treasury directions”.

Contents

  1. Part 1: Preliminary
  2. 1Citation and commencement
  3. 2Interpretation
  4. 3Scheme manager
  5. 4Delegation
  6. 5Right of appeal
  7. Part 2: Provision about special cases where a member has remediable service
  8. Chapter 1: Application of Part
  9. 6Application of Part
  10. Chapter 2: Member options
  11. 7Compensation for special payments to buy out early payment reduction
  12. 8Compensation for payments for added pension
  13. 9Transfers out of the 2015 scheme
  14. Chapter 3: Partial retirement
  15. 10Partial retirement notice
  16. 11Corrections for pension benefits and lump sum benefits on partial retirement
  17. Chapter 4: Annual allowance tax charges
  18. 12Payment of annual allowance tax charges and provision of information
  19. Part 3: Provision where an immediate detriment remedy has been obtained
  20. Chapter 1: Application and Interpretation
  21. 13Application of Part
  22. 14Interpretation of Part
  23. Chapter 2: Information statements
  24. 15Information statements
  25. Chapter 3: Partnership pension account where an immediate detriment remedy has been obtained
  26. 16Partnership pension account: requirement to transfer and surrender rights
  27. Chapter 4: Benefits for children where an immediate detriment remedy has been obtained
  28. 17Benefits for children
  29. Chapter 5: Partial retirement where an immediate detriment remedy has been obtained
  30. 18Partial retirement notice
  31. Chapter 6: Benefits and contributions previously paid or payable
  32. 19Effect of immediate detriment remedy on benefits previously paid or payable
  33. 20Effect of immediate detriment remedy on pension contributions previously paid or payable
  34. Chapter 7: Corrections for benefits and contributions where an immediate detriment remedy has been obtained
  35. 21Pension benefits and lump sum benefits
  36. 22Pension contributions
  37. Chapter 8: Compensation for voluntary payments where an immediate detriment remedy has been obtained
  38. 23Compensation for purported special payments to buy out early payment reduction
  39. 24Compensation for payments for purported added pension
  40. 25Compensation for purported effective pension age payments
  41. Chapter 9: Transitional protection allowance where an immediate detriment remedy has been obtained
  42. 26Transitional protection allowance
  43. Chapter 10: Compensation for compensatable losses where an immediate detriment remedy has been obtained
  44. 27Power to pay compensation in respect of compensatable losses
  45. Chapter 11: Unauthorised payments where an immediate detriment remedy has been obtained
  46. 28Scheme rules that prohibit unauthorised payments
  47. Part 4: Provision in relation to certain fee-paid judges
  48. Chapter 1: Application and Interpretation
  49. 29Application of Part
  50. 30Interpretation of Part
  51. Chapter 2: Information statements
  52. 31Information statements
  53. Chapter 3: Partnership pension account where a person has relevant service
  54. 32Partnership pension account: requirement to transfer and surrender rights.
  55. Chapter 4: Benefits for children
  56. 33Benefits for children
  57. Chapter 5: Partial retirement
  58. 34Partial retirement notice
  59. Chapter 6: Benefits and contributions previously paid or payable
  60. 35Benefits previously paid or payable
  61. 36Pension contributions previously paid or payable
  62. Chapter 7: Corrections for pension benefits and contributions
  63. 37Pension benefits and lump sum benefits
  64. 38Pension contributions
  65. Chapter 8: Compensation for voluntary payments
  66. 39Compensation for purported special payments to buy out early payment reduction
  67. 40Compensation for payments for purported added pension
  68. 41Compensation for purported effective pension age payments
  69. 42Transfers out of the 2015 scheme
  70. Chapter 9: Transitional protection allowance
  71. 43Transitional protection allowance
  72. Chapter 10: Compensation for compensatable losses
  73. 44Power to pay compensation in respect of compensatable losses
  74. Chapter 11: Unauthorised payments
  75. 45Scheme rules that prohibit unauthorised payments
  76. Part 5: Pension Credit Members
  77. Chapter 1: Preliminary
  78. 46Application of Part
  79. 47Interpretation of Part
  80. Chapter 2: Provision where all remediable or relevant service was in the 2015 scheme
  81. 48Application of Chapter
  82. 49Adjustments for pension credit members
  83. 50Adjustments for pension debit members where a legacy scheme election is made
  84. Chapter 3: Provision where all remediable service subject to a relevant pension sharing order was in a judicial legacy scheme
  85. 51Application of Chapter
  86. 52Adjustments for pension credit members
  87. 53Adjustments for pension debit members where a 2015 scheme election is made
  88. Chapter 4: Provision where the relevant pension sharing order is in respect of mixed service
  89. 54Application of Chapter
  90. 55Interpretation of Chapter
  91. 56Adjustments for pension credit members where there is mixed service
  92. 57Adjustments for pension debit members
  93. Chapter 5: Correction of pension benefits and lump sum benefits
  94. 58Correction of pension benefits and lump sum benefits where underpayment
  95. 59Correction of pension benefits and lump sum benefits where overpayment
  96. Part 6: Liabilities and amounts owed
  97. Chapter 1: Interest
  98. 60Interest
  99. Chapter 2: Reduction or waiver of liabilities owed to a judicial scheme
  100. 61Application of Chapter
  101. 62Reduction of liability to pay pension contributions by tax relief amounts
  102. 63Reduction or waiver of liability to repay overpaid pension benefits
  103. Chapter 3: Netting off
  104. 64Netting off
  105. Chapter 4: Amounts owed to a judicial scheme or employer or to a person
  106. 65Application
  107. 66Amounts owed to a judicial scheme
  108. 67Amounts owed to a person’s employer
  109. 68Amounts owed to a person
  110. Part 7: Miscellaneous amendments
  111. 69Miscellaneous amendments
  112. Signature
  113. Schedule: Miscellaneous amendments
  114. 1Amendment of the Judicial Pensions Regulations (Northern Ireland) 2015
  115. 2Amendment of the Judicial Pensions Regulations (Northern Ireland) 2015
  116. 3Amendment of the Judicial Pensions Regulations (Northern Ireland) 2015
  117. 4Amendment of the Judicial Pensions Regulations (Northern Ireland) 2015
  118. 5Amendment of the Judicial Pensions Regulations (Northern Ireland) 2015
  119. 6Amendment of the Judicial Pensions Regulations (Northern Ireland) 2015
  120. Explanatory note