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The Public Service (Civil Servants and Others) Pensions (Remediable Service) Regulations (Northern Ireland) 2023

S.R. 2023/141 · Made 21 September 2023 · Extends to Northern Ireland

Up to date with all changes known to legislation.gov.uk, revised to 18 June 2026.

Public Service Pensions

Made 21st September 2023

Coming into operation 1st October 2023

The Department of Finance makes these Regulations in exercise of the powers conferred by sections 1(1) and (2)(a), 2(1) (together with paragraph 1 of Schedule 2) and 3(1), (2)(a) (as read with paragraph 13 of Schedule 3) and (c) and (3) of the Public Service Pensions Act (Northern Ireland) 2014f1 (“the 2014 Act”) and sections 5(1) and (5), 6(1), 7(3), 8(1) and (3), 10(1), 11(1) and (5), 12(1) and (3), 18(1) to (3), (5), (6) and (8), 19(1), (4) and (5), 20(1), (4) and (5), 21, 22(1) and (6), 24(1), 25(1) and (4), 26(1) and (2), 29(1), (7) and (8) and 31(2) and (3) of the Public Service Pensions and Judicial Offices Act 2022f2 (“PSPJOA 2022”).

In accordance with section 21(1) of the 2014 Act, the Department of Finance has consulted the representatives of such persons as appear to the Department of Finance likely to be affected by these Regulations.

To the extent required by section 27 of PSPJOA 2022, these Regulations are made in accordance with Treasury Directionsf3 made under that section.

Annotations to the whole text

Footnotes

f1

2014 c. 2 Section 3(1) was amended by section 94(12) of PSPJOA 2022, and section 3(2)(c) was inserted by section 94(13) of that Act.

f2

2022 c. 7.

f3

See section 38 of PSPJOA 2022 for the meaning of “Treasury Directions”, which includes directions given by the Department of Finance. The Public Service Pensions (Exercise of Powers, Compensation, and Information) Directions (Northern Ireland) 2023 were published on 26 January 2023 and are accessible online at https://www.finance-ni.gov.uk/publications/directions-made-under-public-service-pensions-and-judicial-offices-act-2022.

Contents

  1. Part 1: Introductory provisions
  2. 1Citation and commencement
  3. 2Interpretation
  4. 3Delegation
  5. Part 2: Remediable service statements
  6. 4Requirements relating to remediable service statements
  7. 4AVoidable remediable service statements
  8. Part 3: Decisions about the treatment of remediable service
  9. Chapter 1: Opted-out service elections
  10. 5Application and interpretation of Chapter 1
  11. 6Election in relation to PCSPS(NI) opted-out service
  12. Chapter 2: Immediate choice decision for alpha or PCSPS(NI) benefits
  13. 7Application of Chapter 2
  14. 8Immediate choice decision for alpha or PCSPS(NI) benefits: general
  15. 9Immediate choice decision: additional requirements
  16. 10Immediate choice decision: deemed section 6 election
  17. Chapter 3: Deferred choice decision for alpha or PCSPS(NI) benefits
  18. 11Application of Chapter 3
  19. 12Deferred choice decision for alpha or PCSPS(NI) benefits: general
  20. 13Deferred choice decision: when a deferred choice decision may be made
  21. 14Deferred choice decision: revocation
  22. 15Deferred choice decision: additional requirements
  23. Part 4: Provision about divorce and dissolution arrangements
  24. Chapter 1: Pension credit and pension debit members
  25. Application and interpretation of Chapter 1
  26. 16Application and interpretation of Chapter 1
  27. Pension sharing orders: information provided before 1st October 2023
  28. 17Application and interpretation of Section 2
  29. 18Meaning of “alternative amount”
  30. 19Information provided before 1st October 2023: calculating a remediable credit adjustment
  31. 20Information provided before 1st October 2023: applying a remediable credit adjustment
  32. 21Information provided before 1st October 2023: recalculating D’s reduction of benefit
  33. Information provided on or after 1st October 2023
  34. 22Application and interpretation of Section 3
  35. 23Information provided on or after 1st October 2023: calculation of pension credits and debits
  36. 24Information provided on or after 1st October 2023: recalculating D’s reduction of benefit
  37. Chapter 2: Arrangements on divorce, annulment or dissolution other than a pension sharing order
  38. 25Arrangements other than a pension sharing order: calculating the value of pension benefits
  39. Part 5: Voluntary contributions
  40. Chapter 1: Added pension
  41. 26Interpretation of Chapter 1
  42. 27Lump sum purchase of added pension
  43. 28Periodic arrangements for alpha added pension
  44. 29PCSPS(NI) added pension: treatment on a section 6 or 10 election
  45. Chapter 2: Effective pension age
  46. 30Treatment of EPA rights
  47. Chapter 3: Treatment of remediable added pension rights
  48. 31Application and interpretation of Chapter 3
  49. 32Treatment of added pension rights under alpha
  50. 33Benefits already paid in relation to added pension rights
  51. 34Pension benefits and lump sum benefits in relation to remediable additional rights
  52. Chapter 4: Remedial arrangements to pay voluntary contributions to the PCSPS(NI)
  53. 35Remedial arrangements to pay voluntary contributions to secure EPA rights
  54. Part 6: Transfers
  55. Chapter 1: General
  56. 36Interpretation of Part 6
  57. 37Transferred out remediable service statements
  58. Chapter 2: Transfers on a cash equivalent basis
  59. Transfers before 1st October 2023
  60. 38Transfers out before 1st October 2023
  61. 39Transfers in before 1st October 2023
  62. Transfers on or after 1st October 2023
  63. 40Application of Section 2
  64. 41Transfers out on or after 1st October 2023
  65. Chapter 3: Transfers on a club basis
  66. Club transfers before 1st October 2023
  67. 42Club transfers out before 1st October 2023
  68. 43Club transfers in before 1st October 2023
  69. Club transfers on or after 1st October 2023
  70. 44Application of Section 2
  71. 45Club transfers out on or after 1st October 2023
  72. 46Club transfers in on or after 1st October 2023
  73. Interim payment of benefits in certain cases
  74. 47Interim payment of benefits in certain cases
  75. Chapter 4: Treatment of rights secured by virtue of a remediable value
  76. 48Application and interpretation of Chapter 4
  77. 49Transferred in remediable rights treated as being in the PCSPS(NI)
  78. 50Varying the value of benefits secured by virtue of transferred in remediable rights
  79. 51Benefits already paid in relation to transferred in remediable rights
  80. 52Pension benefits and lump sum benefits in relation to transferred in remediable rights
  81. Part 7: Provision about special cases
  82. Chapter 1: Ill-health retirement
  83. 53Application and interpretation of Chapter 1
  84. 54Whether M meets the IHR criteria in M’s alternative scheme
  85. 55Deferred choice members entitled to ill-health benefits in their alternative scheme only
  86. 56Remedy members entitled to ill-health benefits in their alternative scheme only
  87. 57Remedy members with provisional awards of ill-health pension
  88. 58Disapplication of certain requirements
  89. Chapter 2: Miscellaneous special cases
  90. 59Protection of the amount of pension in payment to an eligible child
  91. 60Modification of nomination rules for Section II members
  92. 61Aggregation of PCSPS(NI) membership
  93. 62Payment of annual allowance tax charges and provision of information
  94. 62ARecovery of injury or compensation scheme benefits
  95. 62BOpt-out period election
  96. 62CRetrospective ill-health retirement assessment under alpha
  97. 62DRetrospective ill-health retirement assessment under Section II
  98. 62ERecalculation of partial retirement pension under PCSPS(NI)
  99. 62FRecalculation of early retirement pension under PCSPS(NI)
  100. Part 8: Immediate detriment cases
  101. 63Treatment of immediate detriment cases
  102. Part 9: Liabilities and payment
  103. Chapter 1: Application of Part 9
  104. 64Application of Part 9
  105. Chapter 2: Interest, compensation and netting off
  106. 65Interest
  107. 66Indirect compensation
  108. 67Applications for compensation or indirect compensation
  109. 68Netting off
  110. Chapter 3: Reduction and waiver of liabilities
  111. 69Reduction of liabilities in relation to pension contributions
  112. 70Power to reduce or waive amounts owed by a person to the scheme manager
  113. 71Agreement to waive a liability owed by the scheme manager in respect of an immediate correction
  114. Chapter 4: Payment of net liabilities
  115. 72Application of Chapter 4
  116. 73Payment of amounts owed to the scheme manager
  117. 74Payment of amounts owed to a person
  118. Signature
  119. Schedule: Eligible decision-makers for deceased members
  120. 1Interpretation
  121. 2Sole beneficiary: an adult
  122. 3Sole beneficiary: a child
  123. 4Sole beneficiary: a body
  124. 5Sole beneficiary: M’s estate
  125. 6Multiple beneficiaries: including a surviving adult
  126. 7Multiple beneficiaries: including adult eligible children
  127. 8Multiple beneficiaries: nominated individuals only
  128. 9Multiple beneficiaries: non-adult eligible children
  129. 10Multiple beneficiaries: nominated children only
  130. 11Multiple beneficiaries: one or more adults and one or more children
  131. 12Other cases
  132. 13Option for scheme manager to be eligible decision-maker
  133. Explanatory note