Section 15 Pension contributions: pensioner and deceased membersC2C4C5C12C13I1I2C1C3C6C7C8C9C10C11C14C15
United Kingdom
This section applies in relation to a relevant member (“M”) of a Chapter 1 legacy scheme who has remediable service in an employment or office that is pensionable service under the scheme (whether or not by virtue of section 2(1)).
In this section “relevant member”, in relation to a Chapter 1 legacy scheme, means a member of the scheme who, immediately before the coming into force of section 2(1)—
is a pensioner member of the scheme, or of a Chapter 1 new scheme, in relation to the employment or office, or
is deceased.
Where, at the operative time—
the paid contributions amount in relation to M, exceeds
the adjusted contributions amount in relation to M,
the scheme manager must pay an amount of compensation equal to the difference to the appropriate person.
Where, at the operative time—
the paid contributions amount in relation to M, is less than
the adjusted contributions amount in relation to M,
the appropriate person must pay pension contributions equal to the difference to the scheme.
In this section “the operative time” means—
if an election by virtue of section 6 (immediate choice to receive new scheme benefits) is made in relation to M’s remediable service—
the time the election is made, or
if later, the coming into force of section 2(1);
otherwise, the end of the section 6 election period in relation to M.
In this section “the paid contributions amount” means the aggregate of the pension contributions paid by M in the relevant tax years in respect of M’s remediable service in the employment or office under—
any Chapter 1 scheme, and
where M has made an election by virtue of section 5 (election for retrospective provision to apply: opted-out service), any partnership pension account.
A reference in subsection (6) to pension contributions paid by M includes, in relation to any pension contributions paid under a partnership pension account, such sums as are deducted by M under section 192 of FA 2004 (relief at source).
In this section “the adjusted contributions amount” means—
if an election by virtue of section 6 (immediate choice to receive new scheme benefits) has been made in relation to the remediable service, the aggregate of M’s new scheme contributions for the relevant tax years;
otherwise, the aggregate of M’s legacy scheme contributions for the relevant tax years.
In this section “the relevant tax years” means—
in relation to pensionable service under a Chapter 1 legacy scheme that is not an Agency scheme, the tax years from 2015-16 to 2021-22 inclusive;
in relation to pensionable service under a Chapter 1 legacy scheme that is an Agency scheme, the tax years from 2016-17 to 2021-22 inclusive.
In this section “the appropriate person” means—
M, or
if M is deceased, M’s personal representatives.
Annotations
Modifications
- C1
Ss. 2-30 applied (N.I.) (1.10.2023) by The Firefighters’ Pensions (Remediable Service) Regulations (Northern Ireland) 2023 (S.R. 2023/133), regs. 1, 55(1)
- C2
Pt. 1 Ch. 1 applied (1.10.2023) by S.I. 2005/438, Sch. 3 para. 40(4) (as inserted by The Armed Forces Pensions (Remediable Service) Regulations 2023 (S.I. 2023/998), reg. 1(b), Sch. 2)
- C3
Ss. 2-30 applied (E.W.) (1.10.2023) by The Firefighters’ Pensions (Remediable Service) Regulations 2023 (S.I. 2023/843), regs. 1(b), 56(2)
- C4
Pt. 1 Ch. 1 applied (E.W.) (1.10.2023) by The National Health Service Pension Schemes (Remediable Service) Regulations 2023 (S.I. 2023/985), regs. 1(2), 76(5)
- C5
Pt. 1 Ch. 1 applied (N.I.) (1.10.2023) by The Health and Social Care Pension Schemes (Remediable Service) Regulations (Northern Ireland) 2023 (S.R. 2023/132), regs. 1, 74(5)
- C6
Ss. 2-30 applied (N.I.) (1.10.2023) by The Public Service (Civil Servants and Others) Pensions (Remediable Service) Regulations (Northern Ireland) 2023 (S.R. 2023/141), regs. 1(b), 63(2)
- C7
S. 15 excluded (E.W.) (1.10.2023) by The National Health Service Pension Schemes (Remediable Service) Regulations 2023 (S.I. 2023/985), regs. 1(2), 4(8)
- C8
Ss. 2-30 applied (E.W.) (1.10.2023) by The Firefighters’ Pensions (Remediable Service) (Wales) Regulations 2023 (S.I. 2023/961), regs. 1(3), 57(2)
- C9
Ss. 2-30 applied (E.W.) (1.10.2023) by The Police Pensions (Remediable Service) Regulations 2023 (S.I. 2023/831), regs. 1(b), 56(2)
- C10
S. 15 excluded (N.I.) (1.10.2023) by The Health and Social Care Pension Schemes (Remediable Service) Regulations (Northern Ireland) 2023 (S.R. 2023/132), regs. 1, 4(8)
- C11
S. 15 excluded (S.) (1.10.2023) by The National Health Service Pension Schemes (Remediable Service) (Scotland) Regulations 2023 (S.S.I. 2023/246), regs. 1(2), 3(8)
- C12
Pt. 1 Ch. 1 applied (S.) (1.10.2023) by The Teachers’ Pensions (Remediable Service) (Scotland) Regulations 2023 (S.S.I. 2023/241), regs. 1(b), 63
- C13
Pt. 1 Ch. 1 applied (E.W.) (1.10.2023) by The Teachers’ Pension Scheme (Remediable Service) Regulations 2023 (S.I. 2023/871), regs. 1(b), 63(7)
- C14
Ss. 2-30 applied (1.10.2023) by The Public Service (Civil Servants and Others) Pensions (Remediable Service) Regulations 2023 (S.I. 2023/942), regs. 1(b), 63(2)
- C15
Ss. 2-30 applied (N.I.) (1.10.2023) by The Police Pensions (Remediable Service) Regulations (Northern Ireland) 2023 (S.R. 2023/122), regs. 1(b), 55(2)
- C16
S. 15(3)(4) applied (with modifications) (E.W.) (1.10.2023) by The Police Pensions (Remediable Service) Regulations 2023 (S.I. 2023/831), regs. 1(b), 55(5)(b)
- C17
S. 15(3)(4) applied (with modifications) (N.I.) (1.10.2023) by The Police Pensions (Remediable Service) Regulations (Northern Ireland) 2023 (S.R. 2023/122), regs. 1(b), 54(5)(b)(ii)
Commencement
- I1
S. 15 in force at Royal Assent for specified purposes, see s. 131(1)
- I2
S. 15 in force at 1.10.2023 in force in so far as not already in force (or on such earlier day as may be appointed), see s. 131(2)(a)(b)
Notes on Chapter 1
Modifications
- C6
Pt. 1 Ch. 1 applied (S.) (1.10.2023) by The National Health Service Pension Schemes (Remediable Service) (Scotland) Regulations 2023 (S.S.I. 2023/246), regs. 1(2), 74
- C7
Pt. 1 Ch. 1 applied (N.I.) (1.10.2023) by The Teachers’ Pension Scheme (Remediable Service) Regulations (Northern Ireland) 2023 (S.R. 2023/131), regs. 1, 63(7)
- C8
Pt. 1 Ch. 1 applied (N.I.) (1.10.2023) by The Public Service (Civil Servants and Others) Pensions (Remediable Service) Regulations (Northern Ireland) 2023 (S.R. 2023/141), regs. 1(b), 55(7)
- C9
Pt. 1 Ch. 1 applied (1.10.2023) by The Public Service (Civil Servants and Others) Pensions (Remediable Service) Regulations 2023 (S.I. 2023/942), regs. 1(b), 55(7)
- C10
Pt. 1 Ch. 1 modified (14.7.2026 for the tax year 2014-15 and subsequent tax years) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2026 (S.I. 2026/673), regs. 1(2), 15