Section 17 Pension contributions: active and deferred members (deferred correction)C2C4C5C12C13I1I2C1C3C6C7C8C9C10C11C14C15

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)), and

in respect of whom an election by virtue of section 10 (deferred choice to receive new scheme benefits) has been made.

is an active or deferred member of the scheme, or of a Chapter 1 new scheme, in relation to the employment or office, and

is not a pensioner member of a Chapter 1 scheme in relation to the employment or office.

the paid contributions amount in relation to M, exceeds

the adjusted contributions amount in relation to M,

the paid contributions amount in relation to M, is less than

the adjusted contributions amount in relation to M,

any Chapter 1 scheme, and

where M has made an election by virtue of section 5 (opting in: persons with opted-out service), any partnership pension account.

deducting any amounts of compensation paid to M in respect of the remediable service in question under section 16(3), and

adding any pension contributions paid by M in respect the remediable service in question under section 16(4).

M, or

if M is deceased, M’s personal representatives.

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.