{
  "url": "https://openlegislation.uk/public-service-pensions-and-judicial-offices-act-2022/section-24",
  "json_url": "https://openlegislation.uk/public-service-pensions-and-judicial-offices-act-2022/section-24.json",
  "legislation": "ukpga/2022/7",
  "legislation_title": "Public Service Pensions and Judicial Offices Act 2022",
  "legislation_url": "https://openlegislation.uk/public-service-pensions-and-judicial-offices-act-2022",
  "path": "section/24",
  "kind": "section",
  "number": "24",
  "heading": "Indirect compensation",
  "text": "(1) Scheme regulations for a Chapter 1 legacy scheme may make provision under which, where a member has incurred a compensatable loss that is a Part 4 tax loss—\n(a) the member is not paid an amount under section 23 by way of compensation in respect of the loss, and\n(b) the member is instead paid such additional benefits under the scheme as may be determined in accordance with the regulations.\n(2) In this section “compensatable loss” and “Part 4 tax loss” have the same meaning as in section 23.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "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)"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "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)"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "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)"
    },
    {
      "type": "C",
      "label": "C4",
      "text": "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)"
    },
    {
      "type": "C",
      "label": "C5",
      "text": "S. 24 excluded (N.I.) (1.10.2023) by The Police Pensions (Remediable Service) Regulations (Northern Ireland) 2023 (S.R. 2023/122), regs. 1(b), 58(2)"
    },
    {
      "type": "C",
      "label": "C6",
      "text": "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)"
    },
    {
      "type": "C",
      "label": "C7",
      "text": "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)"
    },
    {
      "type": "C",
      "label": "C8",
      "text": "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)"
    },
    {
      "type": "C",
      "label": "C9",
      "text": "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)"
    },
    {
      "type": "C",
      "label": "C10",
      "text": "S. 24 applied (E.W.) (1.10.2023) by The National Health Service Pension Schemes (Remediable Service) Regulations 2023 (S.I. 2023/985), reg. 1(2), Sch. 1 para. 2"
    },
    {
      "type": "C",
      "label": "C11",
      "text": "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"
    },
    {
      "type": "C",
      "label": "C12",
      "text": "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)"
    },
    {
      "type": "C",
      "label": "C13",
      "text": "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)"
    },
    {
      "type": "C",
      "label": "C14",
      "text": "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)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 24 in force at Royal Assent for specified purposes, see s. 131(1)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "S. 24 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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2022/7/section/24",
    "retrieved_at": "2026-10-29T08:57:27.065737+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}