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Regulation 2 Amendment of the Social Security (Contributions) Regulations 2001

Original text. Later amendments are not shown.

Paragraph 10A of Part 6 of Schedule 3 to the Social Security (Contributions) Regulations 2001 (pensions and pensions contributions; payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions)f1 is amended as follows—

(a)

the existing text becomes sub-paragraph (1);

(b)

after “payment” insert “—”;

(c)

from “under” to the end becomes paragraph (a);

(d)

in that paragraph, for “2014 (S.I. 2014/2328).” substitute “2014 (S.I. 2014/2328); or”;

(e)

after paragraph (a) insert—

“(b)

of EDP 2015 equivalent benefits under the AFPS 1975.”;

(f)

after paragraph (b) insert—

“(2)

For the purposes of paragraph (1)(b)—

  • “AFPS 1975” means the occupational pension scheme arrangements for members of the regular armed forces known as the Armed Forces Pension Scheme 1975 established by Schedules 1 and 3 to each Armed Forces Pension Scheme 1975 instrument which means any of the following—

    1. (a)

      the Air Force (Armed Forces Pension Scheme 1975 and Attributable Benefits Scheme) Order 2010 made on 10th February 2010f2;

    2. (b)

      the Army Pension (Armed Forces Pension Scheme 1975 and Attributable Benefits Scheme) Warrant 2010 made on the 10th February 2010f3; and

    3. (c)

      the Naval and Marine Pensions (Armed Forces Pension Scheme 1975 and Attributable Benefits Scheme) Order 2010 made on the 10th February 2010f4;

    The instruments are collectively referred to as “each instrument” and the instrument applicable to the individual’s remediable service under the AFPS 1975 is referred to as the “relevant instrument”.

  • “EDP 2015 benefits” means benefits under the EDP 2015 scheme established by the Armed Forces Early Departure Payments Scheme Regulations 2014f5;

  • “EDP 2015 equivalent benefits” means new scheme benefits which—

    1. (a)

      are payable in relation to the individual’s remediable service under AFPS 1975 as a result of a section 6 election or a section 10 election; and

    2. (b)

      are equivalent to EDP 2015 benefits;

  • “new scheme benefits” has the meaning given in section 34 of the Public Service Pensions and Judicial Offices Act 2022f6;

  • “remediable service” has the meaning given in section 1 of the Public Service Pensions and Judicial Offices Act 2022;

  • “Section 6 election” has the meaning given in paragraph 8(1)(a) of Schedule 4 to the relevant instrument;

  • “Section 10 election” has the meaning given in paragraph 12(1)(a) of Schedule 4 to the relevant instrument.”.

Annotations

Footnotes

f1

S.I. 2001/1004. Paragraph 10A was inserted by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regulations 1 and 40(b), and amended by S.I. 2015/478.

f2

Queen’s Order made under section 2(1) of the Air Force (Constitution) Act 1917 (c. 51) (7 and 8 Geo 5). This Order (“the Air Force Pensions Order”) sets out the Armed Forces Pensions Scheme 1975 in relation to former members of the regular Royal Air Force. Schedule 1 to the Air Force Pensions Order was revoked and replaced with a revised Schedule 1 by the Air Force Pensions (Armed Forces Pension Scheme 1975 and Attributable Benefits Scheme) (Amendment) Order 2010. Schedule 1 has been amended by the Air Force Pensions (Armed Forces Pensions Scheme 1975 and Attributable Benefits Scheme) (Amendment) Order 2012, the Air Force Pensions (Armed Forces Pensions Scheme 1975 and Attributable Benefits Scheme) (Amendment) Order 2015, the Air Force Pensions (Armed Forces Pensions Scheme 1975 and Attributable Benefits Scheme) (Amendment) Order 2017 and the Air Force Pensions (Armed Forces Pensions Scheme 1975 and Attributable Benefits Scheme) (Amendment) Order 2018. Schedule 2 to the Air Force Pensions Order has been amended by the Air Force Pensions (Armed Forces Pensions Scheme 1975 and Attributable Benefits Scheme) (Amendment) Order 2012 and the Air Force Pensions (Armed Forces Pensions Scheme 1975 and Attributable Benefits Scheme) (Amendment) Order 2018. Schedule 3 to the Air Force Pensions Order was inserted by S.I. 2015/568 and has been amended by the Air Force Pensions (Armed Forces Pensions Scheme 1975 and Attributable Benefits Scheme) (Amendment) Order 2017, the Air Force Pensions (Armed Forces Pensions Scheme 1975 and Attributable Benefits Scheme) (Amendment) Order 2018 and by S.I. 2022/323 and 2023/998. Schedule 4 to the Air Force Pensions Order was inserted by S.I. 2023/998. There are other amending instruments but none are relevant. Hard copies can be obtained from Ministry of Defence, AF Remuneration - Pensions, Main Building, Whitehall, London SW1A 2HB.

f3

Royal Warrant made under section 2 of the Pensions and Yeomanry Pay Act 1884 (c. 55) (47 and 48 Vict) and prerogative powers. The Royal Warrant (“the Army Pensions Warrant”) sets out the Armed Forces Pension Scheme 1975 in relation to former members of the regular Army. Schedule 1 to the Army Pensions Order was revoked and replaced with a revised Schedule 1 by the Army Pensions (Armed Forces Pension Scheme 1975 and Attributable Benefits Scheme) (Amendment) Order 2010. Schedule 1 has been amended by the Army Pensions (Armed Forces Pensions Scheme 1975 and Attributable Benefits Scheme) (Amendment) Order 2012, the Army Pensions (Armed Forces Pensions Scheme 1975 and Attributable Benefits Scheme) (Amendment) Order 2015, the Army Pensions (Armed Forces Pensions Scheme 1975 and Attributable Benefits Scheme) (Amendment) Order 2017 and the Army Pensions (Armed Forces Pensions Scheme 1975 and Attributable Benefits Scheme) (Amendment) Order 2018. Schedule 2 to the Army Pensions Order has been amended by the Army Pensions (Armed Forces Pensions Scheme 1975 and Attributable Benefits Scheme) (Amendment) Order 2012 and the Army Pensions (Armed Forces Pensions Scheme 1975 and Attributable Benefits Scheme) (Amendment) Order 2018. Schedule 3 to the Army Pensions Order was inserted by S.I. 2015/568 and has been amended by the Army Pensions (Armed Forces Pensions Scheme 1975 and Attributable Benefits Scheme) (Amendment) Order 2017, the Army Pensions (Armed Forces Pensions Scheme 1975 and Attributable Benefits Scheme) (Amendment) Order 2018 and by S.I. 2022/323 and 2023/998. Schedule 4 to the Army Pensions Order was inserted by S.I. 2023/998. There are other amending instruments but none are relevant. Hard copies can be obtained from Ministry of Defence, AF Remuneration - Pensions, Main Building, Whitehall London SW1A 2HB.

f4

Order in Council made pursuant to section 3 of the Naval and Marine Pay and Pensions Act 1865 (c. 73) (28 and 29 Vict). This Order (“the Naval Pensions Order”) sets out the Armed Forces Pension Scheme 1975 in relation to former members of the regular Navy and Royal Marines. Schedule 1 to the Naval Pensions Order was revoked and replaced with a revised Schedule 1 by the Naval and Marine Pensions (Armed Forces Pension Scheme 1975 and Attributable Benefits Scheme) (Amendment) Order 2010. Schedule 1 has been amended by the Naval and Marine Pensions (Armed Forces Pensions Scheme 1975 and Attributable Benefits Scheme) (Amendment) Order 2012, the Naval and Marine Pensions (Armed Forces Pensions Scheme 1975 and Attributable Benefits Scheme) (Amendment) Order 2015, the Naval and Marine Pensions (Armed Forces Pensions Scheme 1975 and Attributable Benefits Scheme) (Amendment) Order 2017 and the Naval and Marine Pensions (Armed Forces Pensions Scheme 1975 and Attributable Benefits Scheme) (Amendment) Order 2018. Schedule 2 to the Naval Pensions Order has been amended by the Naval and Marine Pensions (Armed Forces Pensions Scheme 1975 and Attributable Benefits Scheme) (Amendment) Order 2012 and the Naval and Marine Pensions (Armed Forces Pensions Scheme 1975 and Attributable Benefits Scheme) (Amendment) Order 2018. Schedule 3 to the Naval Pensions Order was inserted by S.I. 2015/568 and has been amended by the Naval and Marine Pensions (Armed Forces Pensions Scheme 1975 and Attributable Benefits Scheme) (Amendment) Order 2017, the Naval and Marine Pensions (Armed Forces Pensions Scheme 1975 and Attributable Benefits Scheme) (Amendment) Order 2018 and by S.I. 2022/323 and 2023/998. Schedule 4 to the Naval Pensions Order was inserted by S.I. 2023/998. There are other amending instruments but none are relevant. Hard copies can be obtained from Ministry of Defence, AF Remuneration - Pensions, Main Building, Whitehall London SW1A 2HB.

f5

S.I. 2014/2328, amended by S.I. 2015/466.

f6

2022 c. 7.