- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
21.—(1) This regulation applies where—
(a)a notice in respect of an option to take partial retirement is treated as having been given in relation to P by virtue of regulation 18(2),
(b)P is a pensioner member in relation to the judicial office, or
(c)P is deceased.
(2) Where—
(a)the aggregate of the pension benefits that (after taking into account the effect, if any, of regulation 19(2) or (4)) have been paid under a judicial legacy scheme to any person (“the beneficiary”) in respect of P’s remediable service, exceeds
(b)the aggregate of the pension benefits to which (after taking into account the effect, if any, of any immediate detriment remedy that has been obtained in relation to P’s remediable service) the beneficiary was entitled under the scheme in respect of the service,
the beneficiary must pay the difference to the scheme.
(3) Where—
(a)the amount mentioned in sub-paragraph (2)(a), is less than
(b)the amount mentioned in sub-paragraph (2)(b),
the scheme manager must pay the difference to the beneficiary.
(4) Where—
(a)the aggregate of the lump sum benefits that (after taking into account the effect, if any, of regulation 19(2) or (4)) have been paid under a judicial legacy scheme to any person (“the beneficiary”) in respect of P’s remediable service, exceeds
(b)the aggregate of the lump sum benefits to which (after taking into account the effect, if any, of any immediate detriment remedy that has been obtained in relation to P’s remediable service) the beneficiary was entitled under the scheme in respect of the service,
the beneficiary must pay the difference to the scheme.
(5) Where—
(a)the amount mentioned in sub-paragraph (4)(a), is less than
(b)the amount mentioned in sub-paragraph (4)(b),
the scheme manager must pay the difference to the beneficiary.
22.—(1) This regulation applies in relation to P after taking into account the effect, if any, of any immediate detriment remedy that has been obtained in respect of P’s remediable service.
(2) Where—
(a)the paid contributions amount for an in-scope tax year in respect of P’s remediable service, exceeds
(b)the payable contributions amount for that tax year in respect of that service,
the scheme manager must (directly or indirectly) pay an amount in respect of the difference to the appropriate person.
(3) Where—
(a)the paid contributions amount for an out-of-scope tax year in respect of P’s remediable service, exceeds
(b)the payable contributions amount for that tax year in respect of that service,
no amount is to be paid by the scheme manager in respect of the difference to the appropriate person.
(4) Where—
(a)the paid contributions amount for an in-scope or out-of-scope tax year in respect of P’s remediable service, is less than
(b)the payable contributions amount for that tax year in respect of that service,
the appropriate person must pay pension contributions in respect of the difference to the scheme.
(5) A reference in this regulation to “the paid contributions amount” for a tax year in respect of P’s remediable service in a judicial office is a reference to the sum of—
(a)the aggregate of the pension contributions that (after taking into account the effect, if any, of regulation 20(2) and (4), have been paid under the scheme by P in the tax year in respect of so much of the service as was not PPA opted-out service, and
(b)where any of the remediable service was PPA opted-out service—
(i)the aggregate of the pension contributions and any voluntary contributions that have been paid by P under the partnership pension account in the tax year in respect of the PPA opted-out service, or
(ii)if lower, the aggregate of the pension contributions that (after taking into account the effect, if any, of regulation 22(2) and (4)) were payable under the scheme by P for that tax year in respect of the PPA opted-out service.
(6) A reference in this regulation to “the payable contributions amount” for a tax year in respect of P’s remediable service means the aggregate of the pension contributions that (after taking into account the effect, if any, of regulation 22(2) and (4)) were payable under the scheme by P for that tax year in respect of the service.
(7) For the purposes of this regulation—
(a)a tax year is “in-scope” in relation to P if any necessary adjustment to the amount of income tax paid by P in respect of PAYE income for the tax year is capable of being enforced by HMRC under PAYE regulations;
(b)a tax year is “out-of-scope” in relation to P if it is not in-scope in relation to P.
(8) A reference in this regulation to pension contributions or voluntary contributions paid by a person under a partnership pension account is a reference to the amount of the contributions paid, net of any tax relief under section 188 of FA 2004 (relief for contributions) to which the person was entitled in respect of them.
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Rule and provides information about its policy objective and policy implications. They aim to make the Statutory Rule accessible to readers who are not legally qualified and accompany any Northern Ireland Statutory Rule or Draft Northern Ireland Statutory Rule laid before the UK Parliament during the suspension of the Northern Ireland Assembly.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys