Chwilio Deddfwriaeth

Chwiliad Uwch

The Teachers’ Pension Scheme (Remediable Service) Regulations (Northern Ireland) 2023

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

CHAPTER 3Reduction and waiver of liabilities

Requirement to reduce liabilities by tax relief amounts

73.—(1) This regulation applies where—

(a)a person owes a liability to pay pension contributions in relation to the remediable teacher service of a remedy member, or

(b)the scheme manager owes a liability to pay compensation in relation to such service,

under section 15, 16 or 17 of PSPJOA 2022.

(2) The scheme manager must reduce the liability by tax relief amounts(1)—

(a)determined in accordance with direction 4(5) to (9) of the PSP(NI) Directions 2023, and

(b)before the liability is netted off in accordance with regulation 72.

(3) The following provisions of the PSP (NI) Directions 2023, apply where the scheme manager makes a determination in accordance with direction 4(8)—

(a)direction 4(10) (provision of explanation);

(b)direction 4(11) and (12) (appeals).

Power to reduce or waive amounts owed by a person to the scheme manager

74.—(1) The scheme manager may reduce or waive an amount owed by a person to the scheme under

(a)section 14, 15, 16 or 17 (“the corrections provisions”) of PSPJOA 2022, or

(b)these Regulations.

(2) When reducing or waiving an amount under paragraph (1), the scheme manager must comply with the requirements set out in direction 4(1)(a) to (c) of the PSPJOA Directions 2022 (and the reference in direction 4(1)(c) to “any scheme regulations made by virtue of section 26(1)(b) of PSPJOA 2022” is to be read as a reference to regulation 77.

Agreement to waive a liability owed by the scheme manager in respect of an immediate correction

75.—(1) This regulation applies where the scheme manager owes a liability to pay compensation to a person (“P”) under section 16(3) of PSPJOA 2022.

(2) The scheme manager and P may agree to waive the liability.

(3) Such an agreement—

(a)must be in writing,

(b)may only be made during the period—

(i)beginning with the day after the day on which P receives the most recent notice sent under regulation 77(2), and

(ii)ending at the end of the day six months after that date,

(c)may be rescinded with the agreement of the scheme manager and P, and

(d)in any event ceases to apply where—

(i)the end of the section 10 election period in relation to the remediable teacher service in respect of which the compensation is payable has passed, and

(ii)no section 10 election is made in relation to that service.

(4) Where an agreement is rescinded or otherwise ceases to apply, the scheme manager owes P the liability mentioned in paragraph (1).

(1)

See section 18(4) of PSPJOA 2022 for the meaning of “tax relief amounts” for the purposes of a liability mentioned in regulation 72(1)(a) and section 18(7) of that Act for the meaning of that term for the purposes of a liability mentioned in regulation 72(1)(b).

Yn ôl i’r brig

Options/Help

Print Options

Close

Mae deddfwriaeth ar gael mewn fersiynau gwahanol:

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.

Close

Dewisiadau Agor

Dewisiadau gwahanol i agor deddfwriaeth er mwyn gweld rhagor o gynnwys ar y sgrin ar yr un pryd

Close

Memorandwm Esboniadol

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.

Close

Rhagor o Adnoddau

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:

  • y PDF print gwreiddiol y fel deddfwyd fersiwn a ddefnyddiwyd am y copi print
  • rhestr o newidiadau a wnaed gan a/neu yn effeithio ar yr eitem hon o ddeddfwriaeth
  • manylion rhoi grym a newid cyffredinol
  • pob fformat o’r holl ddogfennau cysylltiedig
  • slipiau cywiro
  • dolenni i ddeddfwriaeth gysylltiedig ac adnoddau gwybodaeth eraill
Close

Rhagor o Adnoddau

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:

  • y PDF print gwreiddiol y fel gwnaed fersiwn a ddefnyddiwyd am y copi print
  • slipiau cywiro

liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys

  • rhestr o newidiadau a wnaed gan a/neu yn effeithio ar yr eitem hon o ddeddfwriaeth
  • manylion rhoi grym a newid cyffredinol
  • pob fformat o’r holl ddogfennau cysylltiedig
  • dolenni i ddeddfwriaeth gysylltiedig ac adnoddau gwybodaeth eraill