- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
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27.—(1) This regulation applies in relation to a remediable added pension payment made by a remedy member (“M”).
(2) The scheme manager must, as soon as reasonably practicable after 30 September 2023 and having consulted the scheme actuary, determine the “compensatable amount”, being an amount by way of compensation which is equal to—
(a)the aggregate of all of M’s remediable added pension payments, less
(b)an amount in respect of the value of tax relief in accordance with directions 5(5) to (9) of the PSP Directions 2022.
(3) Where a determination is made in accordance with direction 5(8) of the PSP Directions 2022, the following apply—
(a)direction 5(10) (provision of explanation);
(b)direction 5(11) and (12) (appeals).
(4) The scheme manager owes to M or, where M is deceased, M’s personal representatives the compensatable amount.
(5) The rights to benefits that would otherwise have been secured by the remediable added pension payment are extinguished.
(6) Where a person has received any pension benefits under the reformed scheme by virtue of rights secured by a remediable added pension payment, that person owes to the scheme manager an amount equal to the aggregate of all such pension benefits.
(7) In this regulation, “remediable added pension payment” means—
(a)a periodical payment for added pension made under an arrangement pursuant to Chapter 2 of Part 2 of schedule 1 of the 2015 Regulations which commenced during the period of M’s remediable service as a firefighter;
(b)a lump sum payment for added pension made pursuant to Chapter 3 of Part 2 of schedule 1 of the 2015 Regulations during the period of M’s remediable service as a firefighter.
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’.
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Policy Note sets out a brief statement of the purpose of a Scottish Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Scottish Statutory Instrument accessible to readers who are not legally qualified and accompany any Scottish Statutory Instrument or Draft Scottish Statutory Instrument laid before the Scottish Parliament from July 2012 onwards. Prior to this date these type of notes existed as ‘Executive Notes’ and accompanied Scottish Statutory Instruments from July 2005 until July 2012.
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