Public Service Pensions and Judicial Offices Act 2022

15 Pension contributions: pensioner and deceased members

(1) This section applies in relation to a relevant member (“M”) of a Chapter 1 legacy scheme who has remediable service in an employment or office that is pensionable service under the scheme (whether or not by virtue of section 2(1)).

(2) In this section “relevant member”, in relation to a Chapter 1 legacy scheme, means a member of the scheme who, immediately before the coming into force of section 2(1)—

(a) is a pensioner member of the scheme, or of a Chapter 1 new scheme, in relation to the employment or office, or

(b) is deceased.

(3) Where, at the operative time—

(a) the paid contributions amount in relation to M, exceeds

(b) the adjusted contributions amount in relation to M,

the scheme manager must pay an amount of compensation equal to the difference to the appropriate person.

(4) Where, at the operative time—

(a) the paid contributions amount in relation to M, is less than

(b) the adjusted contributions amount in relation to M,

the appropriate person must pay pension contributions equal to the difference to the scheme.

(5) In this section “the operative time” means—

(a) if an election by virtue of section 6 (immediate choice to receive new scheme benefits) is made in relation to M’s remediable service—

(i) the time the election is made, or

(ii) if later, the coming into force of section 2(1);

(b) otherwise, the end of the section 6 election period in relation to M.

(6) In this section “the paid contributions amount” means the aggregate of the pension contributions paid by M in the relevant tax years in respect of M’s remediable service in the employment or office under—

(a) any Chapter 1 scheme, and

(b) where M has made an election by virtue of section 5 (election for retrospective provision to apply: opted-out service), any partnership pension account.

(7) A reference in subsection (6) to pension contributions paid by M includes, in relation to any pension contributions paid under a partnership pension account, such sums as are deducted by M under section 192 of FA 2004 (relief at source).

(8) In this section “the adjusted contributions amount” means—

(a) if an election by virtue of section 6 (immediate choice to receive new scheme benefits) has been made in relation to the remediable service, the aggregate of M’s new scheme contributions for the relevant tax years;

(b) otherwise, the aggregate of M’s legacy scheme contributions for the relevant tax years.

(9) In this section “the relevant tax years” means—

(a) in relation to pensionable service under a Chapter 1 legacy scheme that is not an Agency scheme, the tax years from 2015-16 to 2021-22 inclusive;

(b) in relation to pensionable service under a Chapter 1 legacy scheme that is an Agency scheme, the tax years from 2016-17 to 2021-22 inclusive.

(10) In this section “the appropriate person” means—

(a) M, or

(b) if M is deceased, M’s personal representatives.