Effect of immediate detriment remedy on pension contributions previously paid or payableN.I.
This section has no associated Explanatory Memorandum
20.—(1) Paragraph (2) applies where P has [made any payments purporting to be pension contributions under the 2015 scheme (“the purported contributions”)] which—
(a)are calculated by reference to P’s remediable service in a salaried judicial office, and
(b)as a result of any immediate detriment remedy that has been obtained in relation to that service, [were not payments that P was required to make under the 2015 scheme] .
(2) [The purported contributions] are to be treated for all purposes—
(a)as not having been paid by P to the 2015 scheme, but
(b)as having been paid by P instead to the scheme mentioned in sub-paragraph (a) of the definition of “relevant judicial legacy scheme” in regulation 14(1).
(3) Paragraph (4) applies where P has [made any payments purporting to be pension contributions under the 2015 scheme (“the purported contributions”)] which—
(a)are calculated by reference to P’s remediable service in a fee-paid judicial office, and
(b)as a result of any immediate detriment remedy that has been obtained in relation to that service, [were not payments that P was required to make under the 2015 scheme] .
(4) [The purported contributions] are to be treated for all purposes—
(a)as not having been paid by P to the 2015 scheme, but
(b)as having been paid by P instead to the judicial legacy fee-paid scheme.
(5) Where, as a result of any immediate detriment remedy that has been obtained (and after taking into account the effect of paragraphs (2) and (4))—
(a)a judicial legacy scheme owes a person an amount in respect of pension contributions which are calculated by reference to P’s remediable service, or
(b)a person owes a judicial legacy scheme an amount in respect of such contributions,
such amount must be paid only in accordance with regulation 22.
Textual Amendments
Commencement Information