There are currently no known outstanding effects for the The Judicial Pensions (Remediable Service etc.) Regulations (Northern Ireland) 2023, Section 39.
39.—(1) This regulation applies where R has, during the period of relevant service, made any [F1purported] special payments F2....
(2) [F3For the avoidance of doubt, any rights] that would otherwise have been secured by the [F1purported] special payments [F4, had R been entitled to make them] are extinguished.
(3) The scheme manager must pay to the appropriate person an amount by way of compensation equal to—
(a)the aggregate of the [F1purported] special payments made by R, less
(b)an amount determined by the scheme manager in respect of the value of the tax relief under section 188 of FA 2004 (member contributions) to which P [F5would have been] entitled in respect of those payments [F6had R been entitled to make them] .
(4) Where determining the tax relief amount under paragraph (3)(b), the scheme manager may adopt an approach which is reasonable in all the circumstances to approximate those amounts.
(5) The following provisions of the PSP Directions 2023 apply in relation to a determination under paragraph (3)(b) as they apply in relation to a determination under direction 23(2)—
(a)direction 23(4) (provision of explanation);
(b)direction 23(5) and (6) (appeals).
Textual Amendments
F1Word in reg. 39 inserted (24.5.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/106), regs. 1(b), 3(11)(a)
F2Words in reg. 39(1) omitted (24.5.2024) by virtue of The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/106), regs. 1(b), 3(11)(b)
F3Words in reg. 39(2) substituted (24.5.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/106), regs. 1(b), 3(11)(c)(i)
F4Words in reg. 39(2) inserted (24.5.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/106), regs. 1(b), 3(11)(c)(ii)
F5Words in reg. 39(3)(b) substituted (24.5.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/106), regs. 1(b), 3(11)(d)(i)
F6Words in reg. 39(3)(b) inserted (24.5.2024) by The Judicial Pensions (Remediable Service etc.) (Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/106), regs. 1(b), 3(11)(d)(ii)
Commencement Information
I1Reg. 39 in operation at 24.7.2023, see reg. 1(b)
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