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The Judicial Pensions (Remediable Service etc.) Regulations (Northern Ireland) 2023

Status:

This is the original version (as it was originally made).

  1. Introductory Text

  2. PART 1 Preliminary

    1. 1.Citation and commencement

    2. 2.Interpretation

    3. 3.Scheme manager

    4. 4.Delegation

    5. 5.Right of appeal

  3. PART 2 Provision about special cases where a member has remediable service

    1. CHAPTER 1 Application of Part

      1. 6.Application of Part

    2. CHAPTER 2 Member options

      1. 7.Compensation for special payments to buy out early payment reduction

      2. 8.Compensation for payments for added pension

      3. 9.Transfers out of the 2015 scheme

    3. CHAPTER 3 Partial retirement

      1. 10.Partial retirement notice

      2. 11.Corrections for pension benefits and lump sum benefits on partial retirement

    4. CHAPTER 4 Annual allowance tax charges

      1. 12.Payment of annual allowance tax charges and provision of information

  4. PART 3 Provision where an immediate detriment remedy has been obtained

    1. CHAPTER 1 Application and Interpretation

      1. 13.Application of Part

      2. 14.Interpretation of Part

    2. CHAPTER 2 Information statements

      1. 15.Information statements

    3. CHAPTER 3 Partnership pension account where an immediate detriment remedy has been obtained

      1. 16.Partnership pension account: requirement to transfer and surrender rights

    4. CHAPTER 4 Benefits for children where an immediate detriment remedy has been obtained

      1. 17.Benefits for children

    5. CHAPTER 5 Partial retirement where an immediate detriment remedy has been obtained

      1. 18.Partial retirement notice

    6. CHAPTER 6 Benefits and contributions previously paid or payable

      1. 19.Effect of immediate detriment remedy on benefits previously paid or payable

      2. 20.Effect of immediate detriment remedy on pension contributions previously paid or payable

    7. CHAPTER 7 Corrections for benefits and contributions where an immediate detriment remedy has been obtained

      1. 21.Pension benefits and lump sum benefits

      2. 22.Pension contributions

    8. CHAPTER 8 Compensation for voluntary payments where an immediate detriment remedy has been obtained

      1. 23.Compensation for special payments to buy out early payment reduction

      2. 24.Compensation for payments for added pension

      3. 25.Compensation for effective pension age payments

    9. CHAPTER 9 Transitional protection allowance where an immediate detriment remedy has been obtained

      1. 26.Transitional protection allowance

    10. CHAPTER 10 Compensation for compensatable losses where an immediate detriment remedy has been obtained

      1. 27.Power to pay compensation in respect of compensatable losses

    11. CHAPTER 11 Unauthorised payments where an immediate detriment remedy has been obtained

      1. 28.Scheme rules that prohibit unauthorised payments

  5. PART 4 Provision in relation to certain fee-paid judges

    1. CHAPTER 1 Application and Interpretation

      1. 29.Application of Part

      2. 30.Interpretation of Part

    2. CHAPTER 2 Information statements

      1. 31.Information statements

    3. CHAPTER 3 Partnership pension account where a person has relevant service

      1. 32.Partnership pension account: requirement to transfer and surrender rights.

    4. CHAPTER 4 Benefits for children

      1. 33.Benefits for children

    5. CHAPTER 5 Partial retirement

      1. 34.Partial retirement notice

    6. CHAPTER 6 Benefits and contributions previously paid or payable

      1. 35.Benefits previously paid or payable

      2. 36.Pension contributions previously paid or payable

    7. CHAPTER 7 Corrections for pension benefits and contributions

      1. 37.Pension benefits and lump sum benefits

      2. 38.Pension contributions

    8. CHAPTER 8 Compensation for voluntary payments

      1. 39.Compensation for special payments to buy out early payment reduction

      2. 40.Compensation for payments for added pension

      3. 41.Compensation for effective pension age payments

      4. 42.Transfers out of the 2015 scheme

    9. CHAPTER 9 Transitional protection allowance

      1. 43.Transitional protection allowance

    10. CHAPTER 10 Compensation for compensatable losses

      1. 44.Power to pay compensation in respect of compensatable losses

    11. CHAPTER 11 Unauthorised payments

      1. 45.Scheme rules that prohibit unauthorised payments

  6. PART 5 Pension Credit Members

    1. CHAPTER 1 Preliminary

      1. 46.Application of Part

      2. 47.Interpretation of Part

    2. CHAPTER 2 Provision where all remediable or relevant service was in the 2015 scheme

      1. 48.Application of Chapter

      2. 49.Adjustments for pension credit members

      3. 50.Adjustments for pension debit members where a legacy scheme election is made

    3. CHAPTER 3 Provision where all remediable service subject to a relevant pension sharing order was in a judicial legacy scheme

      1. 51.Application of Chapter

      2. 52.Adjustments for pension credit members

      3. 53.Adjustments for pension debit members where a 2015 scheme election is made

    4. CHAPTER 4 Provision where the relevant pension sharing order is in respect of mixed service

      1. 54.Application of Chapter

      2. 55.Interpretation of Chapter

      3. 56.Adjustments for pension credit members where there is mixed service

      4. 57.Adjustments for pension debit members

    5. CHAPTER 5 Correction of pension benefits and lump sum benefits

      1. 58.Correction of pension benefits and lump sum benefits where underpayment

      2. 59.Correction of pension benefits and lump sum benefits where overpayment

  7. PART 6 Liabilities and amounts owed

    1. CHAPTER 1 Interest

      1. 60.Interest

    2. CHAPTER 2 Reduction or waiver of liabilities owed to a judicial scheme

      1. 61.Application of Chapter

      2. 62.Reduction of liability to pay pension contributions by tax relief amounts

      3. 63.Reduction or waiver of liability to repay overpaid pension benefits

    3. CHAPTER 3 Netting off

      1. 64.Netting off

    4. CHAPTER 4 Amounts owed to a judicial scheme or employer or to a person

      1. 65.Application

      2. 66.Amounts owed to a judicial scheme

      3. 67.Amounts owed to a person’s employer

      4. 68.Amounts owed to a person

  8. PART 7 Miscellaneous amendments

    1. 69.Miscellaneous amendments

  9. Signature

    1. SCHEDULE

      Miscellaneous amendments

      1. 1.Amendment of the Judicial Pensions Regulations (Northern Ireland) 2015

      2. 2.In regulation 2 (interpretation)— (a) after the opening words insert—...

      3. 3.After regulation 38 (receipt of transfer value payment) insert— Accrued...

      4. 4.In regulation 52(5) (establishment of pension credit member’s account)—

      5. 5.After regulation 126(1) (payment of member contributions) insert—

      6. 6.In Schedule 1, after paragraph 23 insert— CHAPTER 5 Deemed...

  11. Explanatory Note

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