PART 3Provision where an immediate detriment remedy has been obtained

CHAPTER 6Benefits and contributions previously paid or payable

Effect of immediate detriment remedy on pension contributions previously paid or payableI120

1

Paragraph (2) applies where P has F1made 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, F2were not payments that P was required to make under the 2015 scheme .

2

F3The 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 F4made 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, F5were not payments that P was required to make under the 2015 scheme .

4

F6The 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.