54.—(1) This regulation applies in relation to a remedy member (“M”) who—
(a)in accordance with a determination made under regulation 26 of the Police Service of Northern Ireland Regulations 2005(1), made an election (an “NPP election”) to receive a non-pensionable payment instead of any temporary increase in pay in respect of their remediable police service to which M would otherwise have been entitled in accordance with a determination under that regulation, or
(b)was entitled to make an NPP election, but did not.
(2) Where—
(a)an NPP election was made, the relevant decision-maker may elect for M’s remediable police service to be treated as if no NPP election was made (and never had been made) in relation to that service;
(b)no NPP election was made, the relevant decision maker may elect for M’s remediable police service to be treated as if an NPP election was made (and always had been made) in relation to that service.
(3) An election under paragraph (2) has effect for the purposes of determining—
(a)the value of rights to benefits that M secured by virtue of M’s pension contributions,
(b)the amount of any pension benefits or lump sum benefits that are (or at any time were) payable under a police pension scheme to or in respect of M, and
(c)the amount of pension contributions that were payable under a police pension scheme in relation to M’s remediable police service.
(4) Where M is—
(a)an immediate choice member, an election under paragraph (2) may only be made—
(i)in the same form and manner, and at the same time, as any immediate choice decision in relation to M’s remediable service, and
(ii)where the immediate choice decision is that the benefits payable in relation to M’s remediable police service are the benefits under M’s alternative scheme,
(b)deferred choice member, an election under paragraph (2) may only be made—
(i)in a form and manner determined by the scheme manager, and
(ii)before the end of the period of three months beginning with the day on which a remediable service statement is provided under regulation 4(2)(a) in relation to M’s remediable police service.
(5) Where an election is made under paragraph (2)—
(a)the scheme manager must, having consulted the scheme actuary, vary the value of M’s remediable rights under the legacy scheme so that they are equivalent to the value of rights that would have been secured by M’s pension contributions taking into account paragraph (3)(a);
(b)where M is an immediate choice member—
(i)section 14(3) to (6) of PSPJOA 2022 applies in relation to M taking into account paragraph (3)(b), and
(ii)section 15(3) and (4) of PSPJOA 2022 applies in relation to M taking into account paragraph (3)(c);
(c)where M is a deferred choice member, section 16(3) and (4) of PSPJOA 2022 applies in relation to M—
(i)taking into account paragraph (3)(c), and
(ii)as if the references to the coming into force of section 2(1) included references to the time when the election under paragraph (2) was made.
(6) An election under paragraph (2) is irrevocable.
(7) In this regulation—
“M’s alternative scheme” means, where M was at the time of making the NPP election in pensionable service under—
the legacy scheme, the reformed scheme;
the reformed scheme, the legacy scheme;
“relevant decision-maker” means—
where M is an immediate choice member, the immediate choice decision-maker in relation to M;
where M is a deferred choice member, the deferred choice decision-maker in relation to M;
“remediable rights” means rights secured by virtue of pension contributions paid in relation to M’s remediable police service.