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The Public Service (Civil Servants and Others) Pensions (Remediable Service) Regulations (Northern Ireland) 2023
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66.—(1) This regulation applies where, pursuant to an application under regulation 67, the scheme manager determines that an immediate choice member (“M”) has incurred a compensatable loss(1) that is a Part 4 tax loss(2) (a “relevant loss”).
(2) M is not to be paid an amount under section 23 of PSPJOA 2022 by of compensation in respect of the relevant loss.
(3) Instead, the amount of benefit payable under a civil service scheme is to be increased to reflect the amount of the relevant loss in such manner as determined by the scheme manager in accordance with direction 10(2) to (4) of the PSP Directions 2023.
(1)
See section 23 of PSPJOA 2022 and direction 11 of the PSP Directions 2023 for the meaning of “compensatable loss”.
(2)
See section 23(9) of PSPJOA 2022 for the meaning of “Part 4 tax loss”.
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