The Firefighters’ Pensions (Remediable Service) (Scotland) Regulations 2023

1. Introductory Text

2. PART 1 Introductory Provisions

   1. 1. Citation and commencement

   2. 2. Interpretation

   3. 3. Delegation

3. PART 2 Remediable service statements

   1. 4. Requirements relating to remediable service statements

4. PART 3 Decisions about the treatment of remediable service as a firefighter

   1. CHAPTER 1 Opted-out service elections

      1. 5. Application and interpretation of Chapter 1

      2. 6. Election in relation to opted-out service

   2. CHAPTER 2 Immediate choice decision for reformed scheme or legacy scheme benefits

      1. 7. Application and interpretation of Chapter 2

      2. 8. Immediate choice decision for reformed scheme or legacy scheme benefits

      3. 9. Immediate choice decision: additional requirements

      4. 10. Immediate choice decision: deemed section 6 election

   3. CHAPTER 3 Deferred choice decision for reformed scheme or legacy scheme benefits

      1. 11. Application and interpretation of Chapter 3

      2. 12. Deferred choice decision for reformed scheme or legacy scheme benefits: general

      3. 13. Deferred choice decision to be made by M

      4. 14. Deferred choice decision to be made by a person other than M

      5. 15. Deferred choice decision: additional requirements

      6. 16. Deferred choice election: deemed election

5. PART 4 Provision about divorce and dissolution arrangements

   1. CHAPTER 1 Pension credit and pension debit members

      1. SECTION 1 Application and interpretation of Chapter 1

         1. 17. Application and interpretation of Chapter 1

      2. SECTION 2 Pension sharings orders and agreements: information provided before 1 October 2023

         1. 18. Application and interpretation of Section 2

         2. 19. Meaning of “alternative amount”

         3. 20. Information provided before 1 October 2023: calculating a remediable credit adjustment

         4. 21. Information provided before 1 October 2023: applying a remediable credit adjustment

         5. 22. Information provided before 1 October 2023: recalculating D’s reduction of benefit

      3. SECTION 3 Information provided on or after 1 October 2023

         1. 23. Application and interpretation of Section 3

         2. 24. Information provided on or after 1 October 2023: calculation of pension credits and debits

         3. 25. Information provided on or after 1st October 2023: recalculating D’s reduction of benefit

   2. CHAPTER 2 Arrangements on divorce, annulment or dissolution other than a pension sharing arrangement

      1. 26. Arrangements other than a pension sharing arrangement: calculating the value of pension benefits

6. PART 5 Voluntary contributions

   1. 27. Treatment of reformed scheme added pension payments

   2. 28. Treatment of legacy scheme added years payments

   3. 29. Remedial arrangements to pay voluntary contributions to secure legacy scheme added years

   4. 30. Disapplication of restriction on lump sum payments for reformed scheme added pension

7. PART 6 Transfers

   1. CHAPTER 1 General

      1. 31. Interpretation of Part 6

      2. 32. Transferred out remediable service statements

   2. CHAPTER 2 Transfers on a cash equivalent basis

      1. SECTION 1 Transfers before 1 October 2023

         1. 33. Transfers out before 1 October 2023

         2. 34. Transfers in before 1 October 2023

      2. SECTION 2 Transfers on or after 1 October 2023

         1. 35. Application of Section 2

         2. 36. Transfers out on or after 1 October 2023

         3. 37. Transfers in from a public service pension scheme on or after 1 October 2023

   3. CHAPTER 3 Transfers on a club basis

      1. SECTION 1 Club transfers before 1 October 2023

         1. 38. Club transfers out before 1 October 2023

         2. 39. Club transfers in before 1 October 2023

      2. SECTION 2 Club transfers on or after 1 October 2023

         1. 40. Application of Section 2

         2. 41. Club transfers out on or after 1 October 2023

         3. 42. Club transfers in on or after 1 October 2023

      3. SECTION 3 Variation of the club transfer application period

         1. 43. Variation of the club transfer application period

   4. CHAPTER 4 Treatment of rights secured by virtue of a remediable value

      1. 44. Application and interpretation of Chapter 4

      2. 45. Remediable value treated as being in the legacy scheme

      3. 46. Treatment of rights to benefits secured by virtue of a remediable value

      4. 47. Benefits already paid in relation to transferred in remediable rights

      5. 48. Pension benefits and lump sum benefits in relation to a remediable value

8. PART 7 Provision about special cases

   1. CHAPTER 1 Ill-health retirement

      1. 49. Application and interpretation of Chapter 1

      2. 50. M’s entitlement to ill-health benefits to be treated as equivalent in M’s alternative scheme

      3. 51. Entitlement to ill-health benefits where a remedy member’s legacy scheme is the 1992 scheme

      4. 52. Assessment and reassessment of certain transitional ill-health cases

      5. 53. Determining the value of M’s remediable ill-health benefits

   2. CHAPTER 2 Child pensions in payment

      1. 54. Protection of the amount of pension payable to an eligible child

      2. 55. Payment of annual allowance tax charges and provision of information

9. PART 8 Liabilities and payment

   1. CHAPTER 1 Application of Part 8

      1. 56. Application of Part 8

   2. CHAPTER 2 Interest, compensation and netting off

      1. 57. Interest

      2. 58. Indirect compensation

      3. 59. Applications for compensation or indirect compensation

      4. 60. Netting off

   3. CHAPTER 3 Reduction and waiver of liabilities

      1. 61. Requirement to reduce liabilities by tax relief amounts

      2. 62. Power to reduce or waive amounts owed by a person to the scheme manager

      3. 63. Agreement to waive a liability owed by the scheme manager in respect of an immediate correction

   4. CHAPTER 4 Payment of net liabilities

      1. 64. Application of Chapter 4

      2. 65. Payment of amounts owed to the scheme manager

      3. 66. Payment of amounts owed to a person

10. Signature

11. 1. SCHEDULE

       Eligible decision-makers for deceased members

       1. 1. Interpretation

       2. 2. Sole beneficiary: an adult

       3. 3. Sole beneficiary: a child

       4. 4. Sole beneficiary: a body

       5. 5. Sole beneficiary: M’s estate

       6. 6. Multiple beneficiaries: including a surviving adult

       7. 7. Multiple beneficiaries: including adult eligible children

       8. 8. Multiple beneficiaries: nominated individuals only

       9. 9. Multiple beneficiaries: non-adult eligible children

       10. 10. Multiple beneficiaries: nominated children only

       11. 11. Multiple beneficiaries: one or more adults and one or more children

       12. 12. Other cases

12. Explanatory Note