(1)Subsection (2) applies where a member (“M”) of a judicial 2015 scheme has paid any pension contributions (“the paid contributions”) under the scheme which—
(a)are calculated by reference to M’s remediable service in a salaried judicial office, and
(b)as a result of a legacy scheme election made in respect of M, M was not required to pay to the scheme.
(2)The paid contributions are to be treated for all purposes—
(a)as not having been paid by M to the judicial 2015 scheme, but
(b)as having been paid by M instead to the relevant judicial legacy salaried scheme.
(3)Subsection (4) applies where a member (“M”) of a judicial 2015 scheme has paid any pension contributions (“the paid contributions”) under the scheme which—
(a)are calculated by reference to M’s remediable service in a fee-paid judicial office, and
(b)as a result of a legacy scheme election made in respect of M, M was not required to pay to the scheme.
(4)The paid contributions are to be treated for all purposes—
(a)as not having been paid by M to the judicial 2015 scheme, but
(b)as having been paid by M instead to the judicial legacy fee-paid scheme.
(5)Subsection (6) applies where a member (“M”) of a judicial legacy scheme has paid any pension contributions (“the paid contributions”) under the scheme which—
(a)are calculated by reference to M’s remediable service in a judicial office, and
(b)as a result of a 2015 scheme election made in respect of M, M was not required to pay to the scheme.
(6)The paid contributions are to be treated for all purposes—
(a)as not having been paid by M to the judicial legacy scheme, but
(b)as having been paid by M instead to the relevant 2015 scheme.
(7)In subsection (6) “the relevant 2015 scheme” means—
(a)in relation to service in a judicial office within section 71(1)(a) or (b), the Judicial Pensions Regulations 2015 (S.I. 2015/182);
(b)otherwise, the Judicial Pensions Regulations (Northern Ireland) 2015 (S.R. (N.I.) 2015 No. 76).
(8)Subsection (9) applies where, as a result of a legacy scheme election or 2015 scheme election (and after taking into account the effect of subsections (2), (4) and (6))—
(a)a judicial scheme owes a person an amount in respect of pension contributions which are calculated by reference to a member’s remediable service in a judicial office, or
(b)a person owes a judicial scheme an amount in respect of such contributions.
(9)The liability is to be discharged only in accordance with section 52 (corrections for pension contributions).