The Judicial Pensions (Widows' and Children’s Benefits) Regulations 1987

Refunds of periodical payments

13.—(1) Periodical payments made by an office-holder shall (subject to paragraph (2) below) be refunded, with compound interest added at a rate of 4 per cent. a year, by the responsible authority to him (or, if he has died, to his personal representatives)–

(a) if his service proves to have been insufficient to earn any widow’s pension;

(b) if and insofar as the payments exceed those required to avoid any deficiency in his contribution being made up by a reduction in his lump sum; or

(c) in the circumstances mentioned in regulation 12(3).

(2) The responsible authority shall, in making any refund in pursuance of this regulation, deduct the appropriate amount in respect of tax charged under paragraph 2 of Part II of Schedule 5 to the Finance Act 1970(1).

(1)

1970 c. 24; amended by section 21 of, and paragraph 8 of Schedule 3 to, the Finance Act 1981 (c. 68).