PART 1 U.K.PRELIMINARY

Modifications etc. (not altering text)

InterpretationU.K.

2.—(1) In these Regulations—

“the 1995 Regulations” means the Judicial Pensions (Additional Voluntary Contributions) Regulations 1995 F1;

“the 2017 schemes” means the principal scheme, the JAVC scheme, the FPJAYS and the JASAPS;

“the JAVC scheme” has the meaning given by regulation 90;

“the FPJAYS” means the Fee-Paid Judicial Added Years Scheme constituted by Part 13;

“the JASAPS” means the Fee-Paid Judicial Added Surviving Adult's Pension Scheme constituted by Part 14;

“active member” has the meaning given by regulation 9;

“the administrators” means the administrators entrusted with the administration of the scheme constituted by Part 1 of the Judicial Pensions and Retirement Act 1993;

“appropriate annual salary” has the meaning given by regulation 7;

“benefits” means any pension or lump sum payable under the principal scheme except where the context otherwise requires;

“benefit crystallisation event” has the meaning given by section 216 of the Finance Act 2004 F2;

“the commencement day” means the date on which these Regulations come into force;

“eligible child” has the meaning given by regulation 40;

“eligible fee-paid judicial office” has the meaning given by regulation 3(2);

“fee-paid judicial office” has the meaning given by regulation 3(1);

“guaranteed minimum pension” has the meaning given in paragraph 1(1) of Schedule 2 to the Judicial Pensions and Retirement Act 1993 F3;

“the ill-health certification condition” has the meaning given by regulation 23;

“the interim payments amount” has the meaning given by regulation 49;

“judicial office” has the meaning given by regulation 3(1);

“lifetime allowance charge” has the meaning given by section 214 of the Finance Act 2004;

“member” means a person who is a member of the principal scheme under regulation 8;

“normal pension age” means (except in Part 11) age 65, or the age of a member on the date on which that member has completed in aggregate at least 5 years' qualifying judicial service if that date is later than the date on which the member attains the age of 65;

“opted-out member” has the meaning given by regulation 9;

“partial retirement” has the meaning given by regulation 3(4);

“permitted maximum” has the meaning given in section 3(3A) of the Judicial Pensions and Retirement Act 1993 F4;

“the principal scheme” means the scheme constituted by Parts 1 to 11 of these Regulations;

“qualifying child” in relation to a member means a child who would be an eligible child if the member were dead;

“qualifying fee-paid day” has the meaning given by regulation 4;

“qualifying fee-paid service” has the meaning given by regulation 4;

“qualifying judicial service” has the meaning given by regulation 6;

“reckonable service” has the meaning given by regulation 5;

“registered pension scheme” means a pension scheme that is a registered pension scheme under Chapter 2 of Part 4 of the Finance Act 2004 F5;

“retires” has the meaning given by regulation 3(3) and cognate expressions are to be construed accordingly;

“surviving adult” has the meaning given by regulation 35(a);

“surviving adult's pension” has the meaning given by regulation 35(d);

“surviving civil partner” has the meaning given by regulation 35(c);

“surviving spouse” has the meaning given by regulation 35(b);

“tax year” has the meaning given in section 4(2) of the Income Tax Act 2007 F6.

(2) Where a calculation performed under these Regulations—

(a)results in an amount containing a fraction of £1, the amount is to be rounded up to the next whole £1,

(b)results in a period containing a fraction of a year, the period is to be given to four decimal places.

Textual Amendments

F22004 c.12. Section 216 was amended by paragraphs 31 and 42 of Schedule 10 to the Finance Act 2005 (c.7); paragraph 30 of Schedule 23 to the Finance Act 2006 (c.25); paragraphs 1, 4 and 5 of Schedule 29 to the Finance Act 2008 (c.9); paragraphs 62 and 73 of Schedule 16 to the Finance Act 2011 (c.11); paragraph 16 of Schedule 1 and paragraph 21 of Schedule 2 to the Taxation of Pensions Act 2014 (c.30); paragraph 4 of Schedule 4 to the Finance Act 2015 (c.11).

F3The definition of “guaranteed minimum pension” in Schedule 2 to the Judicial Pensions and Retirement Act 1993 was amended by paragraph 46 of Schedule 8 to the Pension Schemes Act 1993 (c.48), and paragraph 43 to Schedule 7 to the Pension Schemes (Northern Ireland) Act 1993 (c.49).

F4Subsection (3A) was inserted, with subsections (3B) to (3E), by S.I. 2006/497.