The rights that would otherwise have been secured by the special payments are extinguished.

Where determining the tax relief amount under paragraph (3)(b), the scheme manager may adopt an approach which is reasonable in all the circumstances to approximate those amounts.

This regulation applies where a transfer value payment has been made during the period of remediable service under regulation 133 of the 2015 Regulations in respect of P’s accrued rights under the 2015 scheme (disregarding any provision of Chapter 2 of Part 1 of PSPJOA 2022).

Nothing in sections 40 to 66 of PSPJOA 2022 applies in relation to P’s remediable service.

In this regulation, the “guarantee date” is the date specified in the statement of entitlement that was provided to P under regulation 135(1) of the 2015 Regulations in respect of the transfer value payment.

A notice in respect of P that complies with the requirement in regulation 27(3)(a) of FPJR 2017 is treated as having been given in accordance with sub-paragraph (3)(b) of that regulation if it is received by the appropriate Minister before the end of the election period.

A notice under paragraph (2) has effect on the date agreed by the member and the scheme manager under regulation 61(1)(b) of the 2015 Regulations in relation to the exercise of the partial retirement option referred to in paragraph (1)(a).

A partial retirement option in respect of P is treated as having been exercised in accordance with regulation 61(1)(b) of the 2015 Regulations if a partial retirement option notice that complies with the requirements of regulation 61(1)(a) and (2) of those Regulations is received by the scheme manager before the end of the election period.

An option under paragraph (5) has effect on the day the notice mentioned in paragraph (4)(a) was received by the appropriate Minister.

This Part does not apply in relation to any payment or transfer of assets and liabilities that would otherwise be payable or required to be made under this Part to the extent that a corresponding payment or a corresponding transfer of assets and liabilities has been made.

In this Part—

• “adult survivor” means a surviving spouse or surviving civil partner who is entitled under the relevant judicial legacy scheme to a pension determined (to any extent) by reference to P’s remediable service;

• “relevant judicial legacy scheme” means—

  1. a

     in the case of—

     1. i

        a determination described in section 68(2) of PSPJOA 2022, or

     2. ii

        an agreement described in section 68(3) of PSPJOA 2022,

     that P has rights under a judicial legacy salaried scheme18, that scheme;

  2. b

     in the case of—

     1. i

        a determination described in section 68(2) of PSPJOA 2022, or

     2. ii

        an agreement described in section 68(3) of PSPJOA 2022,

     that P has rights under the judicial legacy fee-paid scheme19, that scheme.

Subject to paragraph (3), for the purposes of this Part, the “notification period”, in relation to a person who has obtained an immediate detriment remedy, is the period of three months beginning with the date on which the statement mentioned in regulation 15 is sent.

The relevant authority20 may extend the period mentioned in paragraph (2) in relation to P if the relevant authority considers it just and equitable to do so.

The statement must contain such information as the relevant authority considers relevant to P’s rights and liabilities under Chapter 2 of Part 1 of PSPJOA 2022 or these Regulations in respect of the immediate detriment remedy.

The relevant person must, before the end of the notification period, take the steps specified in section 41(6) of PSPJOA 2022 and, for the purpose of this paragraph, section 41(6) is to be read as if the reference in section 41(6)(c) to the appropriate person were a reference to the relevant person.

Paragraph (2) applies in relation to benefits that were payable in respect of the child before, as well as after, the immediate detriment remedy was obtained.

A notice in respect of P that complies with the requirement in regulation 27(3)(a) of FPJR 2017 is treated as having been given in accordance with sub-paragraph (3)(b) of that regulation if it is received by the appropriate Minister before the end of the notification period.

A notice under paragraph (2) has effect on the date agreed by the member and the scheme manager under regulation 61(1)(b) of the 2015 Regulations in relation to the F3purported exercise of the partial retirement option referred to in paragraph (1)(a).

This regulation applies in relation to P after taking into account the effect, if any, of any immediate detriment remedy that has been obtained in respect of P’s remediable service.

A reference in this regulation to “the payable contributions amount” for a tax year in respect of P’s remediable service means the aggregate of the pension contributions that (after taking into account the effect, if any, of regulation 22(2) and (4)) were payable under the scheme by P for that tax year in respect of the service.

A reference in this regulation to pension contributions or voluntary contributions paid by a person under a partnership pension account is a reference to the amount of the contributions paid, net of any tax relief under section 188 of FA 2004 (relief for contributions) to which the person was entitled in respect of them.

This regulation applies where P has, during the period of remediable service, made any F18purported special payments F20....

F21For the avoidance of doubt, any rights that would otherwise have been secured by the F18purported special payments F22, had P been entitled to make them, are extinguished.

Where determining the tax relief amount under paragraph (3)(b), the scheme manager may adopt an approach which is reasonable in all the circumstances to approximate those amounts.

Where determining the tax relief amount under paragraph (2)(b), the scheme manager may adopt an approach which is reasonable in all the circumstances to approximate those amounts.

This regulation applies where P has, during the period of remediable service, made any F33purported effective pension age payments F34....

F35For the avoidance of doubt, any rights that would otherwise have been secured by theF33purported effective pension age payments F36, had P been entitled to make them, are extinguished.

Where determining the tax relief amount under paragraph (3)(b), the scheme manager may adopt an approach which is reasonable in all the circumstances to approximate those amounts.

This regulation applies where P’s employer24 has paid P a transitional protection allowance25.

The scheme manager for a judicial scheme may pay amounts by way of compensation in respect of compensatable losses incurred by the appropriate person.

For the purposes of paragraph (2)(a)(ii) and (b)(ii), a Part 4 tax loss is a “specified Part 4 tax loss” if and to the extent that it falls within one of the descriptions listed in direction 26(4) of the PSP Directions 2022.

The first condition is that the loss is attributable to, or is reasonably regarded as attributable to, a relevant breach of a non-discrimination rule27.

The second condition is that the loss is attributable to the application of any provision of this Part.

For the purpose of this regulation, a breach of a non-discrimination rule is “relevant” if section 59(10) of PSPJOA 2022 applies to it.

The payment may be made only if it falls within a description of payments that correspond to a description of payments specified for the purposes of section 63 of PSPJOA 2022 in Treasury directions.

The payment may be made notwithstanding the rule mentioned in paragraph (3)(c).

This Part applies where a relevant fee-paid judge29 (“R”) has relevant service in a judicial office.

“Relevant service” is any continuous period of service that meets the following conditions.

The first condition is that the service in question took place in the period beginning with 1st April 2015 and ending with 31st March 2022.

The second condition is met if all of the service in question falls within paragraph (4)(a) and (b) (even if it does not fall within only one of those paragraphs).

For the purposes of paragraph (4)(b), a person is treated as having opted in accordance with the scheme that service should not be pensionable service under a judicial scheme if the service would have been pensionable service under that scheme (or would have been if the person had opted that it should be) but for the fact that the person had a partnership pension account.

This Part does not apply in relation to any payment or transfer of assets and liabilities that would otherwise be payable or required to be made under this Part where a corresponding payment or a corresponding transfer of assets and liabilities has been made.

In paragraph (8)—

• a “corresponding payment” is a payment that has been made in relation to R’s relevant service that corresponds to a payment that is payable or required to be made under this Part;

• a “corresponding transfer of assets and liabilities” is a transfer of assets and liabilities that has been made in relation to R’s relevant service that corresponds to a transfer of assets and liabilities that is required to be made under this Part.

In this Part—

• “adult survivor” means a surviving spouse or surviving civil partner who is entitled under a judicial legacy scheme to a pension determined (to any extent) by reference to R’s relevant service;

• “Part 4 judicial legacy salaried scheme”, in relation to a member’s relevant service in a salaried judicial office, means the judicial legacy salaried scheme under which the member most recently accrued pensionable service in the office.

The statement must contain such information as the relevant authority considers relevant to R’s rights and liabilities under these Regulations.

The relevant person must, before the end of the notification period, take the steps specified in section 41(6) of PSPJOA 2022, and for these purposes the reference in section 41(6)(c) to the appropriate person is to be read as a reference to the relevant person.

The benefits payable in respect of the child under the judicial legacy scheme, so far as they are determined by reference to R’s relevant service, are such benefits as would have been payable in respect of the child, so far as they are determined by reference to R’s relevant service, if R had been a member of the 2015 scheme.

A notice in respect of R that complies with the requirement in regulation 27(3)(a) of FPJR 2017 is treated as having been given in accordance with sub-paragraph (3)(b) of that regulation if it is received by the appropriate Minister before the end of the notification period.

A notice under paragraph (2) has effect on the date agreed by the member and the scheme manager under regulation 61(1)(b) of the 2015 Regulations in relation to the exercise of the partial retirement option referred to in paragraph (1)(a).

A reference in this regulation to “the payable contributions amount” for a tax year in respect of R’s relevant service in a judicial office means the aggregate of the pension contributions that were payable under the relevant judicial legacy scheme by R for that tax year in respect of the service.

A reference in this regulation to pension contributions or voluntary contributions paid by a person under a partnership pension account is a reference to the amount of the contributions paid, net of any tax relief under section 188 of FA 2004 (relief for contributions) to which the person was entitled in respect of them.

This regulation applies where R has, during the period of relevant service, made any F73purported special payments F54....

F55For the avoidance of doubt, any rights that would otherwise have been secured by the F73purported special payments F56, had R been entitled to make them, are extinguished.

Where determining the tax relief amount under paragraph (3)(b), the scheme manager may adopt an approach which is reasonable in all the circumstances to approximate that amount.

Where determining the tax relief amount under paragraph (2)(b), the scheme manager may adopt an approach which is reasonable in all the circumstances to approximate that amount.

This regulation applies where R has, during the period of relevant service, made any F67purported effective pension age payments F68....

F69For the avoidance of doubt, any rights that would otherwise have been secured by the F67purported effective pension age payments F70, had R been entitled to make them, are extinguished.

Where determining the tax relief amount under paragraph (3)(b), the scheme manager may adopt an approach which is reasonable in all the circumstances to approximate that amount.

This regulation applies where a transfer value payment has, during the period of relevant service, been made under regulation 133 of the 2015 Regulations in respect of R’s accrued rights under the 2015 scheme.

The scheme manager must provide the appropriate person with a statement of the cash equivalent to which R was entitled, under a judicial legacy scheme, in respect of R’s accrued rights on the guarantee date in relation to the period of relevant service.

The scheme manager is discharged from any further obligation to provide benefits to which the cash equivalent related.

In this regulation the “guarantee date” is the date specified in the statement of entitlement that was provided to R under regulation 135(1) of the 2015 Regulations in respect of the transfer value payment.

This regulation applies where R’s employer has paid R a transitional protection allowance.

The scheme manager for a judicial scheme may pay amounts by way of compensation in respect of compensatable losses incurred by the appropriate person.

For the purposes of paragraph (2)(a)(ii) and (b)(ii), a Part 4 tax loss is a “specified Part 4 tax loss” if and to the extent that it falls within one of the descriptions listed in direction 26(4) of the PSP Directions 2022.

The first condition is that the loss is attributable to, or is reasonably regarded as attributable to, the fact that R was not recognised as a full protection member of a judicial legacy scheme.

The second condition is that the loss is attributable to the application of any provision of this Part.

The payment may be made only if it falls within a description of payments that correspond to a description of payments specified for the purposes of section 63 of PSPJOA 2022 in Treasury directions.

The payment may be made notwithstanding the rule mentioned in paragraph (3)(c).

In this Part—

• “amount of credited pension” has the meaning given in regulation 2 of the 2015 Regulations;

• “appropriate amount” means the amount calculated under section 29(2) and (3) of WRPA 199932 in respect of a pension sharing order;

• “cash equivalent” means a value calculated by virtue of section 30 of WRPA 1999;

• “corresponding pension debit member”, in relation to a relevant pension credit member, means the person mentioned in paragraph (b) of the definition of “relevant pension credit member”;

• “pension credit” and “pension debit” have the meanings given in section 57(7) of PSPJOA 2022;

• “pension sharing order” means an order or provision by virtue of which section 29 of WRPA 1999 applies to a relevant pension credit member and the corresponding pension debit member;

• “relevant benefits” means—

  1. a

     where P was in pensionable service on the transfer day, the benefits or future benefits to which P was entitled under a judicial scheme by virtue of P’s shareable rights in the scheme in respect of P’s service beginning on 1st April 2015 and ending on the day before the transfer day;

  2. b

     otherwise, the benefits or future benefits to which P was entitled under a judicial scheme by virtue of P’s shareable rights in the scheme in respect of P’s service beginning on 1st April 2015 and ending on the last day of P’s service;

• “relevant pension credit member”, in relation to a judicial scheme, means a person who has rights under the scheme—

  1. a

     which are attributable (directly or indirectly) to a pension credit, and

  2. b

     the value of which was determined (to any extent) by reference to the value of benefits payable in respect of the remediable service or relevant service in a judicial office of another person;

• “relevant period” means—

  1. a

     where P has remediable service and an immediate detriment remedy has not been obtained in relation to that service, the election period in relation to P, and

  2. b

     otherwise, the notification period in relation to P;

• “shareable rights” has the meaning given in section 27(2) of WRPA 1999;

• “transfer day”, in relation to a pension sharing order, means the day on which the relevant pension sharing order takes effect;

• “valuation day” has the meaning given in section 29(7) of WRPA 1999 in respect of a pension credit member and the corresponding debit member.

This Chapter applies where the following three conditions are met.

The first condition is that a relevant pension credit member (“C”) has rights in respect of a pension credit under the 2015 scheme.

The second condition is that the corresponding pension debit member in relation to C (“P”) is subject to a pension debit in the 2015 scheme.

The scheme manager must, after consultation with the scheme actuary, provide C with a statement of C’s remediable pension amount and remediable pension credit before the beginning of the relevant period.

Where no request is made in accordance with paragraph (3), at the end of the relevant period C becomes entitled to a remediable pension credit in the 2015 scheme, such credit to take effect as if it had been added to C’s rights with effect from the transfer day.

Where C becomes entitled to a remediable pension credit under this regulation, C is entitled to rights under paragraph 1 of Schedule 2A34 to JUPRA 199335 in respect of that remediable pension credit.

In this regulation—

• “remediable pension amount” means—

  1. a

     where the pension sharing order specified a percentage value to be transferred from the 2015 scheme, the specified percentage of the cash equivalent of P’s relevant benefits on the valuation day calculated as if the relevant benefits were in P’s judicial legacy scheme;

  2. b

     where the pension sharing order specified an amount to be transferred from the 2015 scheme, the percentage which this amount represented of the cash equivalent of P’s relevant benefits in the 2015 scheme on the valuation day disregarding any—

     1. i

        legacy scheme election made in respect of P,

     2. ii

        immediate detriment remedy obtained in relation to P’s remediable service, or

     3. iii

        where this Part applies in respect of P by virtue of the application of regulation 46(2), the effect of Part 2 of Schedule 2 to the 2015 Regulations in relation to P,

     calculated instead as if P’s relevant benefits were in P’s judicial legacy scheme;

• “remediable pension credit” means the greater of—

  1. a

     zero, and

  2. b

     the remediable pension amount minus the appropriate amount.

The adjustment made under paragraph (2) has effect from the transfer day.

Where the value of C’s 2015 scheme remediable pension amount exceeds the value of C’s legacy scheme remediable pension amount, both calculated on the valuation day at the end of the relevant period, C becomes entitled to a remediable pension credit, such credit to take effect as if it had been added to C’s rights in C’s judicial legacy scheme on the transfer day.

Where C becomes entitled to a remediable pension credit under this regulation, C is entitled to rights under paragraph 1 of Schedule 2A to JUPRA 1993 in respect of that remediable pension credit.

In this regulation—

• “2015 scheme remediable pension amount” means—

  1. a

     where the pension sharing order specified a percentage value to be transferred from P’s judicial legacy scheme, the specified percentage of the cash equivalent of P’s relevant benefits on the valuation day calculated as if the relevant benefits were in the 2015 scheme;

  2. b

     where the pension sharing order specified an amount to be transferred from P’s judicial legacy scheme, the percentage which this amount represented of the cash equivalent of P’s relevant benefits in P’s judicial legacy scheme on the valuation day (disregarding any 2015 scheme election), calculated instead as if P’s relevant benefits were in the 2015 scheme;

• “legacy scheme remediable pension amount” means—

  1. a

     where the pension sharing order specified a percentage value to be transferred from P’s judicial legacy scheme, the specified percentage of the cash equivalent of P’s relevant benefits on the valuation day calculated as if the relevant benefits were in P’s judicial legacy scheme;

  2. b

     where the pension sharing order specified an amount to be transferred from P’s judicial legacy scheme, the percentage which this amount represented of the cash equivalent of P’s relevant benefits in P’s judicial legacy scheme on the valuation day (disregarding any 2015 scheme election) calculated as if the relevant benefits were in P’s judicial legacy scheme;

• “remediable pension credit” means the greater of—

  1. a

     zero, and

  2. b

     the 2015 scheme remediable pension amount minus the legacy scheme remediable pension amount.

This regulation applies where a 2015 scheme election is made in respect of P.

The adjustment made under paragraph (2) has effect from the transfer day.

Paragraphs (4) to (6) apply where C has a remediable pension credit that is greater than zero.

Where C requests that the remediable pension credit is added to C’s rights in the 2015 scheme or a judicial legacy scheme, at the end of the relevant period, C becomes entitled to a remediable pension credit in accordance with the request, such credit to take effect as if it had been added to C’s rights in the judicial scheme with effect from the transfer day.

Where no request is made in accordance with paragraph (5), at the end of the relevant period C becomes entitled to a remediable pension credit in the 2015 scheme, such credit to take effect as if it had been added to C’s rights in the 2015 scheme on the transfer day.

Paragraphs (8) to (10) apply where C is subject to a remediable pension reduction that is less than zero.

Where C requests that the remediable pension reduction is applied to C’s rights in the 2015 scheme or judicial legacy scheme, at the end of the relevant period C becomes subject to a remediable pension reduction in accordance with the request, such reduction to take effect as if it had reduced C’s rights in the judicial scheme on the transfer day.

Where no request is made in accordance with paragraph (9), at the end of the relevant period C becomes subject to a remediable pension reduction from the 2015 scheme, such reduction to take effect as if it had reduced C’s rights in the 2015 scheme on the transfer day.

In this regulation—

• “2015 scheme remediable pension amount” means—

  1. a

     where the relevant orders or provisions specified a percentage value to be transferred, the sum of—

     1. i

        the specified percentage in the relevant legacy scheme order or provision of the cash equivalent of P’s pre-taper date relevant benefits on the valuation day calculated as if the pre-taper date relevant benefits were in the 2015 scheme, and

     2. ii

        the specified percentage in the relevant 2015 scheme order or provision of the cash equivalent of P’s post-taper date relevant benefits on the valuation day, calculated as if the post-taper date relevant benefits were in the 2015 scheme;

  2. b

     where the pension sharing order specified an amount to be transferred, the sum of—

     1. i

        the percentage which the amount in the relevant legacy scheme order or provision represented of the cash equivalent of P’s pre-taper date relevant benefits in P’s judicial legacy scheme on the valuation day (disregarding any 2015 scheme election), calculated instead as if P’s pre-taper date relevant benefits were in the 2015 scheme, and

     2. ii

        the percentage which the amount in the relevant 2015 scheme order or provision represented of the cash equivalent of P’s post-taper date relevant benefits in the 2015 scheme on the valuation day (disregarding any 2015 scheme election);

• “higher remediable pension amount” means the greater of—

  1. a

     the legacy scheme remediable pension amount, and

  2. b

     the 2015 scheme remediable pension amount;

• “legacy scheme remediable pension amount” means—

  1. a

     where the relevant orders or provisions specified a percentage value to be transferred, the sum of—

     1. i

        the specified percentage in the relevant legacy scheme order or provision of the cash equivalent of P’s pre-taper date relevant benefits on the valuation day calculated as if the pre-taper date relevant benefits were in P’s judicial legacy scheme, and

     2. ii

        the specified percentage in the relevant 2015 scheme order or provision of the cash equivalent of P’s post-taper date relevant benefits on the valuation day, calculated as if the post-taper date relevant benefits were in P’s judicial legacy scheme;

  2. b

     where the pension sharing order specified an amount to be transferred, the sum of—

     1. i

        the percentage which the amount in the relevant legacy scheme order or provision represented of the cash equivalent of P’s pre-taper date relevant benefits in P’s judicial legacy scheme on the valuation day (disregarding any 2015 scheme election made in respect of P or immediate detriment remedy obtained in relation to P’s remediable service), and

     2. ii

        the percentage which the amount in the relevant 2015 scheme order or provision represented of the cash equivalent of P’s post-taper date relevant benefits in the 2015 scheme on the valuation day (disregarding any legacy scheme election made in respect of P or immediate detriment remedy obtained in relation to P’s remediable service), calculated instead as if P’s post-taper date relevant benefits were in P’s judicial legacy scheme;

• “pre-taper date relevant benefits” means the benefits or future benefits to which P was entitled under a judicial scheme by virtue of P’s shareable rights in the scheme in respect of P’s service beginning on 1 April 2015 and ending on the day before P’s taper date;

• “post-taper date relevant benefits” means—

  1. a

     where P was in pensionable service on the transfer day, the benefits or future benefits to which P was entitled under a judicial scheme by virtue of P’s shareable rights in the scheme in respect of P’s service beginning on P’s taper date and ending on the day before the transfer day;

  2. b

     otherwise, the benefits or future benefits to which P was entitled under a judicial scheme by virtue of P’s shareable rights in the scheme in respect of P’s service beginning on P’s taper date and ending on the last day of P’s service;

• “remediable pension credit” means the greater of—

  1. a

     zero, and

  2. b

     the higher remediable pension amount minus the remediable service appropriate amount;

• “remediable pension reduction” means the lesser of—

  1. a

     zero, and

  2. b

     the higher remediable pension amount minus the remediable service appropriate amount;

• “remediable service appropriate amount” means the pension credit, calculated in accordance with section 29(2) and (3) of WRPA 1999, for the period of remediable service;

• “taper date” means (disregarding any legacy scheme election or 2015 scheme election made in respect of P or immediate detriment remedy obtained in relation to P’s remediable service) the day after the tapered protection closing date for P;

• “tapered protection closing date” has the meaning given in paragraph 3 of Schedule 2 to the 2015 Regulations.

Paragraph (2) applies where a legacy scheme election is made in respect of P.

Paragraph (4) applies where a 2015 scheme election is made in respect of P.

The adjustments made under paragraphs (2) and (4) have effect from the transfer day.

The scheme manager must pay to C the aggregate of the pension benefits and lump sum benefits (if any) to which C was entitled by virtue of their remediable pension credit.

The scheme manager must calculate interest on an amount described in direction 28 of the PSP Directions 2022 in accordance with the provisions of directions 28 and 29 which apply to that description of amount.

In relation to an amount not described in direction 28 of the PSP Directions 2022, the scheme manager must determine whether interest is paid and, if so, what rate of interest applies and how it is calculated.

This regulation applies where the appropriate person has a liability to pay pension contributions to the 2015 scheme under regulations 22(4) or 38(3) or section 52(4) of PSPJOA 2022.

The scheme manager must reduce the liability for the appropriate person to pay the pension contributions by tax relief amounts38 determined in accordance with direction 22(5) and (6) of the PSP Directions 2022.

The scheme manager must make the reduction mentioned in paragraph (2) before the liability is netted off in accordance with regulation 64.

The scheme manager may extend the period mentioned in paragraph (3)(d) in relation to Y if the scheme manager considers it just and equitable to do so.

The scheme manager may determine, in accordance with direction 31(3) to (6) of the PSP Directions 2022, that the amounts (and interest on them) must be aggregated and that the difference must be paid by P to the scheme or (as the case may be) by the scheme to P.

This regulation applies where a person (“Y”) owes an amount to the scheme under these Regulations or Chapter 2 of PSPJOA 2022.

Except where paragraph (3) applies, Y must pay the amount to the scheme before the end of the period of six months beginning with the day on which Y is notified that the amount must be paid.

The scheme manager may extend the period mentioned in paragraph (6) if the scheme manager considers it just and equitable to do so.

Paragraph (2) applies where a person (“Y”) owes an amount to a person’s employer under section 54 of PSPJOA 2022 or regulation 26 or 43 (transitional protection allowance).

This regulation applies where an amount is payable by a judicial scheme to a person (“Y”) under these Regulations or Chapter 2 of PSPJOA 2022.

The scheme manager may require Y to make an application for payment of the amount.

Where the scheme manager requires Y to make an application the scheme manager may pay the amount on receipt of an application that meets the requirements of paragraph (4).