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29.—(1) This Part applies where a relevant fee-paid judge(1) (“R”) has relevant service in a judicial office.
(2) “Relevant service” is any continuous period of service that meets the following conditions.
(3) 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.
(4) The second condition is that the service—
(a)is pensionable service under a judicial legacy scheme, or
(b)would have been pensionable service under a judicial scheme but for the fact that the person, in accordance with the scheme, opted that it should not be (or failed to opt that it should be) pensionable service under the scheme.
(5) 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).
(6) The third condition is that there is no disqualifying gap in service(2) falling within the period—
(a)beginning with the day after the most recent day in relation to which section 103(3)(c) PSPJOA 2022 applies in relation to R, and
(b)ending with the day before the first day of the relevant service.
(7) 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.
(8) 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.
(9) 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.
(10) Regulations 33 to 45 do not apply in relation to R where R is a person described in—
(a)regulation 32(1) and the steps mentioned in regulation 32(2) have not been taken in relation to R;
(b)regulation 32(3) and the steps mentioned in regulation 32(4) have not been taken in relation to R.
30.—(1) 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.
(2) For the purposes of this Part—
(a)R’s relevant service is “PPA opted-out relevant service” if and to the extent that R made contributions to a partnership pension account in respect of it;
(b)the “notification period”, in relation to R, is (subject to sub-paragraph (c)) the period of three months beginning with the date on which the statement mentioned in regulation 31 is sent;
(c)the relevant authority may extend the period mentioned in sub-paragraph (b) in relation to R if the relevant authority considers it just and equitable to do so.
31.—(1) The relevant authority must, as soon as reasonably practicable—
(a)prepare a statement in relation to R, and
(b)send it to the appropriate person.
(2) The statement must contain such information as the relevant authority considers relevant to R’s rights and liabilities under these Regulations.
32.—(1) Paragraph (2) applies where—
(a)R has relevant service in a salaried judicial office, and
(b)any of the relevant service is PPA opted-out relevant service.
(2) The relevant person must, before the end of the notification period, take the steps specified in section 41(3) of PSPJOA 2022 and for these purposes section 41(3) is to be read as if—
(a)references to the relevant judicial legacy salaried scheme were references to the Part 4 judicial legacy salaried scheme;
(b)the reference in section 41(3)(c) to the appropriate person were a reference to the relevant person.
(3) Paragraph (4) applies where—
(a)R has relevant service in a fee-paid judicial office, and
(b)any of the relevant service is PPA opted-out relevant service.
(4) 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.
(5) In this regulation, “relevant person” means “R” or, if R is deceased—
(a)the adult survivor, or
(b)if there is no adult survivor, R’s personal representatives.
33.—(1) This regulation applies where—
(a)R is deceased,
(b)R is survived by a child who—
(i)is not living in the same household as an adult survivor of R, and
(ii)is entitled to benefits in respect of R under a judicial legacy scheme, and
(c)the benefits payable under the judicial legacy scheme in respect of the child are, in the opinion of the scheme manager of the scheme, less valuable (looked at in the round) than those that would have been payable in respect of the child under the 2015 scheme.
(2) 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.
34.—(1) Paragraph (2) applies where—
(a)R exercised a partial retirement option under regulation 60(2) of the 2015 Regulations in respect of any fee-paid judicial office, and
(b)the conditions set out in regulation 27(1) of FPJR 2017 are met in respect of R.
(2) 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.
(3) 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).
35.—(1) Paragraph (2) applies in relation to any benefits (“the paid benefits”) that the 2015 scheme has at any time paid to a person so far as—
(a)they are calculated by reference to R’s relevant service in a salaried judicial office, and
(b)they are benefits that a person was not entitled to receive from the 2015 scheme.
(2) The paid benefits are to be treated for all purposes—
(a)as not having been paid to the person by the 2015 scheme, but
(b)as having been paid to the person instead by the Part 4 judicial legacy salaried scheme.
(3) Paragraph (4) applies in relation to any benefits (“the paid benefits”) that the 2015 scheme has at any time paid to a person so far as—
(a)they are calculated by reference to R’s relevant service in a fee-paid judicial office, and
(b)they are benefits that a person was not entitled to receive from the 2015 scheme.
(4) The paid benefits are to be treated for all purposes—
(a)as not having been paid to the person by the 2015 scheme, but
(b)as having been paid to the person instead by the judicial legacy fee-paid scheme.
(5) Where, after taking into account the effect of paragraphs (2) and (4)—
(a)a judicial legacy scheme owes a person an amount in respect of benefits which are calculated by reference to R’s relevant service in a judicial office, or
(b)a person owes a judicial legacy scheme an amount in respect of such benefits,
such amount must be paid in accordance with regulation 37.
36.—(1) Paragraph (2) applies where R has paid any pension contributions (“the paid contributions”) under the 2015 scheme which—
(a)are calculated by reference to R’s relevant service in a salaried judicial office, and
(b)had R been recognised as a full protection member(3) of a judicial legacy scheme in relation to that service, R would not have been required to pay to the 2015 scheme.
(2) The paid contributions are to be treated for all purposes—
(a)as not having been paid by R to the 2015 scheme, but
(b)as having been paid by R instead to the Part 4 judicial legacy salaried scheme.
(3) Paragraph (4) applies where R has paid any pension contributions (“the paid contributions”) under the 2015 scheme which—
(a)are calculated by reference to R’s relevant service in a fee-paid judicial office, and
(b)had R been recognised as a full protection member of a judicial legacy scheme in relation to that service, R would not have been required to pay to the 2015 scheme.
(4) The paid contributions are to be treated for all purposes—
(a)as not having been paid by R to the 2015 scheme, but
(b)as having been paid by R instead to the judicial legacy fee-paid scheme.
(5) Where, after taking into account the effect of paragraphs (2) and (4)—
(a)a judicial legacy scheme owes a person an amount in respect of pension contributions which are calculated by reference to R’s relevant service, or
(b)a person owes a judicial legacy scheme an amount in respect of such contributions,
such amount must be paid in accordance with regulation 38.
37.—(1) This regulation applies where—
(a)a notice in respect of an option to take partial retirement is treated as having been given in relation to R by virtue of regulation 34(2),
(b)R is a pensioner member in relation to a judicial office, or
(c)R is deceased.
(2) Where—
(a)the aggregate of the pension benefits that (after taking into account the effect, if any, of regulation 35(2) or (4)) have been paid under a judicial legacy scheme to any person (“the beneficiary”) in respect of R’s relevant service in a judicial office, exceeds
(b)the aggregate of the pension benefits to which the beneficiary was entitled under the scheme in respect of the service,
the beneficiary must pay the difference to the scheme.
(3) Where—
(a)the amount mentioned in sub-paragraph (2)(a), is less than
(b)the amount mentioned in sub-paragraph (2)(b),
the scheme manager must pay the difference to the beneficiary.
(4) Where—
(a)the aggregate of the lump sum benefits that (after taking into account the effect, if any, of regulation 35(2) or (4)) have been paid under a judicial legacy scheme to any person (“the beneficiary”) in respect of R’s relevant service in a judicial office, exceeds
(b)the aggregate of the lump sum benefits to which the beneficiary was entitled under the scheme in respect of the service,
the beneficiary must pay the difference to the scheme.
(5) Where—
(a)the amount mentioned in sub-paragraph (4)(a), is less than
(b)the amount mentioned in sub-paragraph (4)(b),
the scheme manager must pay the difference to the beneficiary.
38.—(1) Where—
(a)the paid contributions amount for an in-scope tax year in respect of R’s relevant service in a judicial office, exceeds
(b)the payable contributions amount for that tax year in respect of that service,
the scheme manager must (directly or indirectly) pay an amount in respect of the difference to the appropriate person.
(2) Where—
(a)the paid contributions amount for an out-of-scope tax year in respect of R’s relevant service in a judicial office, exceeds
(b)the payable contributions amount for that tax year in respect of that service,
no amount is to be paid by the scheme manager in respect of the difference to the appropriate person.
(3) Where—
(a)the paid contributions amount for an in-scope or out-of-scope tax year in respect of R’s relevant service in a judicial office, is less than
(b)the payable contributions amount for that tax year in respect of that service,
the appropriate person must pay pension contributions to the scheme in respect of the difference.
(4) A reference in this regulation to “the paid contributions amount” for a tax year in respect of R’s relevant service in a judicial office is a reference to the sum of—
(a)the aggregate of the pension contributions that (after taking into account the effect, if any, of regulation 36(2) and (4)), have been paid under the scheme by R in the tax year in respect of so much of the service as was not PPA opted-out service, and
(b)where any of the relevant service was PPA opted-out service—
(i)the aggregate of the pension contributions and any voluntary contributions that (after taking into account the effect, if any, of regulation 36(2) and (4)) have been paid by R under the partnership pension account in the tax year in respect of the PPA opted-out service, or
(ii)if lower, the aggregate of the pension contributions that were payable under the scheme by R for that tax year in respect of the PPA opted-out service.
(5) 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.
(6) For the purposes of this regulation—
(a)a tax year is “in-scope” in relation to R if any necessary adjustment to the amount of income tax paid by R in respect of PAYE income for the tax year is capable of being enforced by HMRC under PAYE regulations;
(b)a tax year is “out-of-scope” in relation to R if it is not in-scope in relation to R.
(7) 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.
39.—(1) This regulation applies where R has, during the period of relevant service, made any special payments under regulation 74(3)(a) or (c) of the 2015 Regulations.
(2) The rights that would otherwise have been secured by the special payments are extinguished.
(3) The scheme manager must pay to the appropriate person an amount by way of compensation equal to—
(a)the aggregate of the special payments made by R, less
(b)an amount determined by the scheme manager in respect of the value of the tax relief under section 188 of FA 2004 (member contributions) to which P was entitled in respect of those payments.
(4) 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.
(5) The following provisions of the PSP Directions 2022 apply in relation to a determination under paragraph (3)(b) as they apply in relation to a determination under direction 23(2)—
(a)direction 23(4) (provision of explanation);
(b)direction 23(5) and (6) (appeals).
40.—(1) This regulation applies where—
(a)R has, during the period of relevant service, made any added pension payments under Part 2 of Schedule 1 to the 2015 Regulations, and
(b)regulation 129(1)(b) of the 2015 Regulations does not apply in respect of those payments.
(2) Where the appropriate person makes a request for compensation in respect of the added pension payments—
(a)the rights that would otherwise have been secured by the added pension payments are extinguished, and
(b)the scheme manager must pay to the appropriate person an amount by way of compensation equal to—
(i)the aggregate of the added pension payments paid by R, less
(ii)an amount determined by the scheme manager in respect of the value of the tax relief under section 188 of FA 2004 (member contributions) to which R was entitled in respect of those payments.
(3) 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.
(4) The following provisions of the PSP Directions 2022 apply in relation to a determination under paragraph (2)(b) of this regulation as they apply in relation to a determination under direction 23(2)—
(a)direction 23(4) (provision of explanation);
(b)direction 23(5) and (6) (appeals).
(5) A request under paragraph (2) is irrevocable and must be—
(a)made by notice to the scheme manager,
(b)in a form required by the scheme manager, and
(c)received by the scheme manager before the end of the notification period.
41.—(1) This regulation applies where R has, during the period of relevant service, made any effective pension age payments under Part 3 of Schedule 1 to the 2015 Regulations.
(2) The rights that would otherwise have been secured by the effective pension age payments are extinguished.
(3) The scheme manager must pay to the appropriate person an amount by way of compensation equal to—
(a)the aggregate of the effective pension age payments made by R, less
(b)an amount determined by the scheme manager in respect of the value of the tax relief under section 188 of FA 2004 (member contributions) to which R was entitled in respect of those payments.
(4) 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.
(5) The following provisions of the PSP Directions 2022 apply in relation to a determination under paragraph (3)(b) as they apply in relation to a determination under direction 23(2)—
(a)direction 23(4) (provision of explanation);
(b)direction 23(5) and (6) (appeals).
42.—(1) 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.
(2) 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.
(3) Where—
(a)the value of the cash equivalent in respect of the sum specified in regulation 137(3)(a) of the 2015 Regulations, is less than
(b)the value of the cash equivalent to which R was entitled under paragraph (2) in respect of that sum,
the scheme manager must pay to the appropriate person an amount equal to the value of the difference.
(4) The scheme manager is discharged from any further obligation to provide benefits to which the cash equivalent related.
(5) 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.
43.—(1) This regulation applies where R’s employer has paid R a transitional protection allowance.
(2) The appropriate person must pay to R’s employer an amount equal to—
(a)the amount of the transitional protection allowance, less
(b)an amount in respect of the income tax suffered by R that is attributable to the transitional protection allowance.
44.—(1) The scheme manager for a judicial scheme may pay amounts by way of compensation in respect of compensatable losses incurred by the appropriate person.
(2) For the purposes of this regulation a loss incurred by the appropriate person is “compensatable” if and to the extent that—
(a)the first condition is met (see paragraph (5)) and the loss is—
(i)a direct financial loss, or
(ii)a specified Part 4 tax loss, or
(b)the second condition is met (see paragraph (6)) and the loss is—
(i)a direct financial loss which is directly related to the member’s remediable service in an employment or office which is mixed service, or
(ii)a specified Part 4 tax loss.
(3) 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.
(4) For the purposes of paragraph (3), direction 26(4) is to be read as if—
(a)references to a legacy scheme election being made by virtue of section 40(1) of PSPJOA 2022 were references to the operation of this Part;
(b)the reference in direction 26(4)(e) to section 52(3) of PSPJOA 2022 were a reference to regulation 38(2);
(c)in direction 26(4)(f)—
(i)the reference to provision made by virtue of section 56(2) of PSPJOA 2022 were a reference to regulation 63(2);
(ii)the reference to section 52(4) of PSPJOA 2022 were a reference to regulation 38(3).
(5) 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.
(6) The second condition is that the loss is attributable to the application of any provision of this Part.
(7) Paragraph (1) does not confer power to pay amounts by way of compensation in respect of compensatable losses so far as—
(a)the appropriate person has already received amounts by way of compensation in respect of them, or
(b)amounts that any person has paid to the scheme have been reduced by amounts in respect of them,
whether pursuant to a court or tribunal order or otherwise.
(8) In this regulation, “loss”—
(a)has the meaning given in section 59(6) to (8) of PSPJOA 2022;
(b)does not include an amount that is payable under this Part.
45.—(1) Paragraph (2) applies where—
(a)a payment from a judicial scheme is permitted or required to be made under this Part,
(b)the payment, if made, would be an unauthorised payment, and
(c)a rule of the scheme prohibits the scheme from making unauthorised payments.
(2) 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.
(3) Paragraph (4) applies where—
(a)in the course of taking the steps mentioned in regulation 32 (requirement to transfer assets held in a partnership pension account) a payment is made from a partnership pension account,
(b)the payment, if made, would be an unauthorised payment, and
(c)a rule of the scheme prohibits the scheme from making unauthorised payments.
(4) The payment may be made notwithstanding the rule mentioned in paragraph (3)(c).
See section 103(3) of PSPJOA 2022 for the meaning of “relevant fee-paid judge”.
See section 39(9) of PSPJOA 2022 for the meaning of “disqualifying gap in service”.
See section 103(4) of PSPJOA 2022 for the meaning of “full protection member”.