PART 4Provision in relation to certain fee-paid judges
CHAPTER 6Benefits and contributions previously paid or payable
Pension contributions previously paid or payableI136
1
Paragraph (2) applies where R has F1made any payments purporting to be pension contributions under the 2015 scheme (“the purported contributions”) which—
a
are calculated by reference to R’s relevant service in a salaried judicial office, and
2
F3The purported 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 F4made any payments purporting to be pension contributions under the 2015 scheme (“the purported contributions”) which—
a
are calculated by reference to R’s relevant service in a fee-paid judicial office, and
b
F5were payments which, 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
F6The purported 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.