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The Police Pensions (Pension Sharing) Regulations 2002

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Citation, commencement and extent

1.—(1) These Regulations may be cited as the Police Pensions (Pension Sharing) Regulations 2002 and shall come into force on 1st February 2003 but have effect from 1st December 2000.

(2) These Regulations extend to England and Wales only.

Amendment of the Police Pensions Regulations 1987

2.  The Police Pensions Regulations 1987(1) shall be amended in accordance with Schedule 1 to these Regulations.

Amendment of the Police Pensions (Purchase of Increased Benefits) Regulations 1987

3.—(1) Regulation 3 of the Police Pensions (Purchase of Increased Benefits) Regulations 1987(2) (election to purchase increased benefits) shall be amended as follows.

(2) In paragraph (1) for the words “Subject to paragraph (2)” there shall be substituted the words “Subject to paragraphs (2) and (2A)”.

(3) After paragraph (2) there shall be inserted—

“(2A) Subject to paragraph (2B), a pension debit member may not replace any rights debited to him as a consequence of a pension sharing order with any rights which he would not have been able to acquire (in addition to the debited rights) had the order not been made.

(2B) Paragraph (2A) does not apply if and to the extent that regulations made under paragraph 18(10) or (11) of Schedule 10 to the Finance Act 1999(3) make provision as a result of which the requirement in section 590(3)(bb) of the Income and Corporation Taxes Act 1988(4) has effect in the case of rights under these Regulations and the principal Regulations with any exception, exclusion or modification permitting a member to replace any rights so debited.”.

Amendment of the Police Pensions (Additional Voluntary Contributions) Regulations 1991

4.—(1) The Police Pensions (Additional Voluntary Contributions) Regulations 1991(5) shall be amended in accordance with Schedule 2 to these Regulations.

(2) Except as provided by virtue of that Schedule, those Regulations shall not apply to a person in his capacity as a person entitled to a pension credit under section 29(1)(b) of the Welfare Reform and Pensions Act 1999 or under corresponding Northern Ireland legislation or a pension credit member (within the meaning of section 124(1) of the Pensions Act 1995(6)).

Signed by authority of the Secretary of State

John Denham

Minister of State

Home Office

19th December 2002

We consent to the making of this Order

Nick Ainger,

Jim Fitzpatrick

Two of the Lords Commissioners of Her Majesty’s Treasury

20th December 2002

Yn ôl i’r brig

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