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The Judicial Pensions Regulations (Northern Ireland) 2015

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Refund of all member contributions and payments for extra pension made by the memberF2F3F4F5N.I.

129.—(1) Member contributions and payments resulting from the exercise of an option under Schedule 1 made by the member are only refundable if—

(a)regulation 21 applies; or

(b)the member ceases to be in pensionable service under this scheme and—

(i)the member has less than 2 years' qualifying service;

(ii)if a transfer value payment has been received by this scheme in relation to the member, it was from another occupational pension scheme; and

(iii)the member has not reached normal pension age under this scheme.

(2) If paragraph (1)(b) applies, the member is entitled to be paid an amount equal to the sum of all member contributions and payments resulting from the exercise of an option under Schedule 1 made by the member, less an amount equal to the income tax payable under section 205 (short service refund lump sum charge) of the 2004 Act F1 as a result of a refund of those contributions and payments.

(3) If all member contributions and payments for extra pension made by the member are refunded under this regulation, the member's rights under this scheme are extinguished.

F1Section 205 was amended by the Finance Act 2013 (c. 29) Schedule 46 paragraphs 119 and 121 and S.I. 2010/536.

F2See also section 1(3) and Schedule 1.

F3See also section 8(2)(a) and (4).

F4See also section 12(1) to (3) and (5): coming into force on 1st April 2015.

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