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The Judicial Pensions (Remediable Service etc.) Regulations 2023

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This is the original version (as it was originally made).

Reduction of liability to pay pension contributions by tax relief amounts

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62.—(1) 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.

(2) The scheme manager must reduce the liability for the appropriate person to pay the pension contributions by tax relief amounts(1) determined in accordance with direction 22(5) and (6) of the PSP Directions 2022.

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

(4) The following provisions of the PSP Directions 2022 apply where the scheme manager makes a determination in accordance with direction 22(5)—

(a)direction 22(7) (provision of explanation);

(b)direction 22(8) and (9) (appeals).

(1)

For the meaning of “tax relief amounts”, see section 56(4) of PSPJOA 2022.

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