PART 1

Public service pension schemes
CHAPTER 1

Schemes other than judicial schemes and local government schemes

Pension benefits and contributions: corrections

Pension contributions: pensioner and deceased members
15
1
This section applies in relation to a relevant member (“M”) of a Chapter 1 legacy scheme who has remediable service in an employment or office that is pensionable service under the scheme (whether or not by virtue of section 2(1)).
2
In this section “relevant member”, in relation to a Chapter 1 legacy scheme, means a member of the scheme who, immediately before the coming into force of section 2(1)—
a
is a pensioner member of the scheme, or of a Chapter 1 new scheme, in relation to the employment or office, or
b
is deceased.
3
Where, at the operative time—
a
the paid contributions amount in relation to M, exceeds
b
the adjusted contributions amount in relation to M,
the scheme manager must pay an amount of compensation equal to the difference to the appropriate person.
4
Where, at the operative time—
a
the paid contributions amount in relation to M, is less than
b
the adjusted contributions amount in relation to M,
the appropriate person must pay pension contributions equal to the difference to the scheme.
5
In this section “the operative time” means—
a
if an election by virtue of section 6 (immediate choice to receive new scheme benefits) is made in relation to M’s remediable service—
i
the time the election is made, or
ii
if later, the coming into force of section 2(1);
b
otherwise, the end of the section 6 election period in relation to M.
6
In this section “the paid contributions amount” means the aggregate of the pension contributions paid by M in the relevant tax years in respect of M’s remediable service in the employment or office under—
a
any Chapter 1 scheme, and
b
where M has made an election by virtue of section 5 (election for retrospective provision to apply: opted-out service), any partnership pension account.
7
A reference in subsection (6) to pension contributions paid by M includes, in relation to any pension contributions paid under a partnership pension account, such sums as are deducted by M under section 192 of FA 2004 (relief at source).
8
In this section “the adjusted contributions amount” means—
a
if an election by virtue of section 6 (immediate choice to receive new scheme benefits) has been made in relation to the remediable service, the aggregate of M’s new scheme contributions for the relevant tax years;
b
otherwise, the aggregate of M’s legacy scheme contributions for the relevant tax years.
9
In this section “the relevant tax years” means—
a
in relation to pensionable service under a Chapter 1 legacy scheme that is not an Agency scheme, the tax years from 2015-16 to 2021-22 inclusive;
b
in relation to pensionable service under a Chapter 1 legacy scheme that is an Agency scheme, the tax years from 2016-17 to 2021-22 inclusive.
10
In this section “the appropriate person” means—
a
M, or
b
if M is deceased, M’s personal representatives.
S. 15 in force at Royal Assent for specified purposes, see s. 131(1)
Ss. 2-30 applied (E.W.) (1.10.2023) by The Firefighters’ Pensions (Remediable Service) Regulations 2023 (S.I. 2023/843), regs. 1(b), 56(2)
Ss. 2-30 applied (E.W.) (1.10.2023) by The Police Pensions (Remediable Service) Regulations 2023 (S.I. 2023/831), regs. 1(b), 56(2)
Ss. 2-30 applied (E.W.) (1.10.2023) by The Firefighters’ Pensions (Remediable Service) (Wales) Regulations 2023 (S.I. 2023/961), regs. 1(3), 57(2)
Ss. 2-30 applied (N.I.) (1.10.2023) by The Firefighters’ Pensions (Remediable Service) Regulations (Northern Ireland) 2023 (S.R. 2023/133), regs. 1, 55(1)
Ss. 2-30 applied (N.I.) (1.10.2023) by The Public Service (Civil Servants and Others) Pensions (Remediable Service) Regulations (Northern Ireland) 2023 (S.R. 2023/141), regs. 1(b), 63(2)
Ss. 2-30 applied (1.10.2023) by The Public Service (Civil Servants and Others) Pensions (Remediable Service) Regulations 2023 (S.I. 2023/942), regs. 1(b), 63(2)
S. 15 excluded (S.) (1.10.2023) by The National Health Service Pension Schemes (Remediable Service) (Scotland) Regulations 2023 (S.S.I. 2023/246), regs. 1(2), 3(8)
S. 15 excluded (N.I.) (1.10.2023) by The Health and Social Care Pension Schemes (Remediable Service) Regulations (Northern Ireland) 2023 (S.R. 2023/132), regs. 1, 4(8)
S. 15 excluded (E.W.) (1.10.2023) by The National Health Service Pension Schemes (Remediable Service) Regulations 2023 (S.I. 2023/985), regs. 1(2), 4(8)
S. 15 in force at 1.10.2023 in force in so far as not already in force (or on such earlier day as may be appointed), see s. 131(2)(a)(b)
Ss. 2-30 applied (N.I.) (1.10.2023) by The Police Pensions (Remediable Service) Regulations (Northern Ireland) 2023 (S.R. 2023/122), regs. 1(b), 55(2)
S. 15(3)(4) applied (with modifications) (E.W.) (1.10.2023) by The Police Pensions (Remediable Service) Regulations 2023 (S.I. 2023/831), regs. 1(b), 55(5)(b)
S. 15(3)(4) applied (with modifications) (N.I.) (1.10.2023) by The Police Pensions (Remediable Service) Regulations (Northern Ireland) 2023 (S.R. 2023/122), regs. 1(b), 54(5)(b)(ii)
Pt. 1 Ch. 1 applied (E.W.) (1.10.2023) by The Teachers’ Pension Scheme (Remediable Service) Regulations 2023 (S.I. 2023/871), regs. 1(b), 63(7)
Pt. 1 Ch. 1 applied (S.) (1.10.2023) by The Teachers’ Pensions (Remediable Service) (Scotland) Regulations 2023 (S.S.I. 2023/241), regs. 1(b), 63
Pt. 1 Ch. 1 applied (N.I.) (1.10.2023) by The Health and Social Care Pension Schemes (Remediable Service) Regulations (Northern Ireland) 2023 (S.R. 2023/132), regs. 1, 74(5)
Pt. 1 Ch. 1 applied (E.W.) (1.10.2023) by The National Health Service Pension Schemes (Remediable Service) Regulations 2023 (S.I. 2023/985), regs. 1(2), 76(5)
Pt. 1 Ch. 1 applied (1.10.2023) by S.I. 2005/438, Sch. 3 para. 40(4) (as inserted by The Armed Forces Pensions (Remediable Service) Regulations 2023 (S.I. 2023/998), reg. 1(b), Sch. 2)
Pt. 1 Ch. 1 applied (S.) (1.10.2023) by The National Health Service Pension Schemes (Remediable Service) (Scotland) Regulations 2023 (S.S.I. 2023/246), regs. 1(2), 74
Pt. 1 Ch. 1 applied (N.I.) (1.10.2023) by The Teachers’ Pension Scheme (Remediable Service) Regulations (Northern Ireland) 2023 (S.R. 2023/131), regs. 1, 63(7)
Pt. 1 Ch. 1 applied (N.I.) (1.10.2023) by The Public Service (Civil Servants and Others) Pensions (Remediable Service) Regulations (Northern Ireland) 2023 (S.R. 2023/141), regs. 1(b), 55(7)
Pt. 1 Ch. 1 applied (1.10.2023) by The Public Service (Civil Servants and Others) Pensions (Remediable Service) Regulations 2023 (S.I. 2023/942), regs. 1(b), 55(7)