PART 1Public service pension schemes
CHAPTER 2Judicial schemes
Miscellaneous
63Scheme rules that prohibit unauthorised payments
1
Subsection (2) applies where—
a
a payment from a judicial scheme is permitted or required to be made under or by virtue of this Chapter,
b
the payment, if made, would be an unauthorised payment, and
c
a rule of the scheme prohibits the scheme from making unauthorised payments.
2
The payment may be made only if it falls within a description of payments specified for the purposes of this section in Treasury directions.
3
Subsection (4) applies where—
a
in the course of taking the step mentioned in section 41(3)(a) or (6)(a) (requirement to transfer assets held in partnership pension account) a payment is made from a partnership pension account,
b
the payment, if made, would be an unauthorised payment, and
c
a rule of the scheme prohibits the scheme from making unauthorised payments.
4
The payment may be made notwithstanding the rule mentioned in subsection (3)(c).
5
In this section “unauthorised payment” means a payment that is an unauthorised payment for the purposes of Part 4 of FA 2004 (see section 160(5) of that Act).