The Judicial Pensions (Remediable Service etc.) Regulations 2023

Effect of immediate detriment remedy on pension contributions previously paid or payable

20.—(1) Paragraph (2) applies where P has paid any pension contributions (“the paid contributions”) under the 2015 scheme which—

(a) are calculated by reference to P’s remediable service in a salaried judicial office, and

(b) as a result of any immediate detriment remedy that has been obtained in relation to that service, P was not required to pay to the 2015 scheme.

(2) The paid contributions are to be treated for all purposes—

(a) as not having been paid by P to the 2015 scheme, but

(b) as having been paid by P instead to the scheme mentioned in sub-paragraph (a) of the definition of “relevant judicial legacy scheme” in regulation 14(1).

(3) Paragraph (4) applies where P has paid any pension contributions (“the paid contributions”) under the 2015 scheme which—

(a) are calculated by reference to P’s remediable service in a fee-paid judicial office, and

(b) as a result of any immediate detriment remedy that has been obtained in relation to that service, P was not required to pay to the 2015 scheme.

(4) The paid contributions are to be treated for all purposes—

(a) as not having been paid by P to the 2015 scheme, but

(b) as having been paid by P instead to the judicial legacy fee-paid scheme.

(5) Where, as a result of any immediate detriment remedy that has been obtained (and after taking into account the effect of paragraphs (2) and (4))—

(a) a judicial legacy scheme owes a person an amount in respect of pension contributions which are calculated by reference to P’s remediable service, or

(b) a person owes a judicial legacy scheme an amount in respect of such contributions,

such amount must be paid only in accordance with regulation 22.