Legislation – The Public Service (Civil Servants and Others) Pensions (Remediable Service) Regulations 2023

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Introduction

PART 1
Introductory provisions

1 Citation, commencement and extent

2 Interpretation

3 Delegation

PART 2
Remediable service statements

4 Requirements relating to remediable service statements

4A Voidable remediable service statements

PART 3
Decisions about the treatment of remediable service

CHAPTER 1 Opted-out service elections

5 Application and interpretation of Chapter 1

6 Election in relation to PCSPS opted-out service

CHAPTER 2 Immediate choice decision for alpha or PCSPS benefits

7 Application of Chapter 2

8 Immediate choice decision for alpha or PCSPS benefits: general

9 Immediate choice decision: additional requirements

10 Immediate choice decision: deemed section 6 election

CHAPTER 3 Deferred choice decision for alpha or PCSPS benefits

11 Application of Chapter 3

12 Deferred choice decision for alpha or PCSPS benefits: general

13 Deferred choice decision: when a deferred choice decision may be made

14 Deferred choice decision: revocation

15 Deferred choice decision: additional requirements

PART 4
Provision about divorce and dissolution arrangements

CHAPTER 1 Pension credit and pension debit members

SECTION 1 Application and interpretation of Chapter 1

16 Application and interpretation of Chapter 1

SECTION 2 Pension sharing orders: information provided before 1st October 2023

17 Application and interpretation of Section 2

18 Meaning of “alternative amount”

19 Information provided before 1st October 2023: calculating a remediable credit adjustment

20 Information provided before 1st October 2023: applying a remediable credit adjustment

21 Information provided before 1st October 2023: recalculating D’s reduction of benefit

SECTION 3 Information provided on or after 1st October 2023

22 Application and interpretation of Section 3

23 Information provided on or after 1st October 2023: calculation of pension credits and debits

24 Information provided on or after 1st October 2023: recalculating D’s reduction of benefit

CHAPTER 2 Arrangements on divorce, annulment or dissolution other than a pension sharing order

25 Arrangements other than a pension sharing order: calculating the value of pension benefits

PART 5
Voluntary contributions

CHAPTER 1 Added pension

26 Interpretation of Chapter 1

27 Lump sum purchase of added pension

28 Periodic arrangements for alpha added pension

29 PCSPS added pension: treatment on a section 6 or 10 election

CHAPTER 2 Effective pension age and enhanced effective pension age

30 Treatment of EPA and EEPA rights

CHAPTER 3 Treatment of remediable added pension rights

31 Application and interpretation of Chapter 3

32 Treatment of added pension rights under alpha

33 Benefits already paid in relation to added pension rights

34 Pension benefits and lump sum benefits in relation to remediable additional rights

CHAPTER 4 Remedial arrangements to pay voluntary contributions to the PCSPS

35 Remedial arrangements to pay voluntary contributions to secure EPA or EEPA rights

PART 6
Transfers

CHAPTER 1 General

36 Interpretation of Part 6

37 Transferred out remediable service statements

CHAPTER 2 Transfers on a cash equivalent basis

SECTION 1 Transfers before 1st October 2023

38 Transfers out before 1st October 2023

39 Transfers in before 1st October 2023

SECTION 2 Transfers on or after 1st October 2023

40 Application of Section 2

41 Transfers out on or after 1st October 2023

CHAPTER 3 Transfers on a club basis

SECTION 1 Club transfers before 1st October 2023

42 Club transfers out before 1st October 2023

43 Club transfers in before 1st October 2023

SECTION 2 Club transfers on or after 1st October 2023

44 Application of Section 2

45 Club transfers out on or after 1st October 2023

46 Club transfers in on or after 1st October 2023

SECTION 3 Interim payment of benefits in certain cases

47 Interim payment of benefits in certain cases

CHAPTER 4 Treatment of rights secured by virtue of a remediable value

48 Application and interpretation of Chapter 4

49 Transferred in remediable rights treated as being in the PCSPS

50 Varying the value of benefits secured by virtue of transferred in remediable rights

51 Benefits already paid in relation to transferred in remediable rights

52 Pension benefits and lump sum benefits in relation to transferred in remediable rights

PART 7
Provision about special cases

CHAPTER 1 Ill-health retirement

53 Application and interpretation of Chapter 1

54 Whether M meets the IHR criteria in M’s alternative scheme

55 Deferred choice members entitled to ill-health benefits in their alternative scheme only

56 Remedy members entitled to ill-health benefits in their alternative scheme only

57 Remedy members with provisional awards of ill-health pension

58 Disapplication of certain requirements

CHAPTER 2 Miscellaneous special cases

59 Protection of the amount of pension in payment to an eligible child

60 Modification of nomination rules for Section II members

61 Aggregation of PCSPS membership

62 Payment of annual allowance tax charges and provision of information

62A Recovery of injury or compensation scheme benefits

62B Opt-out period election

62C Retrospective ill-health retirement assessment under alpha

62D Retrospective ill-health retirement assessment under Section II

62E Recalculation of partial retirement pension under PCSPS

62F Recalculation of early retirement pension under PCSPS

PART 8
Immediate detriment cases

63 Treatment of immediate detriment cases

PART 9
Liabilities and payment

CHAPTER 1 Application of Part 9

64 Application of Part 9

CHAPTER 2 Interest, compensation and netting off

65 Interest

66 Indirect compensation

67 Applications for compensation or indirect compensation

68 Netting off

CHAPTER 3 Reduction and waiver of liabilities

69 Reduction of liabilities in relation to pension contributions

70 Power to reduce or waive amounts owed by a person to the scheme manager

71 Agreement to waive a liability owed by the scheme manager in respect of an immediate correction

CHAPTER 4 Payment of net liabilities

72 Application of Chapter 4

73 Payment of amounts owed to the scheme manager

74 Payment of amounts owed to a person

SCHEDULES

SCHEDULE Eligible decision-makers for deceased members

Signature

Explanatory note

Changes to legislation:

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PART 7Provision about special cases

CHAPTER 1Ill-health retirement

Deferred choice members entitled to ill-health benefits in their alternative scheme only
55.

(1)

This regulation applies where—

(a)

it was finally determined, pursuant to the initial assessment, that M was not entitled to any ill-health benefits under alpha,

(b)

it is determined, pursuant to regulation 54, that at the relevant time M met the IHR criteria in whichever of Section I, Section II or Section III is M’s relevant Chapter 1 legacy scheme, and

(c)

M is a deferred choice member.

(2)

The scheme manager must, as soon as reasonably practicable following the determination mentioned in paragraph (1)(b), send to M a written notice setting out—

(a)

that an election (an “immediate IHR election”) may be made,

(b)

the time by which an immediate IHR election must be received by the scheme manager, and

(c)

the consequences of making (or not making) an immediate IHR election.

(3)

M may make an immediate IHR election by sending notice of the election to the scheme manager—

(a)

in a form and manner determined by the scheme manager, and

(b)

so that it is received by the scheme manager no later than the end of the period of three months beginning with the day on which the notice mentioned in paragraph (2) is issued.

(4)

Where an immediate IHR election is made, M is, subject to paragraph (5), to be treated—

(a)

for all purposes as if a deferred choice decision has been made that no section 10 election is to be made in relation to M’s remediable service (and, accordingly, the benefits payable in relation to M’s remediable service are PCSPS benefits),

(b)

as not being entitled to any benefits in respect of service in an employment or office which—

(i)

took place on or after 1st April 2022, and

(ii)

is pensionable service under alpha;

(c)

as not being entitled to the payment of ill-health benefits from the PCSPS, and

(d)

as being entitled to the payment of ill-health benefits which are—

(i)

of an amount that would have been determined under the PCSPS if the relevant time had been 31st March 2022, and

(ii)

payable—

(aa)

from alpha, and

(bb)

from the day after M’s last day of service in an employment or office which is capable of being pensionable service in a civil service scheme.

(5)

Where M does not leave all service in an employment or office which is capable of being pensionable service in a civil service scheme before—

(a)

the end of the period of three months beginning with the day on which notice of the immediate IHR election is received by the scheme manager, or

(b)

such later time as the scheme manager considers reasonable in all the circumstances,

M is to be treated as if the immediate IHR election had not been made (and no subsequent immediate IHR election may be made).

(6)

An immediate IHR election is irrevocable.

(7)

The provisions of Chapter 1 of PSPJOA 2022 and of these Regulations about the timing and effect of, as the case may be, a deferred choice decision and a section 10 election apply subject to this regulation.

Annotations:
Commencement Information

I1Reg. 55 in force at 1.10.2023, see reg. 1(b)