Legislation – The Police Pensions (Remediable Service) Regulations (Northern Ireland) 2023

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Introduction

PART 1
Introductory provisions

1 Citation and commencement

2 Interpretation

3 Delegation

PART 2
Remediable service statements

4 Requirement relating to remediable service statements

PART 3
Decisions about the treatment of remediable police service

CHAPTER 1 Opted-out service elections

5 Application and interpretation of Chapter 1

6 Election in relation to opted-out service

CHAPTER 2 Immediate choice decision for reformed scheme or legacy scheme benefits

7 Application and interpretation of Chapter 2

8 Immediate choice decision for reformed scheme or legacy scheme benefits: general

9 Immediate choice decision: additional requirements

10 Immediate choice decision: deemed section 6 election

CHAPTER 3 Deferred choice decision for reformed scheme or legacy scheme benefits

11 Application and interpretation of Chapter 3

12 Deferred choice decision for reformed scheme or legacy scheme benefits: general

13 Deferred choice decision to be made by M

14 Deferred choice decision to be made by a person other than M

15 Deferred choice decision: additional requirements

16 Deferred choice decision: deemed section 10 election

PART 4
Provision about divorce and dissolution arrangements

CHAPTER 1 Pension credit and pension debit members

SECTION 1 Application and interpretation of Chapter 1

17 Application and interpretation of Chapter 1

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

18 Application and interpretation of Section 2

19 Meaning of “alternative amount”

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

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

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

SECTION 3 Information provided on or after 1st October 2023

23 Application and interpretation of Section 3

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

25 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

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

PART 5
Voluntary contributions

27 Treatment of reformed scheme added pension payments

28 Treatment of legacy scheme added years payments

29 Remediable arrangements to pay voluntary contributions to secure legacy scheme added years

30 Disapplication of restriction on lump sum payments for reformed scheme added pension

PART 6
Transfers

CHAPTER 1 General

31 Interpretation of Part 6

32 Transferred out remediable service statements

CHAPTER 2 Transfers on a cash equivalent basis

SECTION 1 Transfers before 1st October 2023

33 Transfers out before 1st October 2023

34 Transfers in before 1st October 2023

SECTION 2 Transfers on or after 1st October 2023

35 Application of Section 2

36 Transfers out on or after 1st October 2023

37 Transfers in from a public service pension scheme on or after 1st October 2023

CHAPTER 3 Transfers on a club basis

SECTION 1 Club transfers before 1st October 2023

38 Club transfers out before 1st October 2023

39 Club transfers in before 1st October 2023

SECTION 2 Club transfers on or after 1st October 2023

40 Application of Section 2

41 Club transfers out on or after 1st October 2023

42 Club transfers in on or after 1st October 2023

SECTION 3 Variation of the club transfer application period

43 Variation of the club transfer application period

Chapter 3A Transfers on a non-club basis

43A Non-club transfers in

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

44 Application and interpretation of Chapter 4

45 Remediable value treated as being in the legacy scheme

46 Treatment of rights to benefits secured by virtue of a remediable value

47 Benefits already paid in relation to transferred in remediable rights

48 Pension benefits and lump sum benefits in relation to a remediable value

PART 7
Provision about special cases

CHAPTER 1 Ill-health retirement

49 Application and interpretation of Chapter 1

50 M’s entitlement to ill-health benefits to be treated as equivalent in M’s alternative scheme

51 Deciding whether a 1988 IHR member is entitled to an upper tier award

(51A) Determining the value of M’s remediable ill-health benefits

CHAPTER 2 Miscellaneous special cases

52 Protection of the amount of pension payable to an eligible child

53 Payment of annual allowance tax charges and provision of information

54 Elections for non-pensionable payment instead of temporary pay

PART 8
Immediate detriment cases

55 Treatment of immediate detriment cases

PART 9
Liabilities and payment

CHAPTER 1 Application of Part 9

56 Application of Chapters 1, 2 and 3

CHAPTER 2 Interest, compensation and netting off

57 Interest

58 Indirect compensation

59 Applications for compensation or indirect compensation

60 Netting off

CHAPTER 3 Reduction and waiver of liabilities

61 Requirement to reduce liabilities by tax relief amounts

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

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

CHAPTER 4 Payment of net liabilities

64 Application of Chapter 4

65 Payment of amounts owed to the scheme manager

66 Payment of amounts owed to a person

SCHEDULES

SCHEDULE Eligible decision-makers for deceased members

Signature

Explanatory note

Changes to legislation:

There are currently no known outstanding effects for The Police Pensions (Remediable Service) Regulations (Northern Ireland) 2023, Section 2. Help about Changes to Legislation

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PART 1Introductory provisions

Interpretation2.

(1)

In these Regulations—

the 1988 Regulations” means the Royal Ulster Constabulary Pensions Regulations 19885, and “the 1988 scheme” means the pension scheme established by those Regulations;
the 1999 Order” means the Welfare Reform and Pensions (Northern Ireland) Order 19996
the 2009 Regulations” means the Police Pension (Northern Ireland) Regulations 20097, and “the 2006 scheme” means the pension scheme established by those Regulations;
the 2015 Regulations” means the Police Pensions Regulations (Northern Ireland) 20158;

PSPJOA 2022” means the Public Service Pensions and Judicial Offices Act 2022;

the PSP(NI) Directions 2023” means the Public Service Pensions (Exercise of Powers, Compensation and Information) Directions (Northern Ireland) 2023;

deferred choice decision” has the meaning given in regulation 12(1);

deferred choice decision-maker” means the person who may make a deferred choice decision under regulation 12(2);

deferred choice member” means a member with remediable police service who is not an immediate choice member;

eligible child” means, in relation to—

(a)

the 1988 scheme, a person in respect of whom a child’s allowance is payable under that scheme;

(b)

the 2006 scheme, a person in respect of whom a child survivor’s pension is payable under that scheme;

(c)

the reformed scheme, an eligible child within the meaning of regulation 143 of the 2015 Regulations;

end of the section 10 election period”, in relation to a deferred choice member, means the time determined in accordance with—

(a)

where the member is the deferred choice decision-maker, regulation 13(3)(b);

(b)

where a person other than the member is the deferred choice decision-maker, regulation 14(2)(b);

immediate choice decision” has the meaning given in regulation 8(1);

immediate choice decision-maker” means the person who may make an immediate choice decision under regulation 8(2);

immediate choice member” means a member with remediable police service who, immediately before 1st October 2023, was deceased or entitled to the present payment of a pension, other than a deferred choice pension under the 1988 scheme, the 2006 scheme or the reformed scheme and “deferred choice pension” means a pension the rate of which—

(a)

is not determined (by any extent) by reference to the member’s remediable service, and

(b)

is not affected by the coming into force of section 2(1) of PSPJOA 2022;

the “legacy scheme”, in relation to a member, means whichever of the 1988 scheme or the 2006 scheme is the relevant Chapter 1 legacy scheme9 for the member, and “legacy scheme benefits” means benefits calculated in accordance with that scheme;
member” means an active, deferred, deceased or pensioner, but not a pension credit, member of a police pension scheme10;

opted-out service election” has the meaning given in regulation 6(1);

police pension scheme” means the 1988 scheme, the 2006 scheme or the reformed scheme;

the reformed scheme” means the pension scheme established by the 2015 Regulations, and “reformed scheme benefits” means new scheme benefits11 under the reformed scheme;
remediable police service” means, in relation to a member, the member’s remediable service12 in an employment or office that is pensionable service13 under a police pension scheme;

remedy member” means a deferred choice member or an immediate choice member;

section 6 election” has the meaning given in regulation 8(1)(a);

section 10 election” has the meaning given in regulation 12(1)(a).

(2)

For the purposes of these Regulations, a reference in PSPJOA 2022 to section 2(1) of that Act coming into operation is to be understood as a reference to that section coming into operation in relation to members of the police pension scheme.

(3)

A term used in these Regulations which—

(a)

is defined in, or for the purposes of, a provision in Chapter 1 of Part 1 of PSPJOA 2022, and

(b)

is not defined differently in these Regulations,

has the meaning given in, or for the purposes of, that provision.

(4)

A term used in these Regulations which—

(a)

is defined in the 1988 Regulations, the 2009 Regulations or the 2015 Regulations (“the relevant Regulations”), and

(b)

is not defined differently—

(i)

in these Regulations, or

(ii)

in, or for the purposes of, a provision in Chapter 1 of Part 1 to PSPJOA 2022,

has, in relation to the scheme established by the relevant Regulations, the meaning given in those Regulations.

(5)

In these Regulations, a reference to a provision of the PSP(NI) Directions 2023 is a reference to that provision as amended from time to time.

(6)

The Interpretation Act (Northern Ireland) 1954 applies to these Regulations as it applies to an Act of the Assembly14.
Annotations:
Commencement Information

I1Reg. 2 in operation at 1.10.2023, see reg. 1(b)

9

See section 4 of PSPJOA 2022 for the meaning of “the relevant Chapter 1 legacy scheme”.

10

See section 109(2), (3) and (4) of the PSPJOA 2022 for the meanings of “active”, “pensioner” and “deferred” members.

11

See section 34 of PSPJOA 2022 for the meaning of “new scheme benefits”.

12

See section 1 of PSPJOA 2022 for the meaning of “remediable service”.

13

See section 110(1) of PSPJOA 2022 for the meaning of “pensionable service”.