Legislation – The Teachers’ Pension Scheme (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 Requirements relating to 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 relevant 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: deemed section 10 election

16 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

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

CHAPTER 1 General

27 Interpretation of Part 5

28 Requirement to determine the value of flexibilities in a member’s alternative scheme

29 Election in relation to remediable voluntary contributions

30 Disapplication of scheme regulations where rights are determined, varied or conferred

31 Variation of the period during which a buy-out election may be made

CHAPTER 2 Immediate choice members

32 Application of Chapter 2

33 Treatment of legacy scheme additional pension where reformed scheme benefits chosen

34 Treatment of reformed scheme flexibilities where legacy scheme benefits take effect

35 Treatment of scheme flexibilities in payment

CHAPTER 3 Deferred choice members

SECTION 1 Application of Chapter 3

36 Application of Chapter 3

SECTION 2 Provision about remediable voluntary contributions on the entry into force of section 2(1) of PSPJOA 2022

37 Application of Section 2

38 Treatment of rights to reformed scheme flexibilities on the entry into force of section 2(1) of PSPJOA 2022

39 Agreement to waive payment of a compensatable amount

SECTION 3 Provision about remediable voluntary contributions on a deferred choice decision

40 Variation of legacy scheme additional pension where reformed scheme benefits chosen

41 Reinstatement of reformed scheme flexibilities where reformed scheme benefits chosen

42 Treatment of waived compensatable amount where legacy scheme benefits take effect

CHAPTER 4 Remediable arrangements to pay voluntary contributions to the legacy scheme

43 Remediable arrangements to pay voluntary contributions to secure legacy scheme additional pension

PART 6
Transfers

CHAPTER 1 General

44 Interpretation of Part 6

45 Transferred out remediable service statements

CHAPTER 2 Transfers on a cash equivalent basis

SECTION 1 Transfers before 1st October 2023

46 Transfers out before 1st October 2023

47 Transfers in before 1st October 2023

SECTION 2 Transfers on or after 1st October 2023

48 Application of Section 2

49 Transfers out on or after 1st October 2023

CHAPTER 3 Transfers on a club basis

SECTION 1 Club transfers before 1st October 2023

50 Club transfers out before 1st October 2023

51 Club transfers in before 1st October 2023

SECTION 2 Club transfers on or after 1st October 2023

52 Application of Section 2

53 Club transfers out on or after 1st October 2023

54 Club transfers in on or after 1st October 2023

CHAPTER 4 Variation of transfer application periods

55 Variation of transfer application periods

CHAPTER 5 Treatment of rights secured by virtue of a remediable value

56 Application and interpretation of Chapter 5

57 Transferred in remediable rights treated as being in the legacy scheme

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

59 Benefits already paid in relation to transferred in remediable rights

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

PART 7
Provision about special cases

CHAPTER 1 Ill-health retirement

61 Interpretation of Chapter 2

62 Determining whether a member meets the ill-health retirement criteria in each scheme

63 Provisions about ill-health retirement benefits following reassessment

64 Ill-health retirement benefit payable in transitional cases

CHAPTER 2 Miscellaneous special cases

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

66 Premature retirement

67 Payment of annual allowance tax charges and provision of information

PART 8
Liabilities and payment

CHAPTER 1 Application of Part 8

68 Application of Part 8

CHAPTER 2 Interest, compensation and netting off

69 Interest

70 Indirect compensation

71 Applications for compensation or indirect compensation

72 Netting off

CHAPTER 3 Reduction and waiver of liabilities

73 Requirement to reduce liabilities by tax relief amounts

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

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

CHAPTER 4 Payment of net liabilities

76 Application of Chapter 4

77 Payment of amounts owed to the scheme manager

78 Payment of amounts owed to a person

SCHEDULES

SCHEDULE Eligible decision-makers for deceased members

Signature

Explanatory note

PART 1Introductory provisions

Citation and commencement
1.

– These Regulations may be cited as the Teachers’ Pension Scheme (Remediable Service) Regulations (Northern Ireland) 2023 and come into operation on 1st October 2023.

Interpretation
2.

(1)

In these Regulations—

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

the 1998 Regulations” means the Teachers’ Superannuation Regulations (Northern Ireland) 19983;
the 2014 Regulations” means the Teachers’ Pension Scheme Regulations (Northern Ireland) 20144;

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 election decision under regulation 12(2);

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

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;

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

(a)

where the member is the deferred choice decision-maker, regulation 13(2) (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 teacher 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 legacy scheme or reformed scheme;

the “legacy scheme”, in relation to a remedy member’s remediable teacher service, means the relevant Chapter 1 legacy scheme5 for that service under the 1998 Regulations, and “legacy scheme benefits” means benefits under that scheme;

member” means an active, deferred, deceased or pensioner, but not a pension credit member of a teachers’ pension scheme;

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

the “reformed scheme” means the pension scheme established by the 2014 Regulations, and

reformed scheme benefits” means new scheme benefits6 under the reformed scheme;
remediable teacher service”, in relation to a remedy member, means the member’s remediable service7 in an employment or office that is pensionable service under a teachers’ 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);

surviving adult” means—

(a)

surviving spouse;

(b)

surviving civil partner;

(c)

surviving qualifying partner;

teachers’ pension scheme” means the legacy scheme or the reformed scheme.

(2)

For the purposes of these Regulations, a reference in PSPJOA 2022 to section 2(1) of that Act coming into force is to be understood as a reference to that section coming into force in relation to members of a teachers’ 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 1998 Regulations or the 2014 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 of 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) 19548shall apply to these Regulations as it applies to an Act of the Assembly.

Delegation
3.

The scheme manager may delegate any functions of the scheme manager under these Regulations, including this power to delegate.

5

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

6

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

7

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