Legislation – The Police Pensions (Remediable Service) Regulations 2023
Part 1
Introductory provisions
1 Citation, commencement and extent
Part 2
Remediable service statements
4 Requirements 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 Remedial 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
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
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
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 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 1987 IHR member is entitled to an upper tier award
52 Determining the value of M’s remediable ill-health benefits
Chapter 2 Miscellaneous special cases
53 Protection of the amount of pension payable to an eligible child
54 Payment of annual allowance tax charges and provision of information
55 Elections for non-pensionable payment instead of temporary pay
Part 8
Immediate detriment cases
56 Treatment of immediate detriment cases
Part 9
Liabilities and payment
Chapter 1 Application of Part 9
57 Application of Chapters 1, 2 and 3
Chapter 2 Interest, compensation and netting off
60 Applications for compensation or indirect compensation
Chapter 3 Reduction and waiver of liabilities
62 Requirement to reduce liabilities by tax relief amounts
63 Power to reduce or waive amounts owed by a person to the scheme manager
64 Agreement to waive a liability owed by the scheme manager in respect of an immediate correction
Chapter 4 Payment of net liabilities
66 Payment of amounts owed to the scheme manager
67 Payment of amounts owed to a person
SCHEDULES
Part 6Transfers
Chapter 3Transfers on a club basis
Section 2Club transfers on or after 1st October 2023
Application of Section 240.
This Section applies in respect of a deferred choice member (“M”) where no pension benefits have become payable in relation to M’s remediable service.