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

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PART 9Liabilities and payment

CHAPTER 3Reduction and waiver of liabilities

Requirement to reduce liabilities by tax relief amounts
61.

(1)

This regulation applies where under section 15, 16 or 17 of PSPJOA 2022—

(a)

a person owes a liability to pay pension contributions in relation to the remediable service as a firefighter of a remedy member, or

(b)

the scheme manager owes a liability to pay compensation in relation to such service.

(2)

The scheme manager must reduce the liability by tax relief amounts—

(a)

determined in accordance with direction 4(5) to (9) of the PSP(NI) Directions 2023, and

(b)

before the liability is netted off in accordance with regulation 60.

(3)

The following provisions of the PSP(NI) Directions 2023 apply where the scheme manager makes a determination under direction 4(8)—

(a)

direction 4(10) (provision of explanation);

(b)

direction 4(11) and (12) (appeals).

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

(1)

The scheme manager may reduce or waive an amount owed by a person to the scheme under—

(a)

section 14, 15, 16 or 17 (“the corrections provisions”) of PSPJOA 2022, or

(b)

these Regulations.

(2)

When reducing or waiving an amount under paragraph (1), the scheme manager must comply with the requirements set out in direction 4(1)(a) to (c) of the PSP(NI) Directions 2023 (and the reference in direction 4(1)(c) to “any scheme regulations made by virtue of section 26(1)(b) of PSPJOA 2022” is to be read as a reference to regulation 65).

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

(1)

This regulation applies where the scheme manager owes a liability to pay compensation to a person (“P”) under section 16(3) of PSPJOA 2022.

(2)

The scheme manager and P may agree to waive the liability.

(3)

Such agreement—

(a)

must be in writing,

(b)

may be rescinded with the agreement of the scheme manager and P, and

(c)

in any event ceases to apply where—

(i)

the end of the section 10 election period in relation to the remediable service as a firefighter in respect of which compensation is payable has passed, and

(ii)

no section 10 election has been made (or deemed to have been made) in relation to that service.

(4)

Where an agreement is rescinded or otherwise ceases to apply, the scheme manager owes P the liability mentioned in paragraph (1).

Changes to legislation:

Changes to Legislation

PART 9Liabilities and payment

CHAPTER 3Reduction and waiver of liabilities

Requirement to reduce liabilities by tax relief amounts 61.

(1)

(a)

(b)

(2)

(a)

(b)

(3)

(a)

(b)

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

(1)

(a)

(b)

(2)

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

(1)

(2)

(3)

(a)

(b)

(c)

(i)

(ii)

(4)

Requirement to reduce liabilities by tax relief amounts
61.

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

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