Legislation – The Public Service (Civil Servants and Others) 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 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 PCSPS(NI) opted-out service

CHAPTER 2 Immediate choice decision for alpha or PCSPS(NI) benefits

7 Application of Chapter 2

8 Immediate choice decision for alpha or PCSPS(NI) 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(NI) benefits

11 Application of Chapter 3

12 Deferred choice decision for alpha or PCSPS(NI) 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(NI) added pension: treatment on a section 6 or 10 election

CHAPTER 2 Effective pension age

30 Treatment of EPA 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(NI)

35 Remedial arrangements to pay voluntary contributions to secure EPA 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(NI)

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(NI) membership

62 Payment of annual allowance tax charges and provision of information

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 3Decisions about the treatment of remediable service

CHAPTER 1Opted-out service elections

Election in relation to PCSPS(NI) opted-out service
6.

(1)

An election (an “opted-out service election”) may be made in relation to M’s PCSPS(NI) opted-out service in accordance with this Chapter and section 5 of PSPJOA 2022.

(2)

An opted-out service election may be made—

(a)

by M or,

(b)

where M is a deceased member, by the eligible decision-maker determined in accordance with the Schedule.

(3)

Where a person other than the scheme manager is the opted-out service decision-maker, an opted-out service election may only be made after the scheme manager determines an application which is—

(a)

made by or on behalf of M,

(b)

in a form and manner determined by the scheme manager,

(c)

received by the scheme manager during the period beginning with 1st October 2023 and ending—

(i)

at the end of 30th September 2024, or

(ii)

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

(d)

accompanied by such information—

(i)

which is within the person’s possession, or

(ii)

which the person may reasonably be expected to obtain,

that the scheme manager may by written notice require the person to provide in relation to the decision which caused the service in question to become opted-out service.

(4)

As soon as is reasonably practicable after receipt of an application, the scheme manager must—

(a)

determine whether an opted-out service election may be made in relation to M, and

(b)

notify the person who made the application whether such an opted-out service election may be made.

(5)

Where the scheme manager is the opted-out service decision-maker, the scheme manager must, as soon as is reasonably practicable after determining that they are the opted-out service decision-maker, determine whether to make an opted-out service election in relation to M.

(6)

The scheme manager may refuse an application where any of the following conditions is not met—

(a)

the decision by virtue of which M’s service became opted-out service was communicated to the scheme manager on or after 12th March 2012;

(b)

the decision by virtue of which M’s service became opted-out service was made pursuant to a relevant breach of a non-discrimination rule13;

(c)

any—

(i)

assets held for the purposes of a partnership pension account14 that are referable to pension contributions made by or on behalf of M in respect of M’s PCSPS(NI) opted-out service are transferred to the PCSPS(NI), and

(ii)

entitlement to a future or current pension under the partnership pension account that would otherwise arise under the rules of the partnership pension account in respect of the value of the assets transferred is surrendered;

(d)

where any assets that are referable to pension contributions made by or on behalf of M in respect of M’s PCSPS(NI) opted-out service have been paid or transferred out of a partnership pension account, an amount determined by the scheme manager following consultation with the scheme actuary is paid to the PCSPS(NI) in respect of the payment or transfer.

(7)

An opted-out service election to be made by—

(a)

a person other than the scheme manager is made when that person confirms that an opted-out service election is to be made following receipt of the notification mentioned in paragraph (4)(b);

(b)

the scheme manager is made at the time determined by the scheme manager.

(8)

See section 5(2) to (4) of PSPJOA 2022 about the effect, timing and irrevocability of an opted-out service election.

Annotations:
Commencement Information

I1Reg. 6 in operation at 1.10.2023, see reg. 1(b)

13

See section 25(8) of PSPJOA 2022 for the meaning of “non-discrimination rule” and section 25(9) for the circumstances in which breach of a non-discrimination rule is “relevant”.

14

See section 110(1) of PSPJOA 2022 for the definition of “partnership pension account”.