Legislation – The Firefighters’ Pensions (Remediable Service) (Scotland) Regulations 2023
PART 1
Introductory Provisions
PART 2
Remediable service statements
4 Requirements relating to remediable service statements
PART 3
Decisions about the treatment of remediable service as a firefighter
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
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 election: deemed 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 sharings orders and agreements: information provided before 1 October 2023
18 Application and interpretation of Section 2
19 Meaning of “alternative amount”
20 Information provided before 1 October 2023: calculating a remediable credit adjustment
21 Information provided before 1 October 2023: applying a remediable credit adjustment
22 Information provided before 1 October 2023: recalculating D’s reduction of benefit
SECTION 3 Information provided on or after 1 October 2023
23 Application and interpretation of Section 3
24 Information provided on or after 1 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 arrangement
26 Arrangements other than a pension sharing arrangement: 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 1 October 2023
33 Transfers out before 1 October 2023
34 Transfers in before 1 October 2023
SECTION 2 Transfers on or after 1 October 2023
36 Transfers out on or after 1 October 2023
37 Transfers in from a public service pension scheme on or after 1 October 2023
CHAPTER 3 Transfers on a club basis
SECTION 1 Club transfers before 1 October 2023
38 Club transfers out before 1 October 2023
39 Club transfers in before 1 October 2023
SECTION 2 Club transfers on or after 1 October 2023
41 Club transfers out on or after 1 October 2023
42 Club transfers in on or after 1 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 Entitlement to ill-health benefits where a remedy member’s legacy scheme is the 1992 scheme
52 Assessment and reassessment of certain transitional ill-health cases
53 Determining the value of M’s remediable ill-health benefits
CHAPTER 2 Child pensions in payment
54 Protection of the amount of pension payable to an eligible child
55 Payment of annual allowance tax charges and provision of information
PART 8
Liabilities and payment
CHAPTER 1 Application of Part 8
CHAPTER 2 Interest, compensation and netting off
59 Applications for compensation or indirect compensation
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
65 Payment of amounts owed to the scheme manager
66 Payment of amounts owed to a person
SCHEDULES
PART 3Decisions about the treatment of remediable service as a firefighter
CHAPTER 3Deferred choice decision for reformed scheme or legacy scheme benefits
Deferred choice decision: additional requirements
15.
Where the deferred choice decision-maker (“D”) is a person other than the scheme manager, a deferred choice decision is to be treated as having been made only if D provides any information specified in a written request from the scheme manager that is—
(a)
information in D’s possession, or
(b)
information which D can reasonably be expected to obtain.