Legislation – The National Health Service Pension Schemes (Remediable Service) (Scotland) Regulations 2023
Changes to legislation:
There are currently no known outstanding effects for The National Health Service Pension Schemes (Remediable Service) (Scotland) Regulations 2023, Section 27.
Changes to Legislation
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PART 5Divorce or the dissolution of a civil partnership
Pension debits: valuation of pension benefits before 1 October 2023: immediate choice election for 2015 scheme benefits: pensioner and deceased members
27.
(1)
This regulation applies to a corresponding pension debit member (“DM”) where—
(a)
on 30September 2023, DM was a pensioner remedy member, or a deceased member of the legacy scheme or the 2015 scheme in respect of remediable service, and
(b)
(2)
Paragraph (3) applies where—
(a)
DM or, where DM has died after the transfer day, the designated person (see regulation 7) makes an immediate choice election for 2015 scheme benefits under regulation 9 (immediate choice election for 2015 scheme benefits: pensioner and deceased members) or such an election is treated by the scheme manager as having been made in accordance with regulation 9(6);
(b)
DM has remediable service in the legacy scheme that is not pensionable service by virtue of section 2(1) of the PSPJOA 2022; and
(c)
DM is subject to a debit of the appropriate amount in the legacy scheme in respect of remediable service shareable rights—
(i)
at or before the operative time, or
(ii)
after the operative time.
(3)
Where this paragraph applies, the scheme manager must adjust all DM’s debit of the appropriate amount in the legacy scheme in respect of remediable service shareable rights to a debit of equivalent value to a debit of the appropriate amount that DM would have had in the 2015 scheme on the transfer day.
(4)
Paragraph (5) applies where—
(a)
DM or, where DM has died after the transfer day, the designated person (see regulation 7) makes an immediate choice election for 2015 scheme benefits under regulation 9 or such an election is treated by the scheme manager as having been made in accordance with regulation 9(6);
(b)
DM has remediable service in the legacy scheme that is pensionable service by virtue of section 2(1) of PSPJOA 2022; and
(c)
DM is subject to a debit of the appropriate amount in the 2015 scheme in respect of remediable service shareable rights—
(i)
at or before the operative time, or
(ii)
after the operative time.
(5)
Where this paragraph applies, all DM’s debit of the appropriate amount in the 2015 scheme in respect of remediable service shareable rights—
(a)
becomes a debit of the appropriate amount in the legacy scheme, and
(b)
must be treated by the scheme manager as a debit of equivalent value to a debit of the appropriate amount that DM would have had in the 2015 scheme on the transfer day.
(6)
Paragraphs (3) and (5) have effect—
(a)
where paragraph (2)(c)(i) or (4)(c)(i) applies, at the operative time;
(b)
where paragraph (2)(c)(ii) or (4)(c)(ii) applies, immediately after DM is subject to a debit of the appropriate amount in respect of remediable service shareable rights; or
(c)
on such later date as the scheme manager considers reasonable in all the circumstances of the case.
(7)
Where paragraph (2)(c)(ii) or 4(c)(ii) applies, the scheme manager must send a notice in writing to DM specifying the equivalent debit of the appropriate amount, in respect of remediable service shareable rights, in the legacy scheme that DM would have had in the 2015 scheme on the transfer day.
(8)
The scheme manager must send the notice mentioned in paragraph (7) to DM within one month beginning with the day after paragraph (3) or (5) (whichever is relevant) has effect in accordance with paragraph (6)(b) or (c).