Legislation – Public Service Pensions and Judicial Offices Act 2022
Changes to legislation:
There are currently no known outstanding effects for the Public Service Pensions and Judicial Offices Act 2022, Section 54.
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PART 1Public service pension schemes
CHAPTER 2Judicial schemes
Pension benefits and contributions: corrections
54Transitional protection allowance
(1)
Subsection (2) applies where—
(a)
a person (“P”) has remediable service in a judicial office,
(b)
P’s employer (“the employer”) has paid P a transitional protection allowance, and
(c)
a legacy scheme election is made in respect of P.
(2)
The appropriate person must pay to the employer an amount equal to—
(a)
the amount of the transitional protection allowance, less
(b)
an amount in respect of the income tax suffered by P that is attributable to the transitional protection allowance.
(3)
In subsection (2) “the appropriate person” means—
(a)
P, or
(b)
if P is deceased, P’s personal representatives.
(4)
In this section “transitional protection allowance” means an amount paid to a person, pursuant to an agreement between the person and the person’s employer, that the person should not accrue pensionable service under any judicial scheme after 31 March 2015.
(5)
A reference in this section to a person’s employer is to the person’s employer for the purposes of any judicial scheme of which the person is a member.