Legislation – The Public Service (Civil Servants and Others) Pensions (Remediable Service) Regulations 2023

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Introduction

PART 1
Introductory provisions

1 Citation, commencement and extent

2 Interpretation

3 Delegation

PART 2
Remediable service statements

4 Requirements relating to remediable service statements

4A Voidable 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 opted-out service

CHAPTER 2 Immediate choice decision for alpha or PCSPS benefits

7 Application of Chapter 2

8 Immediate choice decision for alpha or PCSPS 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 benefits

11 Application of Chapter 3

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

CHAPTER 2 Effective pension age and enhanced effective pension age

30 Treatment of EPA and EEPA 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

35 Remedial arrangements to pay voluntary contributions to secure EPA or EEPA 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

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 membership

62 Payment of annual allowance tax charges and provision of information

62A Recovery of injury or compensation scheme benefits

62B Opt-out period election

62C Retrospective ill-health retirement assessment under alpha

62D Retrospective ill-health retirement assessment under Section II

62E Recalculation of partial retirement pension under PCSPS

62F Recalculation of early retirement pension under PCSPS

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 7Provision about special cases

CHAPTER 2Miscellaneous special cases

Aggregation of PCSPS membership
61.

(1)

This regulation applies in relation to a remedy member (“M”)—

(a)

who left pensionable service under Section I, Section II or Section III (“the relevant Section”) before 1st April 2022,

(b)

who, during the period beginning with 1st April 2015 and ending at the end of 31st March 2022, began service (“subsequent service”) in an employment or office which was pensionable under alpha,

(c)

whose subsequent service would, but for a relevant breach of a non-discrimination rule, have been pensionable under the relevant Section, and

(d)

who would, had their subsequent service been pensionable under the relevant Section, have been entitled to exercise an aggregation option.

F1(1A)

Paragraphs (1B) and (1C) apply where—

(a)

M is a deferred choice member,

(b)

one of regulations 38, 41 or 42 of these Regulations applies in respect of M, and

(c)

a deferred choice decision has not been made.

(1B)

M may elect, in accordance with paragraph (1C), that M’s eligible remediable service is to be treated as if an aggregation option had been exercised in relation to that service.

(1C)

An election under paragraph (1B) is made in accordance with this paragraph where—

(a)

the scheme manager, on receipt of M’s application for a statement of entitlement, notifies M that M may make such an election, and

(b)

M gives notice to the scheme manager, in a form and manner determined by the scheme manager, of M’s decision to make such an election.

(2)

When making a relevant remedy decision, the relevant decision-maker may elect that M’s eligible remediable service is to be treated as if an aggregation option had been exercised in relation to that service.

(3)

An election under paragraph (2) may only be made and revoked in the same circumstances as the relevant remedy decision.

(4)

Where an election is made under F2paragraph (1B) or paragraph (2), M’s eligible remediable service is to be treated for all purposes as if the aggregation option had been exercised in relation to that service.

(5)

In this regulation—

aggregation option” means—

(a)

where the relevant Section is Section I, an option in accordance with rule G.2, G.3 or G.4 of that Section;

(b)

where the relevant Section is Section II, an option in accordance with rule 3.35 of that Section;

(c)

where the relevant Section is Section III, an option in accordance with rule H.5 of that Section.

eligible remediable service” means so much of M’s remediable service as was, immediately before 1st April 2022, service under alpha;

relevant decision-maker” means, where M is—

(a)

an immediate choice member, the immediate choice decision-maker;

(b)

a deferred choice member, the deferred choice decision-maker;

relevant remedy decision” means—

(a)

an immediate choice decision that no section 6 election is to be made in relation to M’s remediable service, or

(b)

a deferred choice decision that no section 10 election is to be made in relation to M’s remediable service.