Legislation – The Firefighters’ Pensions (Remediable Service) (Wales) Regulations 2023
PART 1
Introductory provisions
1 Title, application and coming into force
PART 2
Remediable Service Statements
4 Requirement to provide a remediable service statement
PART 3
Decisions in relation to remediable service
CHAPTER 1 Opted-out service elections
5 Application and interpretation of Chapter 1
6 Election in relation to opted-out service
7 Opted-out service election: additional requirements
8 Opted-out service election: lapse
CHAPTER 2 Immediate choice decision for 2015 scheme or legacy scheme benefits
9 Application and interpretation of Chapter 2
10 Immediate choice decision for 2015 scheme or legacy scheme benefits
11 Immediate choice decision: additional requirements
12 Immediate choice decision: deemed decision
CHAPTER 3 Deferred choice decision for 2015 scheme or legacy scheme benefits
13 Application and interpretation of Chapter 3
14 Deferred choice decision for 2015 scheme or legacy scheme benefits: general
15 Deferred choice decision to be made by M
16 Deferred choice decision to be made by a person other than M
17 Deferred choice decision: additional requirements
18 Deferred choice decision: deemed decision
19 Deferred choice decision: transitional arrangements
PART 4
Provision about divorce and dissolution arrangements
CHAPTER 1 Pension credit and pension debit members
SECTION 1 Application and interpretation of Chapter 1
20 Application and interpretation of Chapter 1
SECTION 2 Pension sharing orders: information provided before 1 October 2023
21 Application and interpretation of Section 2
22 Meaning of “alternative amount”
23 Information provided before 1 October 2023: calculating a remediable credit adjustment
24 Information provided before 1 October 2023: applying a remediable credit adjustment
25 Information provided before 1 October 2023: recalculating D’s reduction of benefit
SECTION 3 Information provided on or after 1 October 2023
26 Application and interpretation of Section 3
27 Information provided on or after 1 October 2023: calculation of pension credits and debits
28 Information provided on or after 1 October 2023: recalculating D’s reduction of benefit
CHAPTER 2 Arrangement on divorce, annulment or dissolution other than a pension sharing order
29 Arrangements other than a pension sharing order: calculating the value of pension benefits
PART 5
Voluntary contributions
30 Treatment of 2015 scheme added pension payments
31 Treatment of legacy scheme added years payments
32 Remedial arrangements to pay voluntary contributions to secure legacy scheme added years
33 Disapplication of restriction on lump sum payments for 2015 scheme added pension
PART 6
Transfers
35 Transferred out remediable service statements
CHAPTER 2 Transfers on a cash equivalent basis
SECTION 1 Transfers before 1 October 2023
36 Transfers out before 1 October 2023
37 Transfers in before 1 October 2023
SECTION 2 Transfers on or after 1 October 2023
39 Transfers out on or after 1 October 2023
40 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
41 Club transfers out before 1 October 2023
42 Club transfers in before 1 October 2023
SECTION 2 Club transfers on or after 1 October 2023
44 Club transfers out on or after 1 October 2023
45 Club transfers in on or after 1 October 2023
SECTION 3 Variation of the club transfer application period
46 Variation of the club transfer application period
CHAPTER 4 Treatment of rights secured by virtue of a remediable value
47 Application and interpretation of Chapter 4
48 Remediable value treated as being in the legacy scheme
49 Treatment of rights to benefits secured by virtue of remediable value
50 Benefits already paid in relation to transferred in remediable rights
51 Pension benefits and lump sum benefits in relation to a remediable value
PART 7
Provision about special cases
CHAPTER 1 Ill-health retirement
52 Application and interpretation of Part 7
53 M’s entitlement to ill-health benefits to be treated as equivalent in M’s alternative scheme
54 Entitlement to ill-health benefits where a remedy member’s legacy scheme is the 1992 scheme
55 Assessment and reassessment of certain transitional ill-health cases
CHAPTER 2 Miscellaneous special cases
56 Payment of annual allowance tax charges and provision of information
PART 8
Immediate detriment cases
57 Treatment of immediate detriment cases
PART 9
Liabilities and payment
CHAPTER 1 Application of Part 9
CHAPTER 2 Interest, compensation and netting off
61 Applications for compensation or indirect compensation
CHAPTER 3 Reduction and waiver of liabilities
63 Requirement to reduce liabilities by tax relief amounts
64 Waiver of amounts owed by a relevant survivor to the scheme manager
65 Waiver of amounts owed by a relevant separated person to the scheme manager
66 Power to reduce or waive amounts owed by a personal representative to the scheme manager
67 Agreement to waive a liability owed by the scheme manager in respect of an immediate correction
CHAPTER 4 Payment of net liabilities
68 Application and interpretation of Chapter 4
69 Payment of amounts owed to the scheme manager
70 Payments of amounts owed to a person
SCHEDULES