Legislation – The Firefighters’ Pensions (Remediable Service) (Wales) Regulations 2023

New Search

Introduction

PART 1
Introductory provisions

1 Title, application and coming into force

2 Interpretation

3 Delegation

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

CHAPTER 1 General

34 Interpretation of Part 6

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

38 Application of Section 2

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

43 Application of Section 2

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

58 Application of Part 9

CHAPTER 2 Interest, compensation and netting off

59 Interest

60 Indirect compensation

61 Applications for compensation or indirect compensation

62 Netting off

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

SCHEDULE Eligible decision-makers for deceased members

Signature

Explanatory note

PART 9Liabilities and payment

CHAPTER 4Payment of net liabilities

Application and interpretation of Chapter 4
68.

This Chapter applies in respect of a relevant amount (together with any interest on that relevant amount) owed after taking into account the effect, if any, of regulations 59 to 67 (“a net liability”).

Payment of amounts owed to the scheme manager
69.

(1)

This regulation applies where a person (“P”) owes a net liability to the scheme manager.

(2)

The scheme manager must send notice in writing to P setting out—

(a)

how the net liability has been calculated,

(b)

an explanation of the circumstances in which the net liability may be reduced or waived under regulations 64 to 66,

(c)

where the net liability is calculated by reference to an amount by way of compensation under section 16(3) of the PSPJOA 2022, an explanation of the agreement that may be made under regulation 67,

(d)

when and how the net liability must be paid, and

(e)

the consequences of not paying the net liability.

(3)

Where—

(a)

the scheme manager has sent a notice under paragraph (2), and

(b)

the amount of the net liability is subsequently adjusted,

the scheme manager must send another notice in writing to P under paragraph (2).

(4)

P must pay the amount of the net liability to the scheme manager—

(a)

where the net liability relates to the remediable service of—

(i)

an immediate choice member, before the end of the period of 6 months beginning with the day after the day on which P receives the most recent notice under paragraph (2);

(ii)

a deferred choice member, before the day on which benefits become payable in relation to the member’s remediable service, or

(b)

in accordance with an agreement under paragraph (5), and within a period of 10 years beginning on the date of such an agreement.

(5)

P and the scheme manager may agree that the net liability is to be paid in part or in full by way of—

(a)

a lump sum, or

(b)

where the net liability is £100 or more, instalments.

(6)

If, during the period of an agreement under paragraph (4), P—

(a)

retires on any grounds, or

(b)

dies,

the balance owing under the agreement may be paid by way of deductions from any benefits (including a lump sum benefit) to which P is entitled under a firefighters’ pension scheme.

(7)

Where P does not pay any amount that falls due by virtue of paragraph (4) or an agreement under paragraph (5), the scheme manager may deduct such sums from benefits payable to P under a firefighters’ pension scheme as seem reasonable to the scheme manager for the purpose of discharging P’s liability.

Payments of amounts owed to a person
70.

(1)

This regulation applies where the scheme manager owes a net liability to a person (“P”).

(2)

The scheme manager must pay the amount of the net liability to P—

(a)

as soon as reasonably practicable after the scheme manager determines the amount of the net liability, or

(b)

where the scheme manager requires P to provide information in accordance with paragraph (3), as soon as reasonably practicable after receipt of that information.

(3)

Before paying the amount of a net liability owed to P, the scheme manager may, by written notice given as soon as reasonably practicable after the scheme manager determines the amount of the net liability, require P to provide information in relation to the payment of the net liability which is—

(a)

information within P’s possession, or

(b)

information which P may be reasonably expected to obtain.