Judicial Pensions and Retirement Act 1993

Qualifying member’s right to a transfer payment

5

• (1) When his qualifying service ends, a qualifying member acquires a right to the cash equivalent at the relevant date of any benefits—

• (a) which have accrued to, or in respect of him, under the scheme; or

• (b) where service of his in qualifying judicial office is disregarded service, which would have so accrued if his service in qualifying judicial office had ended on the same date as that on which his qualifying service ended.

• (2) In this paragraph “the relevant date” means—

• (a) the date when the qualifying member’s qualifying service ends, or

• (b) the date of any application which he has made under paragraph 6 below and which has not been withdrawn,

whichever is the later.

Method of taking cash benefit

6

• (1) A qualifying member who acquires a right to a cash equivalent under paragraph 5 above may only take it by exercising the option conferred by this paragraph.

• (2) The option is that of requiring the Treasury to use the cash equivalent in whichever of the following ways the qualifying member chooses—

• (a) for acquiring transfer credits allowed under the rules of another occupational pension scheme—

• (i) whose trustees or managers are able and willing to accept him; and

• (ii) which satisfies prescribed requirements;

• (b) for acquiring rights allowed under the rules of a personal pension scheme—

• (i) whose trustees or managers are able and willing to accept him; and

• (ii) which satisfies prescribed requirements;

• (c) for purchasing from one or more authorised insurers—

• (i) chosen by the qualifying member, and

• (ii) willing to accept payment on his account from the Treasury,

one or more annuities which satisfy prescribed requirements;

• (d) for subscribing to other pension arrangements which satisfy prescribed requirements.

• (3) Without prejudice to the generality of the power to prescribe requirements under sub-paragraph (2) above, such requirements may provide that pension arrangements or a scheme or annuity must satisfy such requirements of the Commissioners of Inland Revenue as may be prescribed.

• (4) A qualifying member may exercise his option in different ways in relation to different portions of his cash equivalent.

• (5) A qualifying member who exercises his option must do so in relation to the whole of his cash equivalent or, where sub-paragraph (6) below applies, in relation to the whole of the reduced cash equivalent.

• (6) Where—

• (a) the trustees or managers of—

• (i) an occupational pension scheme which is not a contracted-out scheme, or

• (ii) a personal pension scheme which is not an appropriate scheme under section 7 of the Pension Schemes Act 1993, section 3 of the Pension Schemes (Northern Ireland) Act 1993 or under any prescribed provision, or

• (iii) a self-employed pension arrangement within the meaning of regulation 2D of the Occupational Pension Schemes (Transfer Values) Regulations 1985, regulation 2D of the Occupational Pension Schemes (Transfer Values) Regulations (Northern Ireland) 1985, regulation 2A of the Personal Pension Schemes (Transfer Values) Regulations 1987, regulation 2A of the Personal Pension Schemes (Transfer Values) Regulations (Northern Ireland) 1987 or any other prescribed provision,

are able or willing to accept a transfer payment only in respect of a qualifying member’s rights other than his accrued rights to a guaranteed minimum pension or his protected rights; and

• (b) the member has not required the Treasury to use the portion of his cash equivalent which represents a guaranteed minimum pension or protected rights in any of the ways specified in sub-paragraph (2) above,

paragraph 5 above, this paragraph and paragraph 7 below are to be read as conferring on the member an option only in respect of the reduced cash equivalent.

• (7) In this paragraph “reduced cash equivalent” means a sum equal to the balance of the cash equivalent to which the qualifying member would be entitled if sub-paragraph (6) above did not apply, after deduction of an amount sufficient for the Treasury to meet its liability in respect of the member’s guaranteed minimum pension or protected rights or those that of his widow, or her widower.

Calculation of cash equivalents

7

• (1) Cash equivalents are to be calculated and verified in the prescribed manner.

• (2) Regulations made under sub-paragraph (1) above may, in particular, provide—

• (a) that in calculating cash equivalents account shall be taken—

• (i) of any surrender or forfeiture of the whole or part of a qualifying member’s pension which occurs before the Treasury does what is needed to comply with the choice made by him in exercising his option;

• (ii) in a case where paragraph 6(6) above applies, of the need to deduct an appropriate amount to provide a guaranteed minimum pension or give effect to protected rights; and

• (b) that in prescribed circumstances a qualifying member’s cash equivalent shall be increased or reduced.

• (3) Without prejudice to the generality of sub-paragraph (2) above, the circumstances that may be specified by virtue of paragraph (b) of that sub-paragraph include the length of time which elapses between the termination of a qualifying member’s qualifying service and his exercise of the option conferred by paragraph 6 above.

Time within which option must be exercised

8

• (1) A qualifying member may only exercise his option on or before the last option date.

• (2) The last option date is—

• (a) the date which falls one year before the date on which the qualifying member reaches normal pension age, or

• (b) the end of the period of six months beginning with the date on which his qualifying service ends,

whichever is the later.

• (3) A qualifying member loses the right to any cash equivalent under this Schedule if—

• (a) his pension becomes payable before he reaches normal pension age; or

• (b) he fails to exercise his option on or before the last option date.

Option to be exercised in writing

9

• (1) A qualifying member may only exercise his option by making an application in writing to the Treasury.

• (2) In any case where—

• (a) a qualifying member has exercised his option, and

• (b) the Treasury has done what is needed to comply with the choice made by him in exercising his option,

the Treasury shall be discharged from any obligation to provide benefits to which the cash equivalent related except, in any such cases as are mentioned in paragraph 6(6) above, to the extent that an obligation to provide guaranteed minimum pensions or give effect to protected rights continues to subsist.

• (3) If the Treasury receives an application under this paragraph, it shall be its duty, subject to the following provisions of this paragraph, to do what is needed to comply with the choice made by the qualifying member in exercising his option—

• (a) within twelve months of the date on which it receives his application, or

• (b) by the date on which he attains normal pension age,

whichever is the earlier.

Cancellation of exercise of option

10

• (1) A qualifying member may cancel the exercise of his option by giving the Treasury notice in writing that he no longer wishes it to be exercised.

• (2) No such notice shall have effect if it is given to the Treasury at a time when, in order to comply with the choice made by the qualifying member in exercising his option, the Treasury has entered into an agreement with a third party to use the whole or part of his cash equivalent in a way specified in paragraph 6(2)(a), (b), (c) or (d) above.

• (3) A qualifying member who withdraws an application may make another.

Part III — Transfers in

Application to accept payment into scheme

11

• (1) Where a member of a scheme has asked the appropriate Minister to accept a payment representing the cash equivalent of his accrued rights in any other qualifying scheme, that Minister may—

• (a) to the extent to which it does not exceed the prescribed limit, accept the payment or any part of it; or

• (b) refuse to accept the payment or any part of it.

• (2) A request under sub-paragraph (1) above must be made—

• (a) in writing;

• (b) before the person making it has reached normal pension age; and

• (c) not less than one year before he becomes entitled to a pension on retirement from his qualifying service.

• (3) In this paragraph—

• “the prescribed limit” means the limit prescribed by regulations made by virtue of paragraph 13(a) below;

• “qualifying scheme” means—an occupational pension scheme, a personal pension scheme, or an annuity purchased from an authorised insurer, which satisfies prescribed requirements; orother prescribed pension arrangements.

Cancellation of request

12

• (1) A member may, by notice in writing given to the appropriate Minister, cancel a request made by him under paragraph 11 above, at any time before it has been accepted.

• (2) A transferring member who withdraws an application may make another.

Regulations

13

Regulations may—

• (a) prescribe limits on the amounts which the appropriate Minister may accept under paragraph 11(1) above;

• (b) make provision as to the manner in which payments are to be accepted into a scheme under this Part of this Schedule;

• (c) make provision as to the benefits which are to be provided to a member to reflect any such payment accepted with respect to him;

• (d) prescribe formulae, based on tables of factors provided by the Government Actuary, to be used when performing any calculation relating to the acceptance of transfer payments or the provision of benefits.

SCHEDULE 3

Part I — Amendments of the 1981 Act

Dependent children: maximum allowable remuneration

1

• (1) In section 21 of the 1981 Act (meaning of “period of childhood and full-time education”) in subsection (1)(c)(ii), for the words from “do not exceed” to “a year” there shall be substituted the words “ do not exceed the maximum allowable remuneration ”.

• (2) After subsection (3) of that section (meaning of “emoluments”) there shall be inserted—

(3A) For the purposes of subsection (1)(c)(ii) above, the “maximum allowable remuneration” at any time is an annual rate (£1,614 a year, at the passing of the Judicial Pensions and Retirement Act 1993) equal to that at which a pension of £250 a year— (a) first awarded under the principal civil service pension scheme on 1st June 1972, and (b) increased from time to time by the amount of increase that would be applied under the Pensions (Increase) Act 1971 to such a pension, would (as so increased) be payable at that time, rounding any resulting fraction of £1 up to the next whole £1.

• (3) Subsections (5) and (6) of that section (orders increasing the earnings limit in subsection (1)(c)(ii)) shall cease to have effect.

Appeals

2

• (1) Section 15 of the 1981 Act (which provides that the decision of the Treasury on certain questions shall be final) shall cease to have effect.

• (2) After section 32 of that Act there shall be inserted—

(32A) (1) If any person to whom this section applies is aggrieved by any decision taken by the administrators of a relevant pension scheme concerning— (a) the interpretation of the rules of the scheme, or (b) the exercise of any discretion under the scheme, he shall have a right of appeal to the appropriate Minister against that decision. (2) On deciding an appeal under this section, the appropriate Minister may give to the administrators such directions as he considers necessary or expedient for implementing his decision. (3) The persons to whom this section applies are the following— (a) any member of the scheme; (b) the widow or widower, or any surviving dependant, of a deceased member of the scheme; (c) where the decision relates to the question— (i) whether a person who claims to be such a person as is mentioned in paragraph (a) or (b) above is such a person, or (ii) whether a person who claims to be entitled to become a member of the scheme is so entitled, the person so claiming. (4) Regulations may make provision as to the manner in which, and time within which, appeals under this section are to be brought. (5) The administrators shall be entitled to appear and be heard on any appeal under this section. (6) In this section— - “the administrators”, in relation to a pension scheme, means the persons entrusted with the administration of the scheme; - “the appropriate Minister” means— 1. in relation to any judicial office whose jurisdiction is exercised exclusively in relation to Scotland, the Secretary of State; or 2. subject to paragraph (a) above, the Lord Chancellor; - “member”, in relation to a pension scheme, means a person whose service in an office is, was or is to be subject to the scheme; - “regulations” means regulations made by the appropriate Minister; - “relevant pension scheme” means any pension scheme constituted under or by virtue of this Act; - “rules”, in relation to a relevant pension scheme, means the provisions of this Act, and of any regulations or orders made under this Act, so far as relating to that scheme.

Additional voluntary contributions

3

• (1) Section 33A of the 1981 Act (which confers power to make regulations entitling any member of a judicial pension scheme constituted by that Act or by the Sheriffs’ Pensions (Scotland) Act 1961 to make voluntary contributions towards the provision of additional benefits under the scheme) shall be amended in accordance with the following provisions of this paragraph.

• (2) In subsection (1), after the word “provision” there shall be inserted “ (a) ” and for the words “under the scheme” there shall be substituted the words

whether under the scheme or otherwise; or (b) imposing conditions with respect to the exercise by any such person of any entitlement (whether or not under paragraph (a) above) which he may have to make any such voluntary contributions.

• (3) After that subsection there shall be inserted—

(1A) The regulations may make provision for the purpose of imposing, in a case where a member makes voluntary contributions, upper limits with respect to— (a) the aggregate value of the aggregable benefits which may be paid to or in respect of any such member; and (b) the amount which any such member may pay by way of such contributions; and, without prejudice to the generality of paragraph (b) above, the regulations may, in particular, impose such an upper limit on the amount which a member may pay by way of voluntary contributions as will, so far as reasonably practicable, secure that the aggregate value referred to in paragraph (a) above will not exceed the limit prescribed under that paragraph. (1B) The regulations may— (a) prescribe the manner in which aggregable benefits are to be valued for the purpose of any such aggregation as is mentioned in subsection (1A) above; (b) confer on the administrators of a judicial pension scheme power to require a member who is making, or who wishes to make, voluntary contributions to provide such information as they may require concerning any retained benefits of his; (c) permit the disclosure by those administrators of any information which they may obtain concerning any such retained benefits— (i) to, or to any officers of, the Commissioners of Inland Revenue; or (ii) to, or to any servants or agents of, any authorised provider who is, or may be, concerned in the investment of the voluntary contributions or the provision of the additional benefits in question.

• (4) In subsection (2), in paragraph (b) (no limit on voluntary contributions, other than an upper limit corresponding to that imposed by section 594 of the Income and Corporation Taxes Act 1988) after the words “other than” there shall be inserted the words

either or both of the following, that is to say— (i) such upper limit as may be imposed by virtue of subsection (1A)(b) above; or (ii)

.

• (5) At the end of that subsection there shall be added the words—

“ but paragraphs (c) and (d) above have effect only in relation to a voluntary contributions scheme constituted by or under this Act or the Sheriffs’ Pensions (Scotland) Act 1961. ”

• (6) In subsection (3) (regulations about valuation of benefits etc)—

• (a) the word “and” immediately preceding paragraph (b) shall be omitted; and

• (b) in that paragraph, for the words “limit imposed by virtue of” there shall be substituted the words “ such limit as is mentioned in ”.

• (7) At the end of that subsection there shall be added—

(c) provide for any administrative expenses incurred by any person by virtue of this section to be defrayed out of sums received by way of voluntary contributions; (d) provide for the manner in which voluntary contributions are to be made; (e) make provision for, and in connection with, the valuation of a person’s accrued rights— (i) under any occupational or personal pension scheme, which are to be transferred into a voluntary contributions scheme, or (ii) under any voluntary contributions scheme, which on termination of his membership of that scheme may fall to be transferred into another scheme; (f) prescribe the additional benefits which are to be available under a voluntary contributions scheme and the rates and times at which those benefits are to be payable; (g) make provision for and in connection with the making of elections between different benefits available under voluntary contributions schemes; (h) provide for the terms on which a person may terminate his membership of a voluntary contributions scheme; (j) provide for the terms on which surplus funds may be refunded to a person who has made payments by way of voluntary contributions to a voluntary contributions scheme; (k) specify any authorised providers— (i) who are to invest any prescribed voluntary contributions, or (ii) who are to provide any prescribed additional benefits, and, if two or more authorised providers are so specified, may make provision entitling any person who makes prescribed payments by way of voluntary contributions to elect between those authorised providers.

• (8) Subsection (4) (limitation of voluntary contributions by reference to maximum entitlement of members) shall be omitted and before subsection (5) there shall be inserted—

(4A) The regulations may provide for such additional benefits arising under or by virtue of this section as may be prescribed— (a) to be charged on, and paid out of, the Consolidated Fund; or (b) to be paid out of money provided by Parliament.

• (9) After subsection (5) there shall be inserted—

(5A) The regulations may make different provision for different classes or descriptions of voluntary contributions scheme.

• (10) After subsection (8) there shall be added—

(9) In this section— - “administrators”, in relation to any scheme, means the persons entrusted with the administration of that scheme; - “aggregable benefits” means— 1. any pensions or other benefits under a judicial pension scheme, other than such additional benefits as are mentioned in subsection (1) above; 2. such additional benefits so mentioned as may be prescribed; and 3. such retained benefits as may be prescribed; - “authorised provider”, in relation to the investment of any sums paid by way of voluntary contributions or the provision of any benefit, means a person who is authorised under Chapter III of Part I of the Financial Services Act 1986 to invest those sums or, as the case may be, to provide that benefit; - “employment” has the same meaning as it has in the Social Security Pensions Act 1975 (and accordingly includes employment as a self-employed earner, within the meaning of that Act); - “judicial pension scheme” has the meaning given by section 14A(2) above; - “member” means member of a judicial pension scheme; - “occupational pension scheme” has the meaning given by section 66(1) of the Social Security Pensions Act 1975 or, in relation to Northern Ireland, Article 2(2) of the Social Security Pensions (Northern Ireland) Order 1975; - “personal pension scheme” has the meaning given by section 84(1) of the Social Security Act 1986 or, in relation to Northern Ireland, Article 2(2) of the Social Security (Northern Ireland) Order 1986; - “prescribed” means specified in, or determined in accordance with, the regulations; - “relevant benefits” has the meaning given by section 612(1) of the Income and Corporation Taxes Act 1988; - “retained benefits”, in the case of any person, means any rights retained by him to relevant benefits under any occupational or personal pension scheme which has, or which may be expected to qualify for, tax-exemption or tax-approval, being rights which accrued during some previous employment; - “surplus funds”, in relation to a person and any voluntary contributions scheme, means any funds which are, or have been, held for the purposes of that voluntary contributions scheme and which fall to be returned to him in consequence of any such limit as is mentioned in subsection (2)(b) above; - “tax-exemption” and “tax-approval” have the meaning given by section 84(1) of the Social Security Act 1986; - “voluntary contributions”, in relation to any member of a judicial pension scheme, means voluntary contributions towards the provision of additional benefits, whether under that scheme or otherwise; - “voluntary contributions scheme” means any occupational pension scheme if and to the extent that it is a scheme under which such additional benefits as are mentioned in subsection (1) above are, or are to be, provided; and, where a person’s voluntary contributions are made by deduction from salary, any reference to payment of, or by way of, voluntary contributions shall be taken to include a reference to the making of voluntary contributions by deduction or, as the case may require, to any voluntary contributions so made. (10) Without prejudice to subsections (3)(c) and (d) and (4A) above, there may be paid out of money provided by Parliament— (a) any sums required for or in connection with the operation or administration of any prescribed voluntary contributions scheme; or (b) any administrative expenses incurred under or by virtue of this section by a Minister of the Crown or government department. (11) Any sums received under this section may be paid into the Consolidated Fund.

Part II — Amendment of the Sheriffs’ Pensions (Scotland) Act 1961

Appeals

4

After section 9 of the Sheriffs’ Pensions (Scotland) Act 1961 there shall be inserted—

(9A) (1) If any person to whom a pension is payable under this Act is aggrieved by any decision taken by the administrators of a pension scheme constituted by this Act concerning— (a) the interpretation of the provisions of the scheme, or (b) the exercise of any discretion under the scheme, he shall have a right of appeal to the Secretary of State. (2) On deciding an appeal under this section, the Secretary of State may give to the administrators such directions as he considers necessary or expedient for implementing his decision. (3) The Secretary of State may by regulations make provision as to the manner in which, and time within which, appeals under this section are to be brought. (4) The administrators shall be entitled to appear and be heard on any appeal under this section. (5) In this section, “the administrators”, in relation to a pension scheme, means the persons entrusted with the administration of the scheme.

Part III — Amendments of Northern Ireland Provisions

Interpretation

5

In this Part of this Schedule—

• “the 1951 Act” means the Judicial Pensions Act (Northern Ireland) 1951;

• “the 1959 Act” means the County Courts Act (Northern Ireland) 1959;

• “the 1960 Act” means the Resident Magistrates’ Pensions Act (Northern Ireland) 1960;

• “the 1964 Order” means the Lands Tribunal (Salaries and Superannuation) Order (Northern Ireland) 1964;

• “the 1969 Act” means the Superannuation (Miscellaneous Provisions) Act (Northern Ireland) 1969;

• “the 1975 Act” means the Social Security (Northern Ireland) Act 1975.

Dependent children: maximum allowable remuneration

6

• (1) In subsection (1)(c)(ii) of each of the following enactments (which give the meaning of “period of childhood and full-time education”), that is to say—

• (a) section 9 of the 1951 Act,

• (b) section 125 of the 1959 Act,

• (c) section 7 of the 1960 Act,

for the words from “do not exceed” to “a year” there shall be substituted the words “ do not exceed the maximum allowable remuneration ”.

• (2) In paragraph 1(c)(ii) of Article 9 of the 1964 Order (which gives the meaning of “period of childhood and full-time education”), for the words from “do not exceed” to “a year” there shall be substituted the words “ do not exceed the maximum allowable remuneration ”.

• (3) The subsection set out in sub-paragraph (4) below shall be inserted—

• (a) numbered as subsection (2A), after subsection (2) of section 9 of the 1951 Act;

• (b) numbered as subsection (2A), after subsection (2) of section 125 of the 1959 Act;

• (c) numbered as subsection (4A), after subsection (4) of section 7 of the 1960 Act.

• (4) The subsection inserted by sub-paragraph (3) above is as follows—

(0) For the purposes of subsection (1)(c)(ii), the “maximum allowable remuneration” at any time is an annual rate (£1,614 a year, at the passing of the Judicial Pensions and Retirement Act 1993) equal to that at which a pension of £250 a year— (a) first awarded under the principal civil service pension scheme (within the meaning of that Act) on 1st June 1972, and (b) increased from time to time by the amount of increase that would be applied under the Pensions (Increase) Act 1971 to such a pension, would (as so increased) be payable at that time, rounding any resulting fraction of £1 up to the next whole £1.

• (5) A paragraph in the same terms as the subsection set out in sub-paragraph (4) above, but with the substitution of the word “ paragraph ” for the word “subsection”, shall be inserted, numbered as paragraph (2A), after paragraph (2) of Article 9 of the 1964 Order.

• (6) Paragraph 18 of Schedule 1 to the Superannuation (Amendment) Act (Northern Ireland) 1966 (orders increasing the earnings limit in subsection (1)(c)(ii) of each of the sections specified in sub-paragraph (1) above) shall cease to have effect.

Appeals

7

• (1) The following enactments (which correspond to section 15 of the 1981 Act) shall cease to have effect, that is to say—

• (a) section 116(6) of the 1959 Act;

• (b) section 14 of the 1960 Act;

• (c) paragraph 6(4) of Schedule 10 to the 1975 Act.

• (2) The section set out in sub-paragraph (3) below shall be inserted—

• (a) numbered as section 132A, after section 132 of the 1959 Act;

• (b) numbered as section 21A, after section 21 of the 1960 Act.

• (3) The section inserted by sub-paragraph (2) above is as follows—

(0) (1) If any person to whom this section applies is aggrieved by any decision taken by the administrators of a relevant pension scheme concerning— (a) the interpretation of the rules of the scheme, or (b) the exercise of any discretion under the scheme, he shall have a right of appeal to the Lord Chancellor against that decision. (2) On deciding an appeal under this section, the Lord Chancellor may give to the administrators such directions as he considers necessary or expedient for implementing his decision. (3) The persons to whom this section applies are the following— (a) any member of the scheme; (b) the widow or widower, or any surviving dependant, of a deceased member of the scheme; (c) where the decision relates to the question— (i) whether a person who claims to be such a person as is mentioned in paragraph (a) or (b) is such a person, or (ii) whether a person who claims to be entitled to become a member of the scheme is so entitled, the person so claiming. (4) The Lord Chancellor may by regulations make provision as to the manner in which, and time within which, appeals under this section are to be brought. (5) Regulations made under this section shall be subject to annulment in like manner as a statutory instrument and section 5 of the Statutory Instruments Act 1946 shall apply accordingly. (6) The administrators shall be entitled to appear and be heard on any appeal under this section. (7) In this section— - “the administrators”, in relation to a pension scheme, means the persons entrusted with the administration of the scheme; - “member”, in relation to a pension scheme, means a person whose service in an office is, was or is to be subject to the scheme; - “relevant pension scheme” means any pension scheme constituted under or by virtue of this Act; - “rules”, in relation to a relevant pension scheme, means the provisions of this Act, and of any regulations or orders made under this Act, so far as relating to that scheme.

• (4) A paragraph in the same terms as the section set out in sub-paragraph (3) above, but with the substitution of the words “ this paragraph ” for the words “this section”, wherever occurring, shall be inserted, numbered as paragraph 7B, after paragraph 7A of Schedule 10 to the 1975 Act.

Additional voluntary contributions

8

• (1) The following enactments (which correspond to section 33A of the 1981 Act), that is to say—

• (a) section 11A of the 1951 Act,

• (b) section 127A of the 1959 Act, and

• (c) section 9A of the 1960 Act,

shall be amended in accordance with the following provisions of this paragraph.

• (2) In subsection (1), after the word “provision” there shall be inserted “ (a) ” and for the words “under the scheme” there shall be substituted the words

whether under the scheme or otherwise; or (b) imposing conditions with respect to the exercise by any such person of any entitlement (whether or not under paragraph (a)) which he may have to make any such voluntary contributions.

• (3) After that subsection there shall be inserted—

(1A) The regulations may make provision for the purpose of imposing, in a case where a member makes voluntary contributions, upper limits with respect to— (a) the aggregate value of the aggregable benefits which may be paid to or in respect of any such member; and (b) the amount which any such member may pay by way of such contributions; and, without prejudice to the generality of paragraph (b), the regulations may, in particular, impose such an upper limit on the amount which a member may pay by way of voluntary contributions as will, so far as reasonably practicable, secure that the aggregate value referred to in paragraph (a) will not exceed the limit prescribed under that paragraph. (1B) The regulations may— (a) prescribe the manner in which aggregable benefits are to be valued for the purpose of any such aggregation as is mentioned in subsection (1A); (b) confer on the administrators of a judicial pension scheme power to require a member who is making, or who wishes to make, voluntary contributions to provide such information as they may require concerning any retained benefits of his; (c) permit the disclosure by those administrators of any information which they may obtain concerning any such retained benefits— (i) to, or to any officers of, the Commissioners of Inland Revenue; or (ii) to, or to any servants or agents of, any authorised provider who is, or may be, concerned in the investment of the voluntary contributions or the provision of the additional benefits in question.

• (4) In subsection (2), in paragraph (b) (no limit on voluntary contributions, other than an upper limit corresponding to that imposed by section 594 of the Income and Corporation Taxes Act 1988) after the words “other than” there shall be inserted the words

either or both of the following, that is to say— (i) such upper limit as may be imposed by virtue of subsection (1A)(b); or (ii)

.

• (5) At the end of that subsection there shall be added the words—

“ but paragraphs (c) and (d) have effect only in relation to a voluntary contributions scheme constituted by or under this Act. ”

• (6) In subsection (3) (regulations about valuation of benefits etc)—

• (a) the word “and” immediately preceding paragraph (b) shall be omitted; and

• (b) in that paragraph, for the words “limit imposed by virtue of” there shall be substituted the words “ such limit as is mentioned in ”.

• (7) At the end of that subsection there shall be added—

(c) provide for any administrative expenses incurred by any person by virtue of this section to be defrayed out of sums received by way of voluntary contributions; (d) provide for the manner in which voluntary contributions are to be made; (e) make provision for, and in connection with, the valuation of a person’s accrued rights— (i) under any occupational or personal pension scheme, which are to be transferred into a voluntary contributions scheme, or (ii) under any voluntary contributions scheme, which on termination of his membership of that scheme may fall to be transferred into another scheme; (f) prescribe the additional benefits which are to be available under a voluntary contributions scheme and the rates and times at which those benefits are to be payable; (g) make provision for and in connection with the making of elections between different benefits available under voluntary contributions schemes; (h) provide for the terms on which a person may terminate his membership of a voluntary contributions scheme; (i) provide for the terms on which surplus funds may be refunded to a person who has made payments by way of voluntary contributions to a voluntary contributions scheme; (j) specify any authorised providers— (i) who are to invest any prescribed voluntary contributions, or (ii) who are to provide any prescribed additional benefits, and, if two or more authorised providers are so specified, may make provision entitling any person who makes prescribed payments by way of voluntary contributions to elect between those authorised providers.

• (8) Subsection (4) (limitation of voluntary contributions by reference to maximum entitlement of members) shall be omitted and before subsection (5) there shall be inserted—

(4A) The regulations may provide for such additional benefits arising under or by virtue of this section as may be prescribed— (a) to be charged on, and paid out of, the Consolidated Fund of the United Kingdom; or (b) to be paid out of money provided by the Parliament of the United Kingdom.

• (9) After subsection (6) there shall be added—

(7) In this section— - “administrators”, in relation to any scheme, means the persons entrusted with the administration of that scheme; - “aggregable benefits” means— 1. any pensions or other benefits under a judicial pension scheme, other than such additional benefits as are mentioned in subsection (1); 2. such additional benefits so mentioned as may be prescribed; and 3. such retained benefits as may be prescribed; - “authorised provider”, in relation to the investment of any sums paid by way of voluntary contributions or the provision of any benefit, means a person who is authorised under Chapter III of Part I of the Financial Services Act 1986 to invest those sums or, as the case may be, to provide that benefit; - “employment” has the same meaning as it has in the Social Security Pensions (Northern Ireland) Order 1975 (and accordingly includes employment as a self-employed earner, within the meaning of that Order); - “judicial pension scheme” means a scheme constituted by this Act; - “member” means member of a judicial pension scheme; - “occupational pension scheme” has the meaning given by Article 2(2) of the Social Security Pensions (Northern Ireland) Order 1975; - “personal pension scheme” has the meaning given by Article 2(2) of the Social Security (Northern Ireland) Order 1986; - “prescribed” means specified in, or determined in accordance with, the regulations; - “relevant benefits” has the meaning given by section 612(1) of the Income and Corporation Taxes Act 1988; - “retained benefits”, in the case of any person, means any rights retained by him to relevant benefits under any occupational or personal pension scheme which has, or which may be expected to qualify for, tax-exemption or tax-approval, being rights which accrued during some previous employment; - “surplus funds”, in relation to a person and any voluntary contributions scheme, means any funds which are, or have been, held for the purposes of that voluntary contributions scheme and which fall to be returned to him in consequence of any such limit as is mentioned in subsection (2)(b); - “tax-exemption” and “tax-approval” have the meaning given by Article 2(2) of the Social Security (Northern Ireland) Order 1986; - “voluntary contributions”, in relation to any member of a judicial pension scheme, means voluntary contributions towards the provision of additional benefits, whether under that scheme or otherwise; - “voluntary contributions scheme” means any occupational pension scheme if and to the extent that it is a scheme under which such additional benefits as are mentioned in subsection (1) are, or are to be, provided; and, where a person’s voluntary contributions are made by deduction from salary, any reference to payment of, or by way of, voluntary contributions shall be taken to include a reference to the making of voluntary contributions by deduction or, as the case may require, to any voluntary contributions so made. (8) Without prejudice to subsections (3)(c) and (d) and (4A), there may be paid out of money provided by the Parliament of the United Kingdom— (a) any sums required for or in connection with the operation or administration of any prescribed voluntary contributions scheme; or (b) any administrative expenses incurred under or by virtue of this section by a Minister of the Crown or government department. (9) Any sums received under this section may be paid into the Consolidated Fund of the United Kingdom.

SCHEDULE 4

Part I — The Comptroller and Auditor General

1

For section 13 of the Superannuation Act 1972 (pension provision for the Comptroller and Auditor General) there shall be substituted—

(13) (1) A person who first holds office on or after the appointed day as the Comptroller and Auditor General (in this section referred to as “the Comptroller”) shall be entitled, if he was a member of a judicial pension scheme immediately before he first holds that office, to elect between— (a) the scheme of pensions and other benefits under that judicial pension scheme (his “former scheme”); (b) (if different from his former scheme) the scheme of pensions and other benefits constituted by Part I of the 1993 Act (“the 1993 scheme”); and (c) the scheme of pensions and other benefits applicable under section 1 of this Act to the civil service of the State (“the civil service scheme”); and, if he is not entitled to make an election under this subsection, or if he is so entitled but fails to make such an election, he shall be treated as if he had been so entitled and had elected for the civil service scheme. (2) If a person who held the office of Comptroller before the appointed day has made an election under the former enactments for the old judicial scheme, he shall be entitled to make an election under this subsection between— (a) the old judicial scheme; and (b) the 1993 scheme; and, if he fails to make an election under this subsection, he shall be taken to have elected for the old judicial scheme. (3) If a person who held the office of Comptroller before the appointed day— (a) has made an election under the former enactments for the civil service scheme, or (b) has failed to make an election under those enactments (so that he is taken to have elected for the civil service scheme), he shall be treated as if he had been entitled to make an election under this section and had elected for the civil service scheme. (4) Where a person elects under this section for his former scheme, that scheme shall, subject to regulations under this section, apply as if his service as Comptroller were service which was subject, in his case, to that scheme. (5) A person who elects under subsection (1)(b) or (2)(b) above for the 1993 scheme, shall be entitled, when he ceases to hold office as Comptroller, to a pension under Part I of the 1993 Act at the appropriate annual rate (within the meaning of that Act) if he has held that office for at least 5 years and either— (a) he has attained the age of 65; or (b) he is disabled by permanent infirmity for the performance of the duties of the office; and, subject to the following provisions of, and regulations under, this section, the provisions of Part I of that Act (other than sections 1(1) to (4) and 2) and of sections 19, 20 and 23 of, and Schedule 2 to, that Act (which provide for benefits in respect of earnings in excess of pension-capped salary, appeals and transfer of accrued rights) shall apply in relation to him and his service in the office of Comptroller as they apply in relation to a person to whom Part I of that Act applies. (6) Subject to regulations under this section, in the application of provisions of the 1993 Act by virtue of subsection (5) above, a person who elects for the 1993 scheme shall be treated— (a) as if the office of Comptroller were a qualifying judicial office (within the meaning of that Act) by virtue of inclusion among the offices specified in Part I of Schedule 1 to that Act; (b) as if his election under this section were an election such as is mentioned in paragraph (d) of section 1(1) of that Act (so that, in particular, section 12 of that Act, which provides for the transfer of accrued rights into the scheme, applies); (c) as if his pension by virtue of this section were a pension under section 2 of that Act (and, accordingly, a judicial pension, within the meaning of that Act); and (d) for the purpose of determining, in the event of his death, the rate of any surviving spouse’s or children’s pension payable under sections 5 to 8 of that Act in respect of his service as Comptroller, as if references in those sections to the annual rate of the deceased’s judicial pension were references— (i) where a pension had commenced to be paid to him by virtue of subsection (5) above, to the appropriate annual rate of that pension; or (ii) where no such pension had commenced to be paid to him, to the rate that would have been the appropriate annual rate of the pension payable to him by virtue of subsection (5)(b) above, had he not died, but been disabled by permanent infirmity for the performance of the duties of his office on and after the date of death; and, in the application of that Act to the Comptroller (whether by virtue of subsection (1)(a) or (b) or (2)(b) above) the references to the appropriate Minister in sections 13 (election for personal pension), 19 (benefits in respect of earnings in excess of pension-capped salary) and 20 (appeals) of, and Schedule 2 (transfer of accrued rights) to, that Act shall be taken as references to the Treasury and the power conferred by paragraph 2 of that Schedule to make regulations shall be exercisable by the Treasury. (7) Where a person elects under this section for the civil service scheme, the principal civil service pension scheme within the meaning of section 2 of this Act and for the time being in force shall, subject to regulations under this section, apply as if his service as Comptroller were service in employment in the civil service of the State. (8) Where a person elects under this section for the old judicial scheme, that scheme and the former enactments shall, subject to regulations under this section, continue to have effect in relation to him and his service in the office of Comptroller. (9) Any power to make an election under this section shall be exercisable within such time and in such manner as may be prescribed in regulations under this section. (10) The Treasury may make regulations for purposes supplementary to the other provisions of this section. (11) Any such regulations may, without prejudice to section 38 or 39A of the Superannuation Act 1965 (employment in more than one public office), make special provision with respect to the pensions and other benefits payable to or in respect of a person to whom— (a) his former scheme, (b) the 1993 scheme, (c) the civil service scheme, or (d) the old judicial scheme, applies, or has applied, in respect of any service other than service as Comptroller. (12) The provision that may be made by virtue of subsection (11) above includes provision— (a) for aggregating— (i) other service falling within his former scheme, the 1993 scheme or the old judicial scheme with service as Comptroller, or (ii) service as Comptroller with such other service, for the purpose of determining qualification for, or entitlement to, or the amount of, benefit under the scheme in question; (b) for increasing the amount of the benefit payable under any of the schemes mentioned in paragraph (a)(i) above, in the case of a person to whom that scheme applied in respect of an office held by him before appointment as Comptroller, up to the amount that would have been payable under that scheme if he had retired from that office on the ground of permanent infirmity immediately before his appointment. (13) Any statutory instrument made by virtue of this section shall be subject to annulment in pursuance of a resolution of the House of Commons. (14) Any pension or other benefit granted by virtue of this section shall be charged on, and issued out of, the Consolidated Fund. (15) In this section— - “the 1981 Act” means the Judicial Pensions Act 1981; - “the 1993 Act” means the Judicial Pensions and Retirement Act 1993; - “the appointed day” means the day on which Part I of Schedule 4 to the 1993 Act comes into force; - “the former enactments” means section 13 of this Act, as it had effect from time to time before the appointed day; - “judicial pension scheme” means any public service pension scheme, as defined in— 1. section 66(1) of the Social Security Pensions Act 1975, or 2. Article 2(2) of the Social Security Pensions (Northern Ireland) Order 1975, - “the old judicial scheme” means the statutory scheme of pensions and other benefits applicable under or by virtue of the 1981 Act to the judicial offices listed in section 1 of that Act.

Part II — The Parliamentary Commissioner for Administration

2

For Schedule 1 to the Parliamentary Commissioner Act 1967 (pension provision for the Parliamentary Commissioner for Administration) there shall be substituted—

SCHEDULE 1 (1) A person who first holds office as the Commissioner on or after the appointed day shall be entitled, if he was a member of a judicial pension scheme immediately before he first holds that office, to elect between— (a) the scheme of pensions and other benefits under that judicial pension scheme (his “former scheme”); (b) (if different from his former scheme) the scheme of pensions and other benefits constituted by Part I of the 1993 Act (“the 1993 scheme”); and (c) the scheme of pensions and other benefits applicable under section 1 of the Superannuation Act 1972 to the civil service of the State (“the civil service scheme”); and, if he is not entitled to make an election under this paragraph, or if he is so entitled but fails to make such an election, he shall be treated as if he had been so entitled and had elected for the civil service scheme. (2) (1) If a person who held the office of Commissioner before the appointed day has made an election under the former enactments for the old judicial scheme, he shall be entitled to make an election under this sub-paragraph between— (a) the old judicial scheme; and (b) the 1993 scheme; and, if he fails to make an election under this sub-paragraph, he shall be taken to have elected for the old judicial scheme. (2) If a person who held the office of Commissioner before the appointed day— (a) has made an election under the former enactments for the civil service scheme, or (b) has failed to make an election under those enactments (so that he is taken to have elected for the civil service scheme), he shall be treated as if he had been entitled to make an election under this Schedule and had elected for the civil service scheme. (3) Where a person elects under this Schedule for his former scheme, that scheme shall, subject to regulations under this Schedule, apply as if his service as Commissioner were service which was subject, in his case, to that scheme. (4) (1) A person who elects under paragraph 1(b) or 2(1)(b) above for the 1993 scheme, shall be entitled, when he ceases to hold office as Commissioner, to a pension under Part I of the 1993 Act at the appropriate annual rate (within the meaning of that Act) if he has held that office for at least 5 years and either— (a) he has attained the age of 65; or (b) he is disabled by permanent infirmity for the performance of the duties of the office; and, subject to the following provisions of, and regulations under, this Schedule, the provisions of Part I of that Act (other than sections 1(1) to (4) and 2) and of sections 19, 20 and 23 of, and Schedule 2 to, that Act (which provide for benefits in respect of earnings in excess of pension-capped salary, appeals and transfer of accrued rights) shall apply in relation to him and his service in the office of Commissioner as they apply in relation to a person to whom Part I of that Act applies. (2) Subject to regulations under this Schedule, in the application of provisions of the 1993 Act by virtue of sub-paragraph (1) above, a person who elects for the 1993 scheme shall be treated— (a) as if the office of Commissioner were a qualifying judicial office (within the meaning of that Act) by virtue of inclusion among the offices specified in Part I of Schedule 1 to that Act; (b) as if his election under this Schedule were an election such as is mentioned in paragraph (d) of section 1(1) of that Act (so that, in particular, section 12 of that Act, which provides for the transfer of accrued rights into the scheme, applies); (c) as if his pension by virtue of this Schedule were a pension under section 2 of that Act (and, accordingly, a judicial pension, within the meaning of that Act); and (d) for the purpose of determining, in the event of his death, the rate of any surviving spouse’s or children’s pension payable under sections 5 to 8 of that Act in respect of his service as Commissioner, as if references in those sections to the annual rate of the deceased’s judicial pension were references— (i) where a pension had commenced to be paid to him by virtue of sub-paragraph (1) above, to the appropriate annual rate of that pension; or (ii) where no such pension had commenced to be paid to him, to the rate that would have been the appropriate annual rate of the pension payable to him by virtue of sub-paragraph (1)(b) above, had he not died, but been disabled by permanent infirmity for the performance of the duties of his office on and after the date of death; and, in the application of that Act to the Commissioner (whether by virtue of paragraph 1(a) or (b) or 2(1)(b) above) the references to the appropriate Minister in sections 13 (election for personal pension), 19 (benefits in respect of earnings in excess of pension-capped salary) and 20 (appeals) of, and Schedule 2 (transfer of accrued rights) to, that Act shall be taken as references to the Treasury and the power conferred by paragraph 2 of that Schedule to make regulations shall be exercisable by the Treasury. (5) Where a person elects under this Schedule for the civil service scheme, the principal civil service pension scheme within the meaning of section 2 of the Superannuation Act 1972 and for the time being in force shall, subject to regulations under this Schedule, apply as if his service as Commissioner were service in employment in the civil service of the State. (6) Where a person elects under this Schedule for the old judicial scheme, that scheme and the former enactments shall, subject to regulations under this Schedule, continue to have effect in relation to him and his service in the office of Commissioner. (7) Any power to make an election under this Schedule shall be exercisable within such time and in such manner as may be prescribed in regulations under this Schedule. (8) (1) The Treasury may make regulations for purposes supplementary to the other provisions of this Schedule. (2) Any such regulations may, without prejudice to section 38 or 39A of the Superannuation Act 1965 (employment in more than one public office), make special provision with respect to the pensions and other benefits payable to or in respect of a person to whom— (a) his former scheme, (b) the 1993 scheme, (c) the civil service scheme, or (d) the old judicial scheme, applies, or has applied, in respect of any service other than service as Commissioner. (3) The provision that may be made by virtue of sub-paragraph (2) above includes provision— (a) for aggregating— (i) other service falling within his former scheme, the 1993 scheme or the old judicial scheme with service as Commissioner, or (ii) service as Commissioner with such other service, for the purpose of determining qualification for, or entitlement to, or the amount of, benefit under the scheme in question; (b) for increasing the amount of the benefit payable under any of the schemes mentioned in paragraph (a)(i) above, in the case of a person to whom that scheme applied in respect of an office held by him before appointment as Commissioner, up to the amount that would have been payable under that scheme if he had retired from that office on the ground of permanent infirmity immediately before his appointment. (4) Any statutory instrument made by virtue of this Schedule shall be subject to annulment in pursuance of a resolution of the House of Commons. (9) Any pension or other benefit granted by virtue of this Schedule shall be charged on, and issued out of, the Consolidated Fund. (10) In this Schedule— - “the 1981 Act” means the Judicial Pensions Act 1981; - “the 1993 Act” means the Judicial Pensions and Retirement Act 1993; - “the appointed day” means the day on which Part II of Schedule 4 to the 1993 Act comes into force; - “the former enactments” means Schedule 1 to this Act, as it had effect from time to time before the appointed day; - “judicial pension scheme” means any public service pension scheme, as defined in— 1. section 66(1) of the Social Security Pensions Act 1975, or 2. Article 2(2) of the Social Security Pensions (Northern Ireland) Order 1975, - “the old judicial scheme” means the statutory scheme of pensions and other benefits applicable under or by virtue of the 1981 Act to the judicial offices listed in section 1 of that Act.

Part III — The Health Service Commissioners

The Health Service Commissioners for England and for Wales

3

• (1) Section 107 of the National Health Service Act 1977 (which makes provision with respect to the salaries and pensions of the Health Service Commissioners for England and for Wales) shall be amended in accordance with the following provisions of this paragraph.

• (2) In subsection (2) (which applies Schedule 1 to the Parliamentary Commissioner Act 1967 in relation to persons who have held office as a Health Service Commissioner) for the words “who have held office”, in both places where they occur, there shall be substituted the words “ who hold, or have held, office ”.

• (3) In subsection (6) (persons not to make simultaneously different elections in pursuance of paragraph 1 of that Schedule in respect of different offices)—

• (a) in paragraph (a), after the words “paragraph 1” there shall be inserted the words “ or 2 ”; and

• (b) in paragraph (b), for the words “that paragraph” there shall be substituted the words “ either of those paragraphs ”.

• (4) In subsection (7) (which, among other things, provides for different regulations to be made under paragraph 4 of that Schedule in relation to different offices) for the words “paragraph 4” there shall be substituted the words “ paragraph 8 ”.

• (5) The amendments made by sub-paragraphs (2) to (4) above have effect only in relation to Schedule 1 to the Parliamentary Commissioner Act 1967, as substituted by Part II above; and accordingly in any case where—

• (a) a person makes an election under paragraph 2(1)(a) of that Schedule for the old judicial scheme there mentioned, and

• (b) the former enactments mentioned in paragraph 6 of that Schedule continue to apply by virtue of that paragraph,

the amendments made by sub-paragraphs (3) and (4) above shall be disregarded in the continuing application of section 107 of the National Health Service Act 1977 in relation to those former enactments as they continue to have effect in relation to that person and that scheme.

The Health Service Commissioner for Scotland

4

• (1) Section 91 of the National Health Service (Scotland) Act 1978 (which makes provision with respect to the salary and pension of the Health Service Commissioner for Scotland) shall be amended in accordance with the following provisions of this paragraph.

• (2) In subsection (2) (which applies Schedule 1 to the Parliamentary Commissioner Act 1967 in relation to persons who have held office as the Health Service Commissioner) for the words “who have held office”, in both places where they occur, there shall be substituted the words “ who hold, or have held, office ”.

• (3) In subsection (6) (persons not to make simultaneously different elections in pursuance of paragraph 1 of that Schedule in respect of different offices)—

• (a) in paragraph (a), after the words “paragraph 1” there shall be inserted the words “ or 2 ”; and

• (b) in paragraph (b), for the words “that paragraph” there shall be substituted the words “ either of those paragraphs ”.

• (4) In subsection (7) (which, among other things, provides for different regulations to be made under paragraph 4 of that Schedule in relation to different offices) for the words “paragraph 4” there shall be substituted the words “ paragraph 8 ”.

• (5) The amendments made by sub-paragraphs (2) to (4) above have effect only in relation to Schedule 1 to the Parliamentary Commissioner Act 1967, as substituted by Part II above; and accordingly in any case where—

• (a) a person makes an election under paragraph 2(1)(a) of that Schedule for the old judicial scheme there mentioned, and

• (b) the former enactments mentioned in paragraph 6 of that Schedule continue to apply by virtue of that paragraph,

the amendments made by sub-paragraphs (3) and (4) above shall be disregarded in the continuing application of section 91 of the National Health Service (Scotland) Act 1978 in relation to those former enactments as they continue to have effect in relation to that person and that scheme.

Part IV — The Comptroller and Auditor General for Northern Ireland

5

• (1) The Audit (Northern Ireland) Order 1987 shall be amended in accordance with the following provisions of this paragraph.

• (2) In Article 2(2) (interpretation), in the definition of “the appointed day” after the word “means” there shall be inserted the words “ (except in Article 4A) ”.

• (3) In paragraph (4) of Article 4 (pension of the Comptroller and Auditor General), after the words “Northern Ireland” (where they occur for the second time) there shall be inserted the words “ unless he elects under Article 4A for it to be treated otherwise ”.

• (4) After that Article there shall be inserted the following Article—

(4A) (1) This Article applies to a person— (a) who first holds office on or after the appointed day as the Comptroller and Auditor General; and (b) who, immediately before he first holds that office, is a member of a judicial pension scheme. (2) A person to whom this Article applies shall be entitled to elect between— (a) the scheme of pensions and other benefits under the judicial pension scheme mentioned in paragraph (1)(b) (his “former scheme”); (b) (if different from his former scheme) the scheme of pensions and other benefits constituted by Part I of the 1993 Act (“the 1993 scheme”); and (c) the scheme of pensions and other benefits applicable under the Superannuation (Northern Ireland) Order 1972 to the civil service of Northern Ireland (“the civil service scheme”); and, if he fails to make an election under this paragraph, he shall be treated as if he had elected for the civil service scheme. (3) Where a person elects under this Article for his former scheme, that scheme shall, subject to regulations under this Article, apply as if his service as Comptroller and Auditor General were service which was subject, in his case, to that scheme. (4) A person who elects under paragraph (2)(b) for the 1993 scheme, shall be entitled, when he ceases to hold office as Comptroller and Auditor General, to a pension under Part I of the 1993 Act at the appropriate annual rate (within the meaning of that Act) if he has held that office for at least 5 years and either— (a) he has attained the age of 65; or (b) he is disabled by permanent infirmity for the performance of the duties of the office; and, subject to the following provisions of, and regulations under, this Article, the provisions of Part I of that Act (other than sections 1(1) to (4) and 2) and of sections 19, 20 and 23 of, and Schedule 2 to, that Act (which provide for benefits in respect of earnings in excess of pension-capped salary, appeals and transfer of accrued rights) shall apply in relation to him and his service in the office of Comptroller and Auditor General as they apply in relation to a person to whom Part I of that Act applies. (5) Subject to regulations under this Article, in the application of provisions of the 1993 Act by virtue of paragraph (4), a person who elects for the 1993 scheme shall be treated— (a) as if the office of the Comptroller and Auditor General were a qualifying judicial office (within the meaning of that Act) by virtue of inclusion among the offices specified in Part I of Schedule 1 to that Act; (b) as if his election under this Article were an election such as is mentioned in paragraph (d) of section 1(1) of that Act (so that, in particular, section 12 of that Act, which provides for the transfer of accrued rights into the scheme, applies); (c) as if his pension by virtue of this Article were a pension under section 2 of that Act (and, accordingly, a judicial pension, within the meaning of that Act); and (d) for the purpose of determining, in the event of his death, the rate of any surviving spouse’s or children’s pension payable under sections 5 to 8 of that Act in respect of his service as Comptroller and Auditor General, as if references in those sections to the annual rate of the deceased’s judicial pension were references— (i) where a pension had commenced to be paid to him by virtue of paragraph (4), to the appropriate annual rate of that pension; or (ii) where no such pension had commenced to be paid to him, to the rate that would have been the appropriate annual rate of the pension payable to him by virtue of paragraph (4)(b), had he not died, but been disabled by permanent infirmity for the performance of the duties of his office on and after the date of death; and, in the application of that Act to the Comptroller and Auditor General (whether by virtue of paragraph (2)(a) or (b)) the references to the appropriate Minister in sections 13 (election for personal pension), 19 (benefits in respect of earnings in excess of pension-capped salary) and 20 (appeals) of, and Schedule 2 (transfer of accrued rights) to, that Act shall be taken as references to the Treasury and the power conferred by paragraph 2 of that Schedule to make regulations shall be exercisable by the Treasury. (6) Where a person elects under this Article for the civil service scheme, Article 4(4) shall apply in relation to his service as Comptroller and Auditor General. (7) Any power to make an election under this Article shall be exercisable within such time and in such manner as may be prescribed in regulations under this Article. (8) The Treasury may make regulations for purposes supplementary to the other provisions of this Article. (9) Any such regulations may, without prejudice to section 38 of the Superannuation Act (Northern Ireland) 1967 or section 39A of the Superannuation Act 1965 (employment in more than one public office), make special provision with respect to the pensions and other benefits payable to or in respect of a person to whom— (a) his former scheme, (b) the 1993 scheme, or (c) the civil service scheme, applies, or has applied, in respect of any service other than service as Comptroller and Auditor General. (10) The provision that may be made by virtue of paragraph (9) includes provision— (a) for aggregating— (i) other service falling within his former scheme or the 1993 scheme with service as Comptroller and Auditor General, or (ii) service as Comptroller and Auditor General with such other service, for the purpose of determining qualification for, or entitlement to, or the amount of, benefit under the scheme in question; (b) for increasing the amount of the benefit payable under either of the schemes mentioned in sub-paragraph (a)(i), in the case of a person to whom that scheme applied in respect of an office held by him before appointment as Comptroller and Auditor General, up to the amount that would have been payable under that scheme if he had retired from that office on the ground of permanent infirmity immediately before his appointment. (11) Regulations made under this Article shall be subject to annulment in like manner as a statutory instrument and section 5 of the Statutory Instruments Act 1946 shall apply accordingly. (12) Any pension or other benefit granted by virtue of this Article (except a pension or other benefit under the civil service scheme) shall be charged on, and issued out of, the Consolidated Fund of the United Kingdom. (13) In this Article— - “the 1993 Act” means the Judicial Pensions and Retirement Act 1993; - “the appointed day” means the day on which Part IV of Schedule 4 to the 1993 Act comes into force; - “judicial pension scheme” means any public service pension scheme, as defined in— 1. section 66(1) of the Social Security Pensions Act 1975, or 2. Article 2(2) of the Social Security Pensions (Northern Ireland) Order 1975,

Part V — The Northern Ireland Parliamentary Commissioner for Administration and the Northern Ireland Commissioner for Complaints

6

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7

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SCHEDULE 5

SCHEDULE 6

The Judicial Committee of the Privy Council

1

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Lords of Appeal

2

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Lords of Appeal in Ordinary and senior judges in Scotland and Northern Ireland

3

In subsection (1) of section 2 of the Judicial Pensions Act 1959 (which provides that any Lord of Appeal in Ordinary, Lord Justice General, Lord Justice Clerk, Senator of the College of Justice in Scotland, Lord Chief Justice of Northern Ireland, Lord Justice of Appeal in Northern Ireland or Judge of the High Court of Justice in Northern Ireland is to vacate his office on the day on which he attains the age of 75) for the words “seventy-five” there shall be substituted the word “ seventy ”.

Judges of the Supreme Court

4

In subsection (2) of section 11 of the Supreme Court Act 1981 (which provides that any judge of the Supreme Court, other than the Lord Chancellor, is to vacate his office no later than the day on which he attains the age of 75) for the words “seventy-five” there shall be substituted the word “ seventy ”.

Acting and deputy judges

5

• (1) In section 9 of the Supreme Court Act 1981, after subsection (1) (persons who may act as judges) there shall be inserted—

(1A) A person shall not act as a judge by virtue of subsection (1) after the day on which he attains the age of 75.

• (2) After subsection (4) of that section (appointment of deputy High Court judges) there shall be inserted—

(4A) No appointment of a person as a deputy judge of the High Court shall be such as to extend beyond the day on which he attains the age of 70, but this subsection is subject to section 26(4) to (6) of the Judicial Pensions and Retirement Act 1993 (Lord Chancellor’s power to authorise continuance in office up to the age of 75).

• (3) In subsection (6)(b) of that section (which refers to subsection (7) of that section, relating to the completion of proceedings after retirement), for the words “subject to subsection (7)” there shall be substituted the words “ subject to section 27 of the Judicial Pensions and Retirement Act 1993 ”.

Temporary Judges of the Court of Session

6

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Acting judges of the High Court or Court of Appeal in Northern Ireland

7

In section 7 of the Judicature (Northern Ireland) Act 1978, in subsection (1) (which provides that certain judges and former judges may, at the request of the Lord Chancellor, sit as judges of the High Court or Court of Appeal in Northern Ireland)—

• (a) the words “at any time” shall be omitted; and

• (b) at the end, there shall be added the words “ at any time on or before the day on which he attains the age of seventy-five. ”

Circuit judges

8

• (1) Section 17 of the Courts Act 1971 (retirement of Circuit judges) shall be amended in accordance with the following provisions of this paragraph.

• (2) For subsection (1) (which requires a Circuit judge to vacate his office at the end of the completed year of service in which he attains the age of 72, subject to the possibility of extended appointment) there shall be substituted—

(1) Subject to subsection (4) below and to subsections (4) to (6) of section 26 of the Judicial Pensions and Retirement Act 1993 (power to authorise continuance in office up to the age of 75), a Circuit judge shall vacate his office on the day on which he attains the age of 70.

• (3) Subsection (2) (which contains power to continue a Circuit judge’s appointment up to the age of 75 and which is superseded by section 26(4) to (6) of this Act) shall cease to have effect.

• (4) Subsection (3) (day on which certain persons are to be regarded as completing a year of service) shall cease to have effect.

Recorders, deputy Circuit judges and assistant Recorders

9

• (1) In section 21 of the Courts Act 1971, in subsection (5) (Recorder not to hold office after the end of the completed year of service in which he attains the age of 72) for the words from “the end of” onwards there shall be substituted the words “ the day on which he attains the age of seventy, but this subsection is subject to section 26(4) to (6) of the Judicial Pensions and Retirement Act 1993 (Lord Chancellor’s power to authorise continuance in office up to the age of 75). ”

• (2) In section 24 of that Act (deputy Circuit judges and assistant Recorders), after subsection (1) there shall be inserted—

(1A) No appointment of a person under subsection (1) above shall be such as to extend— (a) in the case of appointment as a deputy Circuit judge, beyond the day on which he attains the age of seventy-five; or (b) in the case of appointment as an assistant Recorder, beyond the day on which he attains the age of seventy; but paragraph (b) above is subject to section 26(4) to (6) of the Judicial Pensions and Retirement Act 1993 (Lord Chancellor’s power to authorise continuance in office up to the age of 75).

Sheriffs

10

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Temporary sheriffs

11

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

County Court Judge in Northern Ireland

12

In section 105 of the County Courts Act (Northern Ireland) 1959, for subsection (4) (which requires every judge to vacate his office at the end of the completed year of service in which he attains the age of 72, but subject to a proviso for judges who would not have completed 15 years’ service) there shall be substituted—

(4) Every judge shall vacate his office on the day on which he attains the age of seventy years; but this subsection is subject to section 26(4) to (6) of the Judicial Pensions and Retirement Act 1993 (Lord Chancellor’s power to authorise continuance in office up to the age of 75).

Deputy judge of a county court in Northern Ireland

13

In section 107 of the County Courts Act (Northern Ireland) 1959, for subsection (4) (which provides that, except in the case of a former judge, a deputy judge shall not hold office after the end of the completed year of service in which he attains the age of 72) there shall be substituted—

(4) Neither the initial term for which a deputy judge is appointed nor any extension of that term under subsection (3) shall be such as to continue his appointment as a deputy judge after the day on which he attains the age of seventy; but this subsection is subject to section 26(4) to (6) of the Judicial Pensions and Retirement Act 1993 (Lord Chancellor’s power to authorise continuance in office up to the age of 75).

Officers of the Supreme Court

14

• (1) Section 92 of the Supreme Court Act 1981 (tenure of office of certain officers of the Supreme Court) shall be amended in accordance with the following provisions of this paragraph.

• (2) In subsection (1) (certain Masters, Registrars and other officers of the Supreme Court to vacate office at the end of the completed year of service in which they attain the age of 72)—

• (a) after the words “Subject to the following provisions of this section” there shall be inserted the words “ and to subsections (4) to (6) of section 26 of the Judicial Pensions and Retirement Act 1993 (Lord Chancellor’s power to authorise continuance in office up to the age of 75) ”; and

• (b) for the words from “at the end” onwards there shall be substituted the words “ on the day on which he attains the age of seventy years. ”

• (3) In subsection (2B) (offices to which subsection (2A) applies) the words “and the office of Queen’s Coroner and Attorney and Master of the Crown Office and Registrar of Criminal Appeals” shall be omitted.

• (4) Subsection (2C) (which makes provision for determining the day on which persons who successively hold offices falling within column 1 of Part I or II of Schedule 2 to that Act are to be regarded as completing a year of service, and which is of no further utility) shall cease to have effect.

• (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (6) Subsection (3) (which contains power to continue a person’s appointment to an office to which subsection (1) applies up to the age of 75 and which is superseded by section 26(4) to (6) of this Act) shall cease to have effect.

• (7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Deputy and temporary officers of the Supreme Court

15

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Deputy district judges of district registries of the High Court

16

In section 102 of the Supreme Court Act 1981, at the end of subsection (3) (which permits certain appointments as a deputy district judge of a district registry of the High Court to be made, notwithstanding that the person would be disqualified by age from holding the office in question) there shall be added the words “ ; but no appointment by virtue of this subsection shall be such as to extend beyond the day on which the person in question attains the age of seventy-five years. ”

District judges and deputy district judges of county courts

17

• (1) In section 8 of the County Courts Act 1984 (deputy district judges) after subsection (1) there shall be inserted—

(1A) Any appointment of a person as a deputy district judge— (a) if he has previously held office as a district judge, shall not be such as to extend beyond the day on which he attains the age of 75 years; and (b) in any other case, shall not be such as to extend beyond the day on which he attains the age of 70 years, but subject to section 26(4) to (6) of the Judicial Pensions and Retirement Act 1993 (power to authorise continuance in office up to the age of 75).

• (2) Section 11 of that Act (tenure of office of district judge etc) shall be amended in accordance with the following provisions of this paragraph.

• (3) For subsections (1) and (2) (which provide for a person to whom subsection (1) applies to vacate his office at the end of the completed year of service in which he attains the age of 72) there shall be substituted—

(1) This subsection applies to the office of district judge. (2) Subject to the following provisions of this section and to subsections (4) to (6) of section 26 of the Judicial Pensions and Retirement Act 1993 (Lord Chancellor’s power to authorise continuance in office up to the age of 75), a person who holds an office to which subsection (1) applies shall vacate his office on the day on which he attains the age of 70 years.

• (4) Subsection (3) (which confers power to continue district judges etc in office up to the age of 75 and which is superseded by section 26(4) to (6) of this Act) shall cease to have effect.

Statutory officers in Northern Ireland

18

In section 71 of the Judicature (Northern Ireland) Act 1978, for subsection (3) (which provides that a statutory officer, within the meaning of that Act, is to retire at the end of the completed year of service in which he attains the age of 72, but subject to the substitution of a lower age, under subsection (4)) there shall be substituted—

(3) Subject to subsection (4) below and to subsections (4) to (6) of section 26 of the Judicial Pensions and Retirement Act 1993 (Lord Chancellor’s power to authorise continuance in office beyond the age of 70, up to the age of 75), a statutory officer shall retire on the day on which he attains the age of 70 years.

Stipendiary magistrates in England and Wales

19

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Resident Magistrates in Northern Ireland

20

For section 1 of the Resident Magistrates’ Pensions Act (Northern Ireland) 1960 (Resident Magistrate to vacate office at the end of the completed year of service in which he attains the age of 70, but with power to continue in office up to the age of 72) there shall be substituted—

(1) Every resident magistrate (whether appointed before or after the passing of this Act) shall vacate his office on the day on which he attains the age of seventy; but this section is subject to section 26(4) to (6) of the Judicial Pensions and Retirement Act 1993 (Lord Chancellor’s power to authorise continuance in office up to the age of 75).

Social security: Commissioners, and the President and chairmen of appeal tribunals

21

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Social security: Commissioners, and the President and chairmen of appeal tribunals in Northern Ireland

22

• (1) Paragraph 1 of Schedule 2 to the Social Security Administration (Northern Ireland) Act 1992 (tenure of office as Commissioner, President or full-time chairman) shall be amended in accordance with the following provisions of this paragraph.

• (2) In sub-paragraph (2) (which requires such a person to vacate office at the end of the completed year of service in which he attains the age of 72) for the words from “at the end of” onwards there shall be substituted the words “ on the day on which they attain the age of 70, but subject to section 26(4) to (6) of the Judicial Pensions and Retirement Act 1993 (power to authorise continuance in office up to the age of 75). ”

• (3) Sub-paragraph (3) (which contains power to continue such a person’s appointment up to the age of 75 and which is superseded by section 26(4) to (6) of this Act) shall cease to have effect.

• (4) In sub-paragraph (6) (sub-paragraph (2) or (3) not to apply in relation to deputy Commissioners) the words “or (3)” shall be omitted.

Child support: Commissioners and chairmen of appeal tribunals

23

• (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (2) In Schedule 4 to that Act (Child Support Commissioners), in paragraph 1—

• (a) in sub-paragraph (1) (Child Support Commissioner to retire at the end of the completed year of service in which he reaches the age of 72) for the words from “at the end” to the end of that sub-paragraph there shall be substituted the words “ on the date on which he reaches the age of 70; but this sub-paragraph is subject to section 26(4) to (6) of the Judicial Pensions and Retirement Act 1993 (power to authorise continuance in office up to the age of 75) ”; and

• (b) sub-paragraph (2) (which contains power to continue a Commissioner’s appointment up to the age of 75 and which is superseded by section 26(4) to (6) of this Act) shall cease to have effect.

• (3) In paragraph 4 of that Schedule (deputy Child Support Commissioners) at the beginning of paragraph (b) of sub-paragraph (2) there shall be inserted the words “ Subject to sub-paragraph (2A) ”, and after that sub-paragraph there shall be inserted—

(2A) No appointment of a person to be a deputy Child Support Commissioner shall be such as to extend beyond the date on which he reaches the age of 70; but this sub-paragraph is subject to section 26(4) to (6) of the Judicial Pensions and Retirement Act 1993 (power to authorise continuance in office up to the age of 75).

• (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Chairmen of child support appeal tribunals in Northern Ireland

24

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Chairman of the Foreign Compensation Commission

25

In section 1 of the Foreign Compensation Act 1950 (constitution of the Foreign Compensation Commission), at the beginning of subsection (3) there shall be inserted the words “ Subject, in the case of the chairman, to subsection (3A) of this section, ” and after that subsection there shall be inserted—

(3A) The chairman of the Commission shall vacate his office on the day on which he attains the age of seventy years; but this subsection is subject to section 26(4) to (6) of the Judicial Pensions and Retirement Act 1993 (power to authorise continuance in office up to the age of seventy-five years).

Commons Commissioners

26

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

President and chairmen of employment tribunals

27

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

President, Vice-President and chairmen of industrial tribunals and of the Fair Employment Tribunal

28

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

President of the Industrial Court in Northern Ireland

29

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Members of the Employment Appeal Tribunal

30

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The Lands Tribunal and the Lands Tribunal for Scotland

31

In section 2 of the Lands Tribunal Act 1949, after subsection (5) (terms of appointment to membership of the Tribunal) there shall be inserted—

(5A) No person shall be appointed a member of the Tribunal for a term which extends beyond the day on which he attains the age of seventy, except in accordance with section 26(4) to (6) of the Judicial Pensions and Retirement Act 1993 (power to authorise continuance in office up to the age of 75).

The Lands Tribunal for Northern Ireland

32

In section 2 of the Lands Tribunal and Compensation Act (Northern Ireland) 1964, for paragraph (b) of subsection (2) (which requires a member to vacate his office at the end of the completed year of service in the course of which he attains the age of 72) there shall be substituted—

(b) shall vacate his office on the day on which he attains the age of seventy years, but subject to section 26(4) to (6) of the Judicial Pensions and Retirement Act 1993 (Lord Chancellor’s power to authorise continuance in office up to the age of 75); and

.

Judge Advocate of Her Majesty’s Fleet

33

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Judge Advocate General and related offices

34

In subsection (2) of section 32 of that Act (which makes similar provision for the Judge Advocate General and also provides for certain other judicial officers to vacate office at the end of the completed year of service in which they attain the age of 65, but with a proviso for continuance in office up to the age of 70)—

• (a) after the words “The Judge Advocate General shall” there shall be inserted the words “ , subject to section 26(4) to (6) of the Judicial Pensions and Retirement Act 1993 (power to authorise continuance in office up to the age of 75), ”;

• (b) for the words “at the end of the completed year of service in the course of which”, in both places where they occur, there shall be substituted the words “ on the day on which ”; and

• (c) the proviso (which in relation to the Judge Advocate General is superseded by section 26(4) to (6) of this Act) shall cease to have effect.

Value added tax tribunals

35

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Special, and deputy Special, Commissioners for Income Tax

36

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

President or other member of the Immigration Appeal Tribunal

37

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Immigration adjudicators

38

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Pensions Appeal Tribunals

39

In the Schedule to the Pensions Appeal Tribunals Act 1943, for paragraph 2 (appointment, remuneration and removal of members) there shall be substituted—

(2) (1) The members of the Tribunals shall be appointed by the Lord Chancellor. (2) There shall be paid to them such remuneration as the Treasury may determine. (3) The Lord Chancellor may, if he thinks fit, remove any member of such a Tribunal. (4) Subject to sub-paragraph (3) above and to subsections (4) to (6) of section 26 of the Judicial Pensions and Retirement Act 1993 (power to authorise continuance in office up to the age of 75), a member of such a Tribunal shall vacate his office on the day on which he attains the age of seventy years.

Mental Health Review Tribunals

40

In Schedule 2 to the Mental Health Act 1983 (which makes provision with respect to Mental Health Review Tribunals), at the beginning of paragraph 2 there shall be inserted the words “ Subject to paragraph 2A below, ” and after that paragraph there shall be inserted—

(2A) A member of a Mental Health Review Tribunal shall vacate office on the day on which he attains the age of 70 years; but this paragraph is subject to section 26(4) to (6) of the Judicial Pensions and Retirement Act 1993 (power to authorise continuance in office up to the age of 75 years).

The Financial Services Tribunal

41

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Tribunals and advisory bodies under the Misuse of Drugs Act 1971

42

• (1) Schedule 3 to the Misuse of Drugs Act 1971 (which includes provision in relation to tribunals and advisory bodies established for the purposes of sections 14 and 15 of that Act) shall be amended in accordance with this paragraph.

• (2) In paragraph 1 (membership of tribunals) after sub-paragraph (2) there shall be inserted—