The Police Pensions Regulations 2015
S.I. 1997/785. Regulation 2 was amended by S.I. 2002/681, 2005/706, 2006/744, 2006/778 and 2009/2930.
Paragraph 7 was amended by Finance Act 2011 (c.11 ) Schedule 16 paragraphs 23 and 29 and Schedule 18 paragraphs 1, 3 and 4 and S.I. 2006/572.
Paragraph 20 was amended by Finance Act 2011 (c. 11) Schedule 16 paragraphs 32 and 39 and Schedule 18 paragraphs 1, 3 and 6.
S.I. 2000/1054. Regulation 3 was amended by S.I. 2009/2930.
1989 c.6; see section 16(2) for the meaning of “Official Secrets Acts 1911 to 1989”.
S.I. 1996/1172. Regulation 162 was substituted by S.I. 2006/744 and amended by S.I. 2006/1337, 2009/2930 and 2010/499.
Section 14 was amended by the Pensions Act 1995 (c. 26) Schedule 5 paragraph 27 and Schedule 7 Part 3, the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) Schedule 1 paragraph 38 and the Proceeds of Crime Act 2002 (c. 29) Schedule 11 paragraphs 1 and 22.
Subsection (2B) was inserted by the Pensions Act 1995 (c. 26) section 136(3) and amended by the Social Security Contributions (Transfer of Functions, etc.) Act 1999 Schedule 1 paragraph 35.
See paragraph 1 of Schedule 1 for the meaning of “medical decision”.
See paragraph 1 of Schedule 1 for the meaning of “medical authority”.
See section 101 of PA 1996 for the meaning of “a police and crime commissioner”.
See section 101 of PA 1996 for the meaning of “the Common Council”.
See regulation 6 for the meaning of “specified NCA officer”.
Section 17 was amended by the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) Schedule 1 paragraph 39; the Child Support, Pensions and Social Security Act 2000 (c. 19) Schedule 5 paragraph 1 and Schedule 9 Part 3; the Pensions Act 2004 (c. 35) section 284(2); the Pensions Act 2007 (c. 22) section 14(2); the Marriage (Same Sex Couples) Act 2013 (c. 30) Schedule 4 paragraphs 18 and 20; and S.I. 2005/2050 and 2014/560.
1989 c. 6; see section 16(2) for the meaning of “Official Secrets Acts 1911 to 1989”.
Section 124(1) was amended by the Welfare Reform and Pensions Act 1999 (c. 30) Schedule 12 paragraphs 43 and 61, the Child Support, Pensions and Social Security Act 2000 (c. 19) Schedule 5 paragraph 8, the Pensions Act 2004 section7(2), Schedule 12 paragraphs 34, 43 and 69 and Schedule 13 Part 1 and S.I. 2005/2053, 2006/745 and 2014/560.
Section 91(5)(d) was amended by the Welfare Reform and Pensions Act 1999 (c. 30) Schedule 12 paragraphs 43 and 57. See S.I. 1997/785 which prescribes the transfer credits.
Section 216(1) was amended by the Finance Act 2005 (c.7) Schedule 10 paragraphs 1, 31 and 42; the Finance Act 2006 (c.25) Schedule 23 paragraphs 1 and 30; the Finance Act 2008 (c.9) Schedule 29 paragraphs 1, 4 and 5; and the Finance Act 2011(c.11) Schedule 16 paragraphs 43, 62, 73 and 104.
Section 228 was substituted by the Finance Act 2011, Schedule 17, paragraph 4 and was amended by the Finance Act 2013, section 49.
Section 227 was amended by the Finance Act 2009 (c. 10), Schedule 2, paragraphs 10 and 15 and the Finance Act 2011, Schedule 17, paragraph 3.
2004 c. 12; section 237B was inserted by the Finance Act 2011 (c. 11), Schedule 17, paragraph 15 and was amended by the Finance Act 2013 (c. 29), Schedule 46, paragraphs 119 and 129.
Added pension which increases the member’s retirement benefits is payable to the member as part of the member’s full retirement pension in accordance with the provisions of Part 7.
See Chapter 1 of Part 4 (active membership) for when a member of a police force is taken to be an active member of this scheme.
A copy is available at https://www.gov.uk/government/publications/police-pension-reform-design-framework.
See regulation 22 for periods of unpaid leave during which the employment relationship continues.
See the definition of “pensionable service” in section 37 of the Act.
See S.I. 1987/2215 for purchase of added 60ths. See regulations 56 to 60 of the 2006 Regulations for purchase of added years.
See Part 6 (retirement benefits) for the meaning of “qualifying service”.
AIDS
Alzheimer's disease;
Cancer;
Creutzfeld-Jacob disease;
Huntington's chorea;
Motor neurone disease;
Multiple sclerosis;
Nieman Pick disease;
Non-variant Creutzfeld-Jacob disease;
Parkinson's disease; and
Variant Creutzfeld-Jacob disease.
Active member of the 2009 NI police pension scheme on scheme closing date
Editorial notes
See also section 1(3) of, and Schedule 1 to, the Public Service Pensions Act 2013 (“the Act”).
See also section 8(2)(a) and (4) of the Act.
See also section 12(1) to (3) and (5) of the Act. Section 12 of the Act comes into force on 1st April 2015.
S.R. 1988 (N.I.) No. 364.
S.R. 2009 (N.I.) No. 79.
See section 37 of the Act for the meaning of “pensionable service”.
Section 8(2) was amended by the Pensions (Miscellaneous Provisions) Act 1990 (c.7) section 1(5) and the Welfare Reform and Pensions Act 1999 (c.30) section 39(1) and (4). Section 8(2) of PIA 1971 may be applied subject to such modifications, adaptations and exceptions as may be specified in regulations under section 5(3) of that Act.
Under section 9 of the Act the change in prices to be applied in a period is the percentage increase or decrease as a Treasury order under that section may specify in relation to the period.
See section 10(2) of the Act for the meaning of normal pension age under this scheme.
Under paragraph 7 of Schedule 1 to the Act, “members of a police force” in relation to England and Wales includes special constables and police cadets. See section 101 of PA 1996 for the meaning of “police force”.
See regulation 22 for periods of unpaid leave during which the employment relationship continues.
See regulation 22 for periods of unpaid leave during which the employment relationship continues.
See regulation 6 for the meaning of “specified NCA officer”.
See section 101 of PA 1996 for the meaning of “a police and crime commissioner”.
See section 101 of PA 1996 for the meaning of “the Mayor's Office for Policing and Crime”.
See section 101 of PA 1996 for the meaning of “the Common Council”.
See section 101 of the Police Act 1996 (c. 16) for the meaning of “police area”.
See section 4(6) of the Act which sets out when statutory pension schemes are “connected”.
See section 37 of the Act for the meaning of “defined contributions scheme”.
See section 5(8) of the Act for the meaning of “pension board”.
See section 5(6) of the Act for the meaning of “employer representatives” and “member representatives”.
See section 5(5) of the Act for the meaning of “conflict of interest”.
See section 7(6) of the Act for the meaning of “scheme advisory board”.
See section 7(5) of the Act for the meaning of “conflict of interest”.
See regulation 22 for periods of unpaid leave during which the employment relationship continues.
See section 18(2) of the Act for the meaning of “existing scheme”.
See regulation 22 for periods of unpaid leave during which the employment relationship continues.
S.I. 2010/772; regulation 12 was amended by S.I. 2012/215.
See Chapter 1 of this Part. For the purpose of these Regulations, a member of a police force on a period of unpaid leave from that police force remains in eligible service.
See regulation 28 for when an opt-in has effect.
2008 c. 30. Section 5 was amended by the Pensions Act 2011 (c. 19) sections 4(2), (3) and (4), 5(3) and (4) and 6(3).
See section 18(2) of the Act for the meaning of “existing scheme”.
See regulation 22 for periods of unpaid leave during which the employment relationship continues.
Regulation 177 provides for extinguishment of rights following the refund of all members' contributions and payments for added pension made by the member. Regulation 186 provides for extinguishment of rights following the making of a transfer value payment.
See regulation 22 for periods of unpaid leave during which the employment relationship continues.
Part 4A was inserted by the Welfare Reform and Pensions Act 1999 (c. 30) section 37.
See Chapter 1 of Part 4 (active membership) for when a member of a police force is taken to be an active member of this scheme.
See regulation 91(3) for entitlement to early payment of a full retirement pension on grounds of permanent medical unfitness.
See Chapter 1 of Part 4 (active membership) for when a member of a police force is taken to be an active member of this scheme.
This includes any service transferred into the 2006 scheme before the member's transition date.
This includes any service transferred into the 1987 scheme before the member's transition date.
Regulation 177 provides for extinguishment of rights following the refund of all members' contributions and payments for added pension made by the member. Regulation 186 provides for extinguishment of rights following the making of a transfer value payment.
See Chapter 4 of Part 4 for when a member is eligible under this scheme for payment of ill-health benefits.
See regulation 91(3) for when a full retirement pension comes into payment early on grounds of permanent medical unfitness.
For the annual rate of a transition member's ill-health pension, see Schedule 4, Part 6.
An ill-health pension is payable from the day after the date on which the police pension authority requires the member to retire under Part 6.
Regulation 45 provides for the calculation of an amount of accrued earned pension. This amount forms the basis for determining the amount of retirement earned pension under regulation 69. The annual rate of retirement earned pension in relation to active members is calculated under regulation 98.
See regulation 91(3) for when a full retirement pension comes into payment early on grounds of permanent medical unfitness.
See provisions on appeals.
See regulation 91(3) for when a full retirement pension comes into payment early on grounds of permanent medical unfitness.
See Chapter 1 of Part 4 (active membership) for when a member of a police force is taken to be an active member of this scheme.
See section 1 of the Civil Partnership Act 2004 (c. 33) for the meaning of “civil partnership”.
1989 c. 6; see section 16(2) for the meaning of “Official Secrets Acts 1911 to 1989”.
Paragraph 14 was amended by the Finance Act 2011 (c. 11) Schedule 16 paragraphs 32 and 34.
See Chapter 2 of Part 4 (determination of eligibility for payment of ill-health benefits).
Section 205 was amended by Finance Act 2013 (c. 29) Schedule 46 paragraphs 119 and 121 and S.I. 2010/536.
Chapter 5 of Part 4 of PSA 1993 was inserted by section 264 of the Pensions Act 2004 (c. 35).
Section 169(2) was amended by the Finance Act 2013 (c. 29) section 53(2) and (3).
Section 95(2) was amended by S.I. 2001/3649.
Section 96(2) was amended by PA 1995, paragraph 63 of Schedule 5; WRPA 1999, paragraph 3 of Schedule 2 and Part 1 of Schedule 13; the Pensions Act 2007 (c. 22), paragraphs 1 and 29 of Schedule 4 and Part 6 of Schedule 7; and S.I. 2011/1730.
This provision overrides regulation 6(3) of S.I. 1996/1847.
S.I. 1997/785. Regulation 2 was amended by S.I. 2002/681, 2005/706, 2006/744, 2006/778 and 2009/2930.
Paragraph 7 was amended by Finance Act 2011 (c.11 ) Schedule 16 paragraphs 23 and 29 and Schedule 18 paragraphs 1, 3 and 4 and S.I. 2006/572.
Paragraph 20 was amended by Finance Act 2011 (c. 11) Schedule 16 paragraphs 32 and 39 and Schedule 18 paragraphs 1, 3 and 6.
S.I. 2000/1054. Regulation 3 was amended by S.I. 2009/2930.
1989 c.6; see section 16(2) for the meaning of “Official Secrets Acts 1911 to 1989”.
S.I. 1996/1172. Regulation 162 was substituted by S.I. 2006/744 and amended by S.I. 2006/1337, 2009/2930 and 2010/499.
Section 14 was amended by the Pensions Act 1995 (c. 26) Schedule 5 paragraph 27 and Schedule 7 Part 3, the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) Schedule 1 paragraph 38 and the Proceeds of Crime Act 2002 (c. 29) Schedule 11 paragraphs 1 and 22.
Subsection (2B) was inserted by the Pensions Act 1995 (c. 26) section 136(3) and amended by the Social Security Contributions (Transfer of Functions, etc.) Act 1999 Schedule 1 paragraph 35.
See paragraph 1 of Schedule 1 for the meaning of “medical decision”.
See paragraph 1 of Schedule 1 for the meaning of “medical authority”.
See section 101 of PA 1996 for the meaning of “a police and crime commissioner”.
See section 101 of PA 1996 for the meaning of “the Common Council”.
See regulation 6 for the meaning of “specified NCA officer”.
Section 17 was amended by the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) Schedule 1 paragraph 39; the Child Support, Pensions and Social Security Act 2000 (c. 19) Schedule 5 paragraph 1 and Schedule 9 Part 3; the Pensions Act 2004 (c. 35) section 284(2); the Pensions Act 2007 (c. 22) section 14(2); the Marriage (Same Sex Couples) Act 2013 (c. 30) Schedule 4 paragraphs 18 and 20; and S.I. 2005/2050 and 2014/560.
1989 c. 6; see section 16(2) for the meaning of “Official Secrets Acts 1911 to 1989”.
Section 124(1) was amended by the Welfare Reform and Pensions Act 1999 (c. 30) Schedule 12 paragraphs 43 and 61, the Child Support, Pensions and Social Security Act 2000 (c. 19) Schedule 5 paragraph 8, the Pensions Act 2004 section 7(2), Schedule 12 paragraphs 34, 43 and 69 and Schedule 13 Part 1 and S.I. 2005/2053, 2006/745 and 2014/560.
Section 91(5)(d) was amended by the Welfare Reform and Pensions Act 1999 (c. 30) Schedule 12 paragraphs 43 and 57. See S.I. 1997/785 which prescribes the transfer credits.
Section 216(1) was amended by the Finance Act 2005 (c.7) Schedule 10 paragraphs 1, 31 and 42; the Finance Act 2006 (c.25) Schedule 23 paragraphs 1 and 30; the Finance Act 2008 (c.9) Schedule 29 paragraphs 1, 4 and 5; and the Finance Act 2011(c.11) Schedule 16 paragraphs 43, 62, 73 and 104.
Section 228 was substituted by the Finance Act 2011, Schedule 17, paragraph 4 and was amended by the Finance Act 2013, section 49.
Section 227 was amended by the Finance Act 2009 (c. 10), Schedule 2, paragraphs 10 and 15 and the Finance Act 2011, Schedule 17, paragraph 3.
2004 c. 12; section 237B was inserted by the Finance Act 2011 (c. 11), Schedule 17, paragraph 15 and was amended by the Finance Act 2013 (c. 29), Schedule 46, paragraphs 119 and 129.
Added pension which increases the member's retirement benefits is payable to the member as part of the member's full retirement pension in accordance with the provisions of Part 7.
See Chapter 1 of Part 4 (active membership) for when a member of a police force is taken to be an active member of this scheme.
A copy is available at https://www.gov.uk/government/publications/police-pension-reform-design-framework.
See regulation 22 for periods of unpaid leave during which the employment relationship continues.
See the definition of “pensionable service” in section 37 of the Act.
See Part 6 (retirement benefits) for the meaning of “qualifying service”.
Words in reg. 5 table substituted (8.1.2018) by The Independent Office for Police Conduct (Transitional and Consequential) Regulations 2017 (S.I. 2017/1250), regs. 1, 34(a) (with reg. 37)
Words in reg. 7 table substituted (8.1.2018) by The Independent Office for Police Conduct (Transitional and Consequential) Regulations 2017 (S.I. 2017/1250), regs. 1, 34(b) (with reg. 37)
Words in reg. 13 substituted (8.1.2018) by The Independent Office for Police Conduct (Transitional and Consequential) Regulations 2017 (S.I. 2017/1250), regs. 1, 34(c) (with reg. 37)
Words in reg. 210(2) table substituted (8.1.2018) by The Independent Office for Police Conduct (Transitional and Consequential) Regulations 2017 (S.I. 2017/1250), regs. 1, 34(d) (with reg. 37)
Words in reg. 122(2) inserted (21.5.2018) by The Police Pension Schemes and Additional Voluntary Contributions (Amendment) (England and Wales) Regulations 2018 (S.I. 2018/530), regs. 1(1), 14(a) (with reg. 17)
Words in reg. 122(3) inserted (21.5.2018) by The Police Pension Schemes and Additional Voluntary Contributions (Amendment) (England and Wales) Regulations 2018 (S.I. 2018/530), regs. 1(1), 14(b) (with reg. 17)
Reg. 222A inserted (with effect in accordance with reg. 1(2)(d) of the amending S.I.) by The Police and Firefighters Pensions (Amendment) Regulations 2018 (S.I. 2018/997), regs. 1(2)(d), 37(2)
Words in reg. 2 substituted (with effect in accordance with reg. 1(2)(d) of the amending S.I.) by The Police and Firefighters Pensions (Amendment) Regulations 2018 (S.I. 2018/997), regs. 1(2)(d), 31
Words in reg. 5 omitted (with effect in accordance with reg. 1(2)(d) of the amending S.I) by virtue of The Police and Firefighters Pensions (Amendment) Regulations 2018 (S.I. 2018/997), regs. 1(2)(d), 32
Words in reg. 62(2) substituted (with effect in accordance with reg. 1(2)(d) of the amending S.I) by The Police and Firefighters Pensions (Amendment) Regulations 2018 (S.I. 2018/997), regs. 1(2)(d), 33
Words in reg. 135(1)(a) substituted (with effect in accordance with reg. 1(2)(d) of the amending S.I.) by The Police and Firefighters Pensions (Amendment) Regulations 2018 (S.I. 2018/997), regs. 1(2)(d), 34(1)(a)(i)
Reg. 135(1)(a)(iv) omitted (with effect in accordance with reg. 1(2)(d) of the amending S.I.) by virtue of The Police and Firefighters Pensions (Amendment) Regulations 2018 (S.I. 2018/997), regs. 1(2)(d), 34(1)(a)(ii)
Reg. 135(1)(b) omitted (with effect in accordance with reg. 1(2)(d) of the amending S.I.) by virtue of The Police and Firefighters Pensions (Amendment) Regulations 2018 (S.I. 2018/997), regs. 1(2)(d), 34(1)(b)
Reg. 135(3)(4) omitted (with effect in accordance with reg. 1(2)(d) of the amending S.I.) by virtue of The Police and Firefighters Pensions (Amendment) Regulations 2018 (S.I. 2018/997), regs. 1(2)(d), 34(1)(c)
Words in reg. 156(2)(b)(i) substituted (with effect in accordance with reg. 1(2)(d) of the amending S.I.) by The Police and Firefighters Pensions (Amendment) Regulations 2018 (S.I. 2018/997), regs. 1(2)(d), 34(2)(a)
Words in reg. 156(4) inserted (with effect in accordance with reg. 1(2)(d) of the amending S.I.) by The Police and Firefighters Pensions (Amendment) Regulations 2018 (S.I. 2018/997), regs. 1(2)(d), 34(2)(b)
Words in reg. 156(5) inserted (with effect in accordance with reg. 1(2)(d) of the amending S.I.) by The Police and Firefighters Pensions (Amendment) Regulations 2018 (S.I. 2018/997), regs. 1(2)(d), 34(2)(b)
Reg. 156(5A)-(5C) inserted (with effect in accordance with reg. 1(2)(d) of the amending S.I.) by The Police and Firefighters Pensions (Amendment) Regulations 2018 (S.I. 2018/997), regs. 1(2)(d), 34(2)(c)
Reg. 166(1)(za) inserted (with effect in accordance with reg. 1(2)(d) of the amending S.I.) by The Police and Firefighters Pensions (Amendment) Regulations 2018 (S.I. 2018/997), regs. 1(2)(d), 35(1)
Words in reg. 172(7) substituted (with effect in accordance with reg. 1(2)(d) of the amending S.I.) by The Police and Firefighters Pensions (Amendment) Regulations 2018 (S.I. 2018/997), regs. 1(2)(d), 36
Reg. 222(1)(a) substituted (with effect in accordance with reg. 1(2)(d) of the amending S.I.) by The Police and Firefighters Pensions (Amendment) Regulations 2018 (S.I. 2018/997), regs. 1(2)(d), 37(1)(a)
Reg. 222(3)(aa) inserted (with effect in accordance with reg. 1(2)(d) of the amending S.I.) by The Police and Firefighters Pensions (Amendment) Regulations 2018 (S.I. 2018/997), regs. 1(2)(d), 37(1)(b)
Word in Sch. 4 para. 34(2) substituted (with effect in accordance with reg. 1(2)(d) of the amending S.I.) by The Police and Firefighters Pensions (Amendment) Regulations 2018 (S.I. 2018/997), regs. 1(2)(d), 35(2)(a)
Word in Sch. 4 para. 34(3) substituted (with effect in accordance with reg. 1(2)(d) of the amending S.I.) by The Police and Firefighters Pensions (Amendment) Regulations 2018 (S.I. 2018/997), regs. 1(2)(d), 35(2)(b)
Sch. 4 para. 39(7) substituted (8.10.2018) by The Police and Firefighters Pensions (Amendment) Regulations 2018 (S.I. 2018/997), regs. 1(2), 38
Words in reg. 7 omitted (30.9.2020) by virtue of The Transfer of Functions (Secretary of State for Foreign, Commonwealth and Development Affairs) Order 2020 (S.I. 2020/942), art. 1(2), Sch. para. 24(2)
Words in reg. 210(2) table omitted (30.9.2020) by virtue of The Transfer of Functions (Secretary of State for Foreign, Commonwealth and Development Affairs) Order 2020 (S.I. 2020/942), art. 1(2), Sch. para. 24(4)
See section 101 of PA 1996 for the meaning of “the Mayor’s Office for Policing and Crime”.
Words in reg. 2(1) omitted (31.12.2020) by virtue of The Law Enforcement and Security (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/742), regs. 1, 131(2); 2020 c. 1, Sch. 5 para. 1(1)
Words in Sch. 4 para. 1 inserted (1.4.2022) by The Police and Firefighters’ Pension Schemes (Amendment) Regulations 2022 (S.I. 2022/336), regs. 1(2), 3(2)(a)
Words in Sch. 4 para. 1 inserted (1.4.2022) by The Police and Firefighters’ Pension Schemes (Amendment) Regulations 2022 (S.I. 2022/336), regs. 1(2), 3(2)(b)
Sch. 4 para. 9(2) substituted (1.4.2022) by The Police and Firefighters’ Pension Schemes (Amendment) Regulations 2022 (S.I. 2022/336), regs. 1(2), 3(3)
Sch. 4 para. 12(2) substituted (1.4.2022) by The Police and Firefighters’ Pension Schemes (Amendment) Regulations 2022 (S.I. 2022/336), regs. 1(2), 3(4)
Words in Sch. 4 para. 35(2) substituted (1.4.2022) by The Police and Firefighters’ Pension Schemes (Amendment) Regulations 2022 (S.I. 2022/336), regs. 1(2), 3(5)
Reg. 33(2) substituted (with effect from 1.4.2015) by The Police Pensions (Contributions and Pensionable Earnings) (Amendment) (England and Wales) Regulations 2023 (S.I. 2023/213), regs. 1(1), 2(2)(5)
Words in reg. 33(3) omitted (with effect from 1.4.2015) by virtue of The Police Pensions (Contributions and Pensionable Earnings) (Amendment) (England and Wales) Regulations 2023 (S.I. 2023/213), regs. 1(1), 2(3)(5)
Words in reg. 33(4) omitted (with effect from 1.4.2015) by virtue of The Police Pensions (Contributions and Pensionable Earnings) (Amendment) (England and Wales) Regulations 2023 (S.I. 2023/213), regs. 1(1), 2(4)(5)
Words in reg. 170 table heading substituted (1.4.2023) by The Police Pensions (Contributions and Pensionable Earnings) (Amendment) (England and Wales) Regulations 2023 (S.I. 2023/213), regs. 1(1), 3(2)(a)
Words in reg. 170 table heading omitted (1.4.2023) by virtue of The Police Pensions (Contributions and Pensionable Earnings) (Amendment) (England and Wales) Regulations 2023 (S.I. 2023/213), regs. 1(1), 3(2)(b)
Reg. 75(2)-(4) applied (1.10.2023) by The Police Pensions (Remediable Service) Regulations 2023 (S.I. 2023/831), regs. 1(b), 51(5)
Sch. 3 para. 5(6) excluded (1.10.2023) by The Police Pensions (Remediable Service) Regulations 2023 (S.I. 2023/831), regs. 1(b), 30
Reg. 189(2)(c) applied (with modifications) (1.10.2023) by The Police Pensions (Remediable Service) Regulations 2023 (S.I. 2023/831), regs. 1(b), 43
Reg. 81(3) applied (1.10.2023) by The Police Pensions (Remediable Service) Regulations 2023 (S.I. 2023/831), regs. 1(b), 51(4)
Reg. 76(3)(c)(d) applied (1.10.2023) by The Police Pensions (Remediable Service) Regulations 2023 (S.I. 2023/831), regs. 1(b), 51(5)
Sch. 1 applied (1.10.2023) by The Police Pensions (Remediable Service) Regulations 2023 (S.I. 2023/831), regs. 1(b), 51(4)
Sch. 1 applied (1.10.2023) by The Police Pensions (Remediable Service) Regulations 2023 (S.I. 2023/831), regs. 1(b), 51(7)
Words in reg. 211(5) inserted (20.12.2023) by The National Security Act 2023 (Consequential Amendments of Subordinate Legislation) Regulations 2023 (S.I. 2023/1267), reg. 1(2), Sch. para. 50(2)
Reg. 174(4) inserted (1.10.2024 with effect from 1.4.2024) by The Police Pensions (Employer Contributions) (Amendment) Regulations 2024 (S.I. 2024/920), regs. 1(2), 3(2)(b)
Words in reg. 174(1) substituted (1.10.2024 with effect from 1.4.2024) by The Police Pensions (Employer Contributions) (Amendment) Regulations 2024 (S.I. 2024/920), regs. 1(2), 3(2)(a)
Regulations: transfer of functions (30.9.2020) by The Transfer of Functions (Secretary of State for Foreign, Commonwealth and Development Affairs) Order 2020 (S.I. 2020/942), arts. 1(2), 4(3)
Voluntary scheme pays arrangement
222A
- (1) A member may serve notice on the scheme manager requesting the scheme manager to discharge an annual allowance charge where the conditions in paragraph (2) are satisfied.
- (2) The conditions mentioned in paragraph (1) are that—
- (a) the scheme manager is not jointly liable under section 237B of the FA 2004 (liability of scheme administrator) in relation to the charge;
- (b) the pension scheme input amount for a tax year for the member in relation to all police pension schemes of which the individual is a member, exceeds the annual allowance applicable to that member for that tax year; and
- (c) the amount of the member’s liability to an annual allowance charge for a tax year exceeds £1,000.
- (3) The scheme manager may fix a date in relation to any tax year by which a notice under paragraph (1) must be given.
- (4) Where the scheme manager satisfies a liability under paragraph (1), consequential adjustment must be made to the member’s entitlement to benefits under this scheme on a basis that is just and reasonable having regard to normal actuarial practice.
- (5) In this regulation—
- “annual allowance” has the meaning given in section 228 (annual allowance) of FA 2004;
- “annual allowance charge” has the meaning given in section 227 (annual allowance charge) of FA 2004;
- “pension scheme input amount” has the same meaning as in section 237B(2) (liability of scheme administrator) of FA 2004;
- “police pension schemes” means this scheme, the 1987 scheme or the 2006 scheme;
- “tax year” means a period of one year which is a period of assessment for income tax purposes.
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