Legalize / United Kingdom / Statutory-Instrument

The Judicial Pensions (Fee-Paid Judges) Regulations 2017

Type Statutory-Instrument

Publication 2017-03-30

Last updated 2024-12-17

State In force

Department King's Printer of Acts of Parliament

Source legislation.gov.uk

PDF Download

articles Not indexed

Reform history JSON API

(1) Paragraph (2) applies where the interim payments amount in relation to a person is greater than the pre-commencement benefits amount in relation to that person.

(2) Where the person is entitled to the payment of a pension under Part 3 or 6, the amounts mentioned in paragraph (1) may be deducted from payments of the pension in such instalments as the administrators may decide.

PART 8 — CONTRIBUTIONS IN RESPECT OF PRE-COMMENCEMENT SERVICE

Interpretation

52

In this Part—

“fee period” means a period specified in column 1 of Table 1 of the Contributions Tables;

“the initial pre-commencement dependants’ contributions amount” means the amount payable in accordance with this Part for the period before 7th April 2000;

“the pre-commencement contributions amount” has the meaning given by regulation 53(1);

“P” means a member who is not an opted-out member;

“the Contributions Tables” means Tables 1 to 10 in Schedule 3.

Liability to pay pre-commencement contributions amount

53

(1) P must pay to the appropriate Minister an amount (“the pre-commencement contributions amount”), being the sum of—

(a) the pre-commencement personal contributions amount (see regulation 54), and

(b) the pre-commencement dependants' contributions amount (see regulation 55).

(2) Paragraph (1) is subject to paragraphs (3) and (4).

(3) P is not required to pay the pre-commencement contributions amount if P—

(a) retired before the commencement day, and

(b) had on retirement less than two years qualifying judicial service.

(4) P is not required to pay so much of the pre-commencement contributions amount as is represented by the amount mentioned in paragraph (1)(b) if P—

(a) retired before the commencement day,

(b) was not married or in a civil partnership at any time during the period—

(i) beginning with the day on which P first held an eligible fee-paid judicial office, and

(ii) ending with the day on which P retired; and

Calculation of pre-commencement personal contributions amount

54

The pre-commencement personal contributions amount in relation to P is determined as follows—

Step 1For each fee period, find the total of the fees paid to P in respect of qualifying fee-paid days falling within the period.

Step 2Multiply the total found under Step 1 for each fee period by the percentage specified in relation to that fee period in column 2 of Table 1 of the Contributions Tables or in column 2 of a table referred to in that column, as the case may be.

Step 3Add together the amounts found under Step 2.

Calculation of pre-commencement dependants' contributions amount

55

(1) The pre-commencement dependants’ contribution amount for each eligible fee-paid judicial office held by P is determined under paragraph (2) , (2A) or (3) as applicable.

(2) For an office specified in Table 1 or 2 of Schedule 1 where the office was first held before 31st March 1995—

Step 1For each fee period from 7th April 2000 to 31st March 2017, determine the total of fees paid to P in respect of qualifying fee-paid days.

Step 2Multiply the totals determined under Step 1 by the percentage specified in relation to the applicable fee period in column 3 of Table 1 of the Contributions Tables or column 3 of a table referred to in that table.

(2A) For an office specified in Table 1 or Table 2 of Schedule 1 where the office was first held on or after 31st March 1995, paragraph (2) applies with the exception that references to column 3 should be read as column 4.

(3) For offices specified in Table 3 or 4 of Schedule 1—

Step 1For each fee period from 7th April 2000 to 31st March 2017 determine the total of fees paid to P in respect of qualifying fee-paid days.

Step 2Multiply the totals determined under Step 1 by the percentage specified in relation to the applicable fee period in column 4 of Table 1 of the Contributions Tables or column 4 of a table referred to in that table.

Step 3Determine the total of fees paid to P in respect of any service credit days.

Step 4Multiply the total determined under Step 3 by the appropriate percentage specified in Table 8.

Step 5Add together the amounts determined under Steps 2 and 4.

Qualifying fee-paid days disregarded if they do not add to reckonable service

56

(1) A qualifying fee-paid day worked in an eligible fee-paid judicial office is disregarded for the purposes of regulations 54, 54A, 55 and 55A if P's reckonable service in relation to that office would have been equal to or greater than the maximum amount in relation to that office, had P retired on the day before that day.

(2) The reference in paragraph (1) to the maximum amount in relation to an office is to that amount as determined in accordance with regulation 5 (reckonable service).

The Contributions Table

57

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

Payment of pre-commencement contributions amount

58

(1) The pre-commencement contributions amount, or any part of it, may be paid—

(a) by way of a lump sum at any time during the period of 6 months beginning with the commencement day;

(b) by way of such deductions from fees paid to P in respect of fee-paid days as may be specified in an agreement between P and the appropriate Minister,

and for the purposes of paragraph (b), a “fee-paid” day means a day in respect of which P receives a fee in P's capacity as a holder of an eligible fee-paid judicial office.

(2) The deductions specified under paragraph (1)(b)—

(a) must be of fixed monetary amounts, and

(b) must be the same for each fee.

(3) A new agreement under paragraph (1)(b) may be entered into at any time after the end of the period of 12 months beginning with the day on which the previous agreement was entered into.

(4) Except to the extent that the pre-commencement contributions amount has already been paid under paragraph (1), it is to be paid by way of a deduction from—

(a) the lump sum payable to P under Part 3, or

(b) where P dies before retiring, the lump sum payable in respect of P under Part 6.

PART 9 — CONTRIBUTIONS IN RESPECT OF SERVICE ON OR AFTER COMMENCEMENT DAY

Interpretation

59

In this Part—

“fee year” means the period beginning with 1st April in any year and ending with the 31st March in the following year; and

“P” means an active member.

Liability to pay contributions on fees in respect of qualifying fee-paid days

60

P must pay a contribution to the appropriate Minister on any fee paid to P in respect of a qualifying fee-paid day where the day is, or is after, the commencement day.

Qualifying fee-paid days disregarded if they do not add to reckonable service

61

(1) Regulation 60 does not require P to pay a contribution in respect of a qualifying fee-paid day worked in an eligible fee-paid judicial office if P's reckonable service in relation to that office would have been equal to or greater than the maximum amount in relation to that office, had P retired on the day before that day.

(2) The reference in paragraph (1) to the maximum amount in relation to an office is to that amount as determined in accordance with regulation 5 (reckonable service).

Amount of contribution

62

(1) The amount of the contribution payable on a fee under regulation 60 is the sum of—

(a) the personal benefits contribution, and

(b) the dependants' benefits contribution.

(2) The amount of the personal benefits contribution is the amount of the fee ... multiplied by the percentage specified in column 2 of Tables 1 to 7 in Schedule 3 for the relevant fee year, in the row relating to P's annualised fees for that year.

(3) The amount of the dependants' benefits contribution is the amount of the fee ... multiplied by the percentage specified in the relevant column in Tables 1 to 7 in Schedule 3 and for this purpose the relevant column is determined under paragraph (3ZA) or (3ZB).

(3ZA) If the fee was for an office specified in Table 1 or Table 2 of Schedule 1 and that office was first held before 31st March 1995, the relevant column is column 3 ; if the fee was for an office specified in Table 1 or Table 2 of Schedule 1 and that office was first held on or after 31st March 1995, the relevant column is column 4.

(3ZB) If the fee was for an office specified in Table 3 or 4 of Schedule 1, the relevant column is column 4.

(3A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

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

(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7) In this regulation—

(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) “the relevant fee year” means the fee year in which the qualifying fee-paid day in respect of which the fee is paid falls.

Contribution rates for fee years

63

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

Payment of contribution

64

(1) A contribution payable under this Part is to be paid by way of deduction from the fee to which it relates.

(2) A contribution payable under section 52(4) of PSPJOA 2022 is to be paid in accordance with regulation 66 of the 2023 Regulations.

PART 10 — REPAYMENT OF DEPENDANTS' BENEFITS CONTRIBUTIONS

Full repayment of dependants' benefits contributions on retirement

65

(1) This regulation applies where—

(a) a member (“P”) retires on or after the commencement day, and

(b) conditions A and B are met.

(2) On the day after that on which P retires, P becomes entitled to a payment from the appropriate Minister.

(3) The amount of the payment under paragraph (2) is the sum of—

(a) the amount previously paid by P under Part 8 to the extent that it consists of the pre-commencement dependants' contributions amount; and

(b) the total of the contributions previously paid by P under Part 9 to the extent that they represent dependants' benefits contributions.

(4) Condition A is that, on the day on which P retires—

(a) P is not married and is not in a civil partnership; and

(b) P does not have a qualifying child.

(5) Condition B is that, at all times since P first held an eligible fee-paid judicial office ...—

(a) P was not married and was not in a civil partnership, and

(b) P did not have a qualifying child.

(6) In this Part—

“the pre-commencement dependants' contributions amount” means the amount determined under regulation 55;

“dependants' benefits contribution” means the amount determined under regulation 62(3).

Partial repayment of dependants' benefits contributions on retirement

66

(1) This regulation applies where—

(a) a member (“P”) retires (whether before, on or after the commencement day), and

(b) conditions A and B are met.

(2) On the relevant day, P becomes entitled to a payment from the appropriate Minister.

(3) In paragraph (2) “the relevant day” means—

(a) the day after that on which P retires, or

(b) if later, the commencement day.

(4) The amount of the payment under paragraph (2) is the sum of—

(a) the amount previously paid by P under Part 8 which consists of so much of the pre-commencement dependants' contributions amount as is attributable to qualifying fee-paid days falling after the specified date; and

(b) the total of the contributions previously paid by P under Part 9 which represent dependants' benefits contributions paid on fees in respect of qualifying fee-paid days falling after the specified date.

(5) Condition A is that, on the day on which P retires—

(a) P is not married and is not in a civil partnership; and

(b) P does not have a qualifying child.

(6) Condition B is that, on any day during the period beginning with the day on which P first held an eligible fee-paid judicial office ... and ending with the day on which P retires—

(a) P was married or was in a civil partnership, or

(b) P had a qualifying child.

(7) In this regulation “the specified date” means the last day in respect of which condition B is met.

Full repayment of dependants' benefits contributions on partial retirement

67

(1) This regulation applies where—

(a) a member (“P”) takes partial retirement in relation to an eligible fee-paid judicial office (“the relevant office”), and

(b) conditions A and B are met.

(2) On the day after that on which P takes partial retirement, P becomes entitled to a payment from the appropriate Minister.

(3) The amount of the payment under paragraph (2) is the sum of—

(a) the amount previously paid by P under Part 8 which consists of so much of the pre-commencement dependants' contributions amount as is attributable to qualifying fee-paid days worked in the relevant office; and

(b) the total of the contributions previously paid by P under Part 9 which represent dependants' benefits contributions paid on fees in respect of qualifying fee-paid days worked in the relevant office.

(4) Condition A is that, on the day on which P takes partial retirement—

(a) P is not married and is not in a civil partnership; and

(b) P does not have a qualifying child.

(5) Condition B is that, at all times since P first held the relevant office ...—

(a) P was not married and was not in a civil partnership, and

(b) P did not have a qualifying child.

Partial repayment of dependants' benefits contributions on partial retirement

68

(1) This regulation applies where—

(a) a member (“P”) takes partial retirement in relation to an eligible fee-paid judicial office (“the relevant office”), and

(b) conditions A and B are met.

(2) On the day after that on which P takes partial retirement, P becomes entitled to a payment from the appropriate Minister.

(3) The amount of the payment under paragraph (2) is the sum of—

(a) the amount previously paid by P under Part 8 which consists of so much of the pre-commencement dependants' contributions amount as is attributable to qualifying fee-paid days that—

(i) were worked in the relevant office; and

(ii) fell after the specified date; and

(b) the total of the contributions previously paid by P under Part 9 to the extent that they consist of dependants' benefits contributions and were paid on fees in respect of qualifying fee-paid days that—

(i) were worked in the relevant office; and

(ii) fell after the specified date.

(4) Condition A is that, in the day on which P takes partial retirement in relation to the relevant office—

(a) P is not married and is not in a civil partnership; and

(b) P does not have a qualifying child.

(5) Condition B is that, on any day during the period beginning with the day on which P first held the relevant office and ending with the day on which P takes partial retirement—

(a) P was married or was in a civil partnership, or

(b) P had a qualifying child.

(6) In this regulation “the specified date” means the last day in respect of which condition B is met.

Repayments under this Part to be paid with compound interest

69

Where the appropriate Minister makes a payment to a member under this Part, it must be paid together with compound interest at the rate announced annually in relation to the Principal Civil Service Pension Scheme.

PART 11 — TRANSFERS

CHAPTER 1 — GENERAL

Interpretation

70

(1) In this Part—

“authorised insurer” means—a person who has permission under Part 4A of the Financial Services and Markets Act 2000 to effect or carry out contracts of long-term insurance (within the meaning of article 3(1) of the Financial Services and Markets Act 2000 (Regulated Activities) Order 2001 ), ......

“last day of reckonable service” has the meaning given in regulation 72;

“market level adjustment” has the meaning given in regulation 78;

“normal pension age” means the earliest age at which, if a person's qualifying judicial service had continued until retirement at that age, a member might have been entitled to receive a pension under the principal scheme, otherwise than by reason of meeting the ill-health certification condition;

“occupational pension scheme” has the meaning given by section 1 of the Pension Schemes Act 1993 or, in relation to Northern Ireland, section 1 of the Pension Schemes (Northern Ireland) Act 1993 ;

“the option” has the meaning given by regulation 74(1);

“P” means a member;

“personal pension scheme” has the meaning given by section 1 of the Pension Schemes Act 1993 or, in relation to Northern Ireland, section 1 of Pension Schemes (Northern Ireland) Act 1993;

“relevant date”—when used in Chapter 2, has the meaning given by regulation 73;when used in Chapter 3, has the meaning given by regulation 83;

“relevant schemes” means the principal scheme, the FPJAYS and the JASAPS.

(2) In this Part, references to numbered Tables are to the Tables in Schedule 2 to the Judicial Pensions (Transfer of Accrued Benefits) Regulations 1995 .

(3) The definition of “authorised insurer” in paragraph (1) must be read with—

(a) section 22 of the Financial Services and Markets Act 2000;

(b) any relevant order under that section;

Disapplication of other provisions about transfers

71

Chapter 1 of Part 4ZA of the Pension Schemes Act 1993 (transfer rights: general) and Chapter 1 of Part 4ZA of the Pension Schemes (Northern Ireland) Act 1993 (transfer rights: general) do not apply in relation to the relevant schemes.

CHAPTER 2 — TRANSFERS OUT

Transfers out

72

(1) Where the conditions set out in paragraph (2) are met, regulations 73 to 82 apply to P—

(a) to or in respect of whom benefits are payable under one or more of the relevant schemes; and

(b) the last day which counts towards P's reckonable service (“last day of reckonable service”) or the last day on which P held an eligible fee-paid judicial office is on or after the commencement day.

(2) The conditions are that—

(a) P has not retired;

(b) on P's last day of reckonable service—

(i) P has accrued rights to benefits under the principal scheme; or

(ii) P would have such rights if P's qualifying judicial service had also ended on that date, and

(i) P's age on 6th February 2013 was more than one year under normal pension age, and P exercises the option within twelve months of the amendment day (in which case the restriction in regulation 79 does not apply to P); or

(ii) P's age on the date P exercises the option is at least one year under normal pension age.

Qualifying member's right to a transfer payment

73

(1) On P's last day of reckonable service, P acquires a right to the cash equivalent at the relevant date of any benefits which have accrued to, or in respect of P, under the relevant schemes.

(2) In this Chapter “the relevant date” means the date of any application which P has made under regulation 80 and which has not been cancelled.

Method of taking cash benefit

74

(1) P may only exercise the right in regulation 73(1) by exercising the option conferred by this paragraph (“the option”).

(2) The option is that of requiring the Treasury to use the cash equivalent in whichever of the following ways P 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 the transfer; and

(ii) which satisfies the requirements in regulation 75;

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

(i) whose trustees or managers are able and willing to accept the transfer; and

(ii) which satisfies the requirements in regulation 75;

(c) for purchasing one or more annuities satisfying the requirements in regulation 75 from one or more authorised insurers—

(i) chosen by P, and

(ii) willing to accept payment on P's account from the Treasury;

(d) for subscribing to other pension arrangements which satisfy the requirements in regulation 75.

(3) P may exercise the option in different ways in relation to different portions of P's cash equivalent.

(4) If P exercises the option P must do so in relation to the whole of P's cash equivalent.

(5) In this regulation, “transfer credits” has the meaning given by section 181(1) of the Pension Schemes Act 1993, or in relation to Northern Ireland, section 176(1) of the Pension Schemes (Northern Ireland) Act 1993 .

Requirements to be satisfied by schemes

75

The requirements to be satisfied by an occupational pension scheme, personal pension scheme, annuity or other pension arrangement referred to in regulation 74(2) are that the scheme, annuity or arrangement is—

(a) a registered pension scheme, or

(b) a pension arrangement that is a qualifying recognised overseas pensions scheme for the purposes of Part 4 (pension schemes etc) of the Finance Act 2004.

Calculation of cash equivalents

76

(1) The cash equivalent of accrued benefits is to be calculated in accordance with the formula—

$M L A × ( p × P F + I × L + w × S F − ( 2 × g 78 + g 88 ) × G M P )$

$M L A × ( p × P F + I × L + ( g 78 + 2 × g 88 ) × S F − ( 2 × g 78 + g 88 ) × G M P )$

$M L A × ( p × P F + I × L + g 88 × S F − ( 2 × g 78 + g 88 ) × G M P )$

(2) For the purpose of the calculations in paragraph (1)—

(a) MLA is the market level adjustment;

(b) p is the accrued annual pension to which P would be entitled under these Regulations, together with pensions increases under the Pensions (Increase) Acts 1971 and 1974 and the Pensions (Increase) Act (Northern Ireland) 1971 between the date of leaving the relevant schemes and the relevant date;

(d) I is the accrued lump sum under the relevant schemes of P (less any deductions in respect of unpaid contributions payable under Part 9 of these Regulations, or any other sum payable under these Regulations), together with pensions increases under the Pensions (Increase) Acts 1971 and 1974 and the Pensions (Increase) Act (Northern Ireland) 1971 between the date of leaving the relevant schemes and the relevant date;

(e) L is the lump sum factor set out in Table 3 applicable to P's age last birthday as at the relevant date;

(f) w is the accrued annual surviving adult's pension which would apply under the relevant schemes if P were dead, together with pensions increases under the Pensions (Increase) Acts 1971 and 1974 and the Pensions (Increase) Act (Northern Ireland) 1971 between the date of leaving the relevant schemes and the relevant date;

(g) SF is the spouse's or civil partner's factor applicable to P's age last birthday as at the relevant date set out under the heading—

(i) WM in Table 3 where P is married or a civil partner at the date of leaving the relevant schemes;

(ii) GSM in Table 3 where P is male and neither married nor a civil partner at the date of leaving the relevant schemes;

(iii) GSF in Table 3 where P is female and neither married nor a civil partner at the date of leaving the relevant schemes;

(h) g78 is the guaranteed minimum pension per annum accrued prior to 6th April 1988, together with any increases under section 148 of the Social Security Administration Act 1992 or, in relation to Northern Ireland, section 130 of the Social Security Administration (Northern Ireland) Act 1992 in the period between leaving the relevant scheme and the relevant date;

(i) g88 is the guaranteed minimum pension per annum accrued on or after 6th April 1988, together with any increases under section 148 of the Social Security Administration Act 1992 or, in relation to Northern Ireland, section 130 of the Social Security Administration (Northern Ireland) Act 1992 in the period between leaving the relevant scheme and the relevant date;

(j) GMP is the guaranteed minimum pension factor applicable to P's age last birthday as at the relevant date set out in the column under the heading—

(i) GM in Table 5 where P is male; and

(ii) GF in Table 5 where P is female.

Delayed payments

77

When the transfer payment is, without good reason, not made within 6 months of the relevant date, the transfer payment is the greater of—

(a) the value of the cash equivalent as at the relevant date increased with interest on a daily basis over the period from the relevant date to the date of payment at the rate set out in regulation 10(2) of the Occupational Pension Schemes (Transfer Values) Regulations 1996 or, in relation to Northern Ireland, regulation 10(2) of the Occupational Pension Schemes (Transfer Values) Regulations (Northern Ireland) 1996 , as amended from time to time; and

(b) the value of the cash equivalent recalculated as if the date of payment had been the relevant date.

Calculation of market level adjustment

78

(1) For the purposes of regulations 76 and 88 the market level adjustment is the figure calculated in accordance with the formula—

$$A × B + ( 1 − A ) × C$rounded up to four decimal places, where—A is the decimal part of the yield on index-linked stocks;B is the adjustment factor set out in Table 1 in the row relating to P's age last birthday as at the relevant date and in the column headed by the full percentage figure immediately above the percentage figure for the yield on index-linked stocks; andC is the adjustment factor set out in Table 1 which is in the row relating to P's age last birthday as at the relevant date and which appears in the column headed by the full percentage figure which is equal to or immediately below the percentage figure for the yield on index linked stocks.$

(2) In this regulation “the yield on index-linked stocks” means the real yield to redemption on the Financial Times-Actuaries Index of index-linked Government securities with 5 or more years to redemption assuming 5% inflation, in respect of the first working day of the month in which the relevant date falls as published in the Financial Times.

Time within which option must be exercised

79

(1) P may only exercise the option on or before the last option date.

(2) The last option date is the later of—

(a) the date which falls one year before the date on which P reaches normal pension age;

(b) the last day of the period of 6 months beginning with the day after P's last day of reckonable service.

(3) P loses the right to any cash equivalent under this Chapter if—

(a) P's pension under these Regulations becomes payable before P reaches normal pension age; or

(b) P fails to exercise the option on or before the last option date.

Option to be exercised in writing

80

(1) P may only exercise the option by making an application in writing to the administrators for submission to the Treasury.

(2) If the Treasury receive an application under this regulation, the Treasury must do what is needed to comply with the choice made by P in exercising the option—

(a) within 12 months of the date on which it receives P's application, or

(b) no later than the date on which P attains normal pension age,

whichever is earlier.

Options: discharge of responsibility

81

In any case where—

(a) P has exercised the option, and

(b) the Treasury have done what is needed to comply with the choice made by P in exercising the option,

the Treasury are discharged from any obligation to provide benefits to which the cash equivalent related.

Cancellation of exercise of option

82

(1) P may cancel the exercise of the option by giving the Treasury notice in writing that P no longer wishes it to be exercised.

(2) A notice given under paragraph (1) does not have effect if it is given to the Treasury at a time when, in order to comply with the choice made by P in exercising the option, the Treasury have entered into an agreement with a third party to use the whole or part of P's cash equivalent in a way specified in regulation 74(2).

(3) The cancellation of the exercise of an option by P under paragraph (1) does not affect P's right to make another application under regulation 80.

CHAPTER 3 — TRANSFERS IN

Application of Chapter and interpretation

83

(1) This Chapter applies in relation to P if—

(a) P has accrued rights under a registered pension scheme, and

(b) P's age on 6th February 2013 was more than one year under normal pension age.

(2) In this Chapter—

“additional pension” has the meaning given in regulation 88;

“derivative benefit” has the meaning given in regulation 87;

“the relevant date” means the date on which a transfer payment is received by the administrators;

“transfer payment” has the meaning given by regulation 84.

Application to accept payment into scheme

84

(1) P may ask the administrators to accept a payment into the principal scheme (“a transfer payment”) representing the cash equivalent of P's accrued rights in any registered pension scheme.

(2) The administrators may refuse to accept the payment or any part of it.

(3) Unless paragraph (4) applies to P a request under paragraph (1) must be made—

(a) in writing;

(b) before P has reached normal pension age; and

(c) not less than one year before P becomes entitled to a pension under these Regulations on retirement from P's eligible fee-paid judicial office.

(4) If P meets the requirement in regulation 83(1), P may make a request in writing within the period of one year beginning with the amendment day and must nominate a date on which the transfer is to take effect, between 6th February 2013 and the amendment day, which must be a day on which P would have met the requirements set out in paragraph (3)(b) and (c).

Cancellation of request

85

(1) P may, by notice in writing given to the administrators, cancel a request made under regulation 84 at any time before it has been accepted.

(2) If P cancels a request, P may make another.

Manner of accepting payment

86

Payments into the principal scheme must be made directly from the trustees or administrators of the registered pension scheme and in no other manner.

Benefits to be provided

87

(1) The benefits to be provided to P in respect of a transfer payment into the principal scheme are—

(a) an annual pension payable to P from the same date and at the same intervals as P's pension under the principal scheme; and

(b) derivative benefits payable at the same intervals and to the same persons as the benefits under the principal scheme are payable.

(2) In this Chapter, “derivative benefit” means—

(a) a lump sum under regulation 25,

(b) a surviving adult's pension under regulation 36, and

Calculation of benefits in respect of transfer payments

88

(1) This regulation applies for the purposes of calculating the annual pension and derivative benefits to be provided to P to reflect a transfer payment into the principal scheme (“the additional pension”).

(2) In this regulation—

(a) the guaranteed minimum pension used in the calculations is that provided by the Department for Work and Pensions, or, in relation to Northern Ireland, the Department for Communities which corresponds to the application of revaluation orders under section 148 of the Social Security Administration Act 1992 or section 130 of the Social Security Administration (Northern Ireland) Act 1992 ;

(b) the transfer payment is to include the amount of any limited revaluation premium (as defined in section 55 of the Pension Schemes Act 1993 and section 51 of the Pension Schemes (Northern Ireland) Act 1993 ) paid by a previous scheme (as those provisions had effect before they were repealed).

(3) The additional pension in respect of a transfer payment is to be calculated in accordance with the formula—

$( T P M L A + ( 2 × g 78 + g 88 ) × G M P ) ÷ ( P F + 2.25 × L + 0.5 × S F 1 )$

$( T P M L A − ( g 78 + 2 × g 88 ) × S F 2 + ( 2 × g 78 + g 88 ) × G M P ) ) ÷ ( P F + 2.25 × L + 0.5 × S F 1 )$

$( T P M L A − g 88 × S F 2 + ( 2 × g 78 + g 88 ) × G M P ) ÷ ( P F + 2.25 × L + 0.5 × S F 1 )$

(4) For the purpose of the calculations in paragraph (3)—

(a) TP is the transfer payment from the scheme from which P is transferring;

(b) MLA is the market level adjustment;

(d) L is the lump sum factor set out in Table 5 applicable to P's age last birthday as at the relevant date;

(e) SF1 is the spouse's or civil partner's factor applicable to P's age last birthday as at the relevant date set out in the column under the heading—

(i) WM in Table 5 where P is married or a civil partner at the relevant date;

(ii) WS in Table 5 where P is neither married nor a civil partner at the relevant date;

(f) SF2 is the spouse's or civil partner's factor applicable to P's age last birthday as at the relevant date set out in the column under the heading—

(i) GSM in Table 5 where P is male and neither married nor a civil partner at the relevant date;

(ii) GSF in Table 5 where P is female and neither married nor a civil partner at the relevant date;

(g) g78 is the guaranteed minimum pension per annum accrued prior to 6th April 1988;

(h) g88 is the guaranteed minimum pension per annum accrued on or after 6th April 1988;

(i) GMP is the guaranteed minimum pension factor applicable to P's age last birthday as at the relevant date set out in the column under the heading—

(i) GM in Table 5 where P is male; and

(ii) GF in Table 5 where P is female.

(5) The lump sum payable under regulation 25 in respect of the transfer payment is

(6) The surviving adult's pension payable under regulation 36 in respect of the transfer payment is

(7) The children's pension payable under regulation 42 in respect of the transfer payment bears the same proportion to the additional pension as the rate of the children's pension payable under that regulation under the principal scheme bears to the rate of the P's pension under that scheme as set out in regulation 43.

Refusal to accept

89

Where the additional pension available to be transferred into the scheme is less than twice the aggregate accrued annual rate of the guaranteed minimum pension (if any) of P at the relevant date, the transfer payment must be rejected by the administrators.

PART 12 — FEE-PAID JUDICIAL ADDITIONAL VOLUNTARY CONTRIBUTION SCHEME

Interpretation

90

In this Part—

“the 2004 Act” means the Finance Act 2004 ;

“authorised provider” has the same meaning as in section 1(9) of the Superannuation Act 1972 ;

“historic contributions” mean contributions which a JAVC member would have been able to make to the JAVC scheme during the period beginning with 7th April 2000 and ending with the day before the commencement day if the JAVC scheme had been established on 7th April 2000;

“JAVC member” means a member of the principal scheme who has given a notice under regulation 91(2);

“the JAVC scheme” means the Fee-Paid Judicial Additional Voluntary Contributions Scheme constituted by this Part;

“judicial pension scheme” means the scheme constituted by the Judicial Pensions Regulations 2015 , or any scheme constituted by the 1995 Regulations;

“qualifying recognised overseas pension scheme” has the meaning given in section 169(2) of the 2004 Act ;

“scheme assets” means the total value of A minus B, where—A is the sum of the realisable value of the investments made by the authorised provider with the JAVC member's contributions under regulation 94 and any transfer payment accepted under regulation 96; andB is the sum of—any amount deducted in respect of tax under regulation 101;the fees or charges of an authorised provider in relation to those investments defrayed in accordance with regulation 102; andany amount that has been transferred out of the scheme under regulation 100;

“scheme contributions” means the total of payments made under regulation 94(2).

Membership

91

(1) Membership of the JAVC scheme is open to active members of the principal scheme.

(2) A person to whom membership of the JAVC scheme is open may become a member of the JAVC scheme by giving notice in writing to the administrators within 12 months of the commencement day (or by such later date as the administrators may agree).

(3) A notice under paragraph (2) must include such information as the administrators may, for the purposes of carrying out functions under the JAVC scheme, require.

Further information

92

(1) A JAVC member must, if requested by the administrators, provide or authorise to be provided such information as is requested by the administrators—

(a) relating to the JAVC member's medical history and state of health;

(b) about any benefits which the JAVC member may have which are derived from a registered pension scheme including information about any such benefits which have been transferred to another scheme, whether or not in the United Kingdom.

(2) The administrators may only request information under paragraph (1)(b) which relates to benefits accrued other than through contributions to a judicial pension scheme.

Disclosure of information

93

The administrators may disclose any information obtained under regulation 91 or 92 to—

(a) the Commissioners for Her Majesty's Revenue and Customs (or to the officers of the Commissioners for Her Majesty's Revenue and Customs);

(b) any authorised provider, or the servants or agents of that provider, who is, or may be, concerned in the investment of the funds or the provision of benefits under the JAVC scheme.

Contributions: JAVC members

94

(1) A JAVC member (“M”) must inform the administrators by notice in writing as to the level and form of contributions that the JAVC member wishes to make.

(2) M may—

(a) make contributions to the JAVC scheme by way of—

(i) regular payments of the same amount;

(ii) lump sum payments made from time to time of the same or a different amount;

(b) if paragraph (4) applies, make historic contributions to the JAVC scheme by way of lump sum payments of the same or a different amount; or

(3) Contributions made under paragraph (2)(a) must be made by way of a deduction from fees which M has received in M's capacity as a holder of an eligible fee-paid judicial office (“M's fees”).

(4) M may make historic contributions to the JAVC scheme by way of lump sum payments provided that—

(a) the lump sum payments are made within 3 years of the commencement day (and no more than one lump sum payment may be made in each year), and

(b) the total historic contributions made by M do not exceed the maximum amount permitted under regulation 95.

(5) A notice under paragraph (1) must specify—

(a) in the case of a regular payment, the amount of each regular payment or, if expressed as a percentage of M's fees, that percentage;

(b) in the case of a lump sum, the amount of the contribution.

(6) M's scheme contributions in any tax year must not exceed that amount which, when aggregated with all contributions by M to any other registered pension scheme in the same tax year, bring M's total contributions for that tax year up to the maximum amount of relief as calculated under section 190 of the 2004 Act .

(7) Contributions made by M in accordance with regulation 3 of the Judicial Pensions (Contributions) Regulations 2012 are not to be taken into account for the purposes of calculating the total contributions in paragraph (6).

Historic contributions

95

(1) The historic contributions made by a JAVC member (“M”) must not exceed that amount which is equal to the sum of the amounts determined for each tax year during the period from 6th April 2000 to the commencement day, in accordance with the following formula—

$$( 15 × F I 100 ) − C$where—FI is M's annual fee income for the tax year in question which is subject to income tax, or if lower, the permitted maximum for that tax year, andC is the sum of any contributions made by M to any other judicial pension scheme in that tax year, excluding any contributions made by the member in accordance with regulation 3 of the Judicial Pensions (Contributions) Regulations 2012.$

(2) For the purposes of paragraph (1)(a), M's “annual fee income” is the total of the fees paid to M in respect of qualifying fee-paid days in the tax year concerned.

Transfers in

96

(1) A JAVC member may, at any time before the JAVC member reaches the age of 55, make, or arrange for the making of, a payment representing the cash equivalent of the JAVC member's accrued rights in any other registered pension scheme or a qualifying recognised overseas pension scheme (the “transferring scheme”) to be invested in the JAVC scheme.

(2) A JAVC member to whom paragraph (3) applies may also, within one year after the commencement day, make, or arrange for the making of, a payment representing the cash equivalent of the JAVC member's accrued rights in a transferring scheme on the day before the JAVC member reached the age of 55 to be invested in the JAVC scheme.

(3) This paragraph applies to a JAVC member whose age on 6th February 2013 was more than one year under the age of 55.

(4) A payment under paragraph (1) or (2) from a registered pension scheme may be accepted by the administrators only if the administrator of the registered pension scheme certifies that the payment is a recognised transfer as defined in section 169 of the 2004 Act .

Investment of funds

97

(1) The administrators must, as soon as reasonably practicable, invest any contributions made by a JAVC member under regulation 94 and any transfer payment accepted under regulation 96 with an authorised provider for the purpose of providing benefits under regulation 98.

(2) Where the authorised provider offers more than one type of investment the JAVC member must elect that those sums be paid into particular types of investments.

(3) The administrators are not required to give effect to an election made under paragraph (2) if it is not reasonably practicable to do so.

(4) The investments made in respect of a JAVC member with the authorised provider may be realised and reinvested with the authorised provider at the request of the JAVC member, in such amounts, at such times, and in such manner as may be specified by the administrators with the approval of the authorised provider.

(5) The administrators may require an authorised provider to surrender the whole or part of the value of the sums referred to in paragraph (1).

(6) The administrators must re-invest a sum surrendered under paragraph (5) in accordance with paragraph (1).

Benefits which may be provided

98

(1) A JAVC member is entitled to the benefits attributable to the scheme assets.

(2) The administrators must provide only benefits authorised by or under Chapter 3 of Part 4 of the 2004 Act.

(3) Where the JAVC member wishes, from time to time, to take benefits under this scheme the member must give notice in writing to the administrators.

(4) A notice under paragraph (3) must specify—

(a) the proportion of the JAVC member's benefits referred to in paragraph (1) to which the notice relates;

(b) the JAVC member's preference as to the benefits to be provided under paragraph (2) in relation to that proportion; and

(c) if the JAVC member wishes a combination of benefits to be provided, what proportion of the JAVC member's benefits the member wishes to be allocated to each type of benefit.

Death

99

(1) Where a JAVC member dies, any lump sum payable to that JAVC member under the JAVC scheme must be paid to the person (if any) nominated by that JAVC member for the purposes of this paragraph by notice in writing to the administrators.

(2) If no such nomination is made, the administrators must pay the amount payable to the personal representatives of the JAVC member.

Transfers out

100

(1) A JAVC member may cease to be a member of the JAVC scheme in relation to all or part of the scheme assets at any time before those benefits are provided under regulation 98.

(2) Subject to Chapters 1 and 2 of Part 4ZA of the Pension Schemes Act 1993 , or Chapters 1 and 2 of Part 4ZA of the Pension Schemes (Northern Ireland) Act 1993 , the JAVC member must, on leaving the JAVC scheme, request the administrators (in such manner as may be specified by the administrators) to take one or more of the following actions—

(a) to transfer all or part of the JAVC member's scheme assets to any other registered pension scheme or a qualifying recognised overseas pension scheme in which the JAVC member may be participating (provided that the other pension scheme is willing and able to accept such a transfer value);

(b) to use all or part of the value of the JAVC member's scheme assets to purchase one or more insurance policies of the type described in section 95(2)(c) of the Pension Schemes Act 1993 or section 91(2)(c) of the Pension Schemes (Northern Ireland) Act 1993;

(c) if the JAVC member's reckonable service, together with any service whilst a member of another registered pension scheme or a qualifying recognised overseas pension scheme from which a transfer value has been paid to the JAVC scheme is less than 2 years, to pay the JAVC member the value of the JAVC member's scheme assets;

(d) to use all or part of the JAVC member's scheme assets in any other way which is not an unauthorised payment within the meaning of section 160(5) of the 2004 Act .

Tax

101

Whenever the appropriate Minister is liable for any tax in respect of any payment made to any person under this Part, the administrators must deduct sums equal in total to such tax out of the realisable value of any investments made by the authorised provider with the JAVC member's scheme contributions under regulation 94 and any transfer payment accepted under regulation 96.

Administrative expenses

102

Any administrative expenses incurred by an authorised provider by virtue of acting as such under this Part may be defrayed, to the extent agreed by the administrators, out of the realisable value of any investments made by the authorised provider with the JAVC member's scheme contributions under regulation 94 and any transfer payment accepted under regulation 96.

PART 13 — THE FEE-PAID JUDICIAL ADDED YEARS SCHEME

CHAPTER 1 — INTRODUCTION

Interpretation and appointment of actuary

103

(1) In this Part—

“assumed contribution commencement date” has the meaning given in regulation 105(1);

“assumed retirement age” has the meaning given in regulation 105(3);

“assumed retirement date” means the date on which an unretired FPJAYS member reaches the assumed retirement age;

“equivalent value of any retained benefits” means a period of time expressed in years and any fraction of a year determined by the FPJAYS actuary to represent the value of any retained benefits;

“FPJAYS” is the scheme constituted by this part of the Regulations;

“FPJAYS actuary” means the actuary appointed by the appropriate Minister under paragraph (2) of this regulation;

“FPJAYS member” means a member of the FPJAYS;

“judicial pension scheme” means the scheme constituted by the Judicial Pensions Regulations 2015 or 2022, or any scheme constituted by the 1995 Regulations;

“periodic contributions start date” has the meaning given in regulation 110(2);

“retained benefits” are benefits determined by the administrators as satisfying the definition of that expression for the purposes of the 1995 Regulations as those Regulations were first in force;

“retired FPJAYS member” means an FPJAYS member who has retired from an eligible fee-paid judicial office ... and who was not an opted-out member of the principal scheme;

“Table 1” means the table in Schedule 1 to the 1995 Regulations

“unretired FPJAYS member” means an FPJAYS member who continues to hold judicial office.

(1A) In relation to fee-paid days between 1st April 2015 and 31st March 2022, regulation 4 applies for the purposes of this Part as if paragraph (2)(c) were omitted.

(1B) References in this Part to reckonable service and to qualifying fee-paid days are to be read as including a reference to fee-paid days in judicial office after 31st March 2022 as if the principal scheme had not been closed to further accruals.

(2) The appropriate Minister must appoint an actuary who appears to the Minister to be appropriately qualified to act as the FPJAYS actuary for the purposes of this Part.

Membership

104

(1) Membership of the FPJAYS is open to unretired and retired members of the principal scheme (but not to opted-out members) who have service in an eligible fee-paid judicial office between 31st March 1995 and 5th April 2006and whose benefits under the principal scheme in relation to at least one such office are, or are to be, calculated under the post-1995 provisions.

(2) A person to whom membership of the FPJAYS is open may become an FPJAYS member by giving notice in writing to the administrators within 48 months of the amendment day (or by such later date as the administrators may agree).

(3) Subject to the provisions of this Part, an FPJAYS member has the right to purchase pension credits in the form of added years.

Assumed dates etc

105

(1) For the purposes of this Part, an FPJAYS member must nominate a date (“the assumed contribution commencement date”) from which contributions are assumed to have been payable by the member in relation to those credits.

(2) The date nominated under paragraph (1) must be no earlier than the date on which the FPJAYS member first held an eligible fee-paid judicial office and in any event must be between 31st March 1995 and 5th April 2006.

(3) For the purposes of this Part, an unretired FPJAYS member must nominate an age between the age of 60 and the member's compulsory retirement age at which that member intends to retire (“the assumed retirement age”).

CHAPTER 2 — RETIRED FPJAYS MEMBERS

Purchase of added years by retired FPJAYS members

106

(1) A notice given under regulation 104(2) by a retired FPJAYS member (“R”) must specify—

(a) R's assumed contribution commencement date;

(b) the date R retired; and

(2) The maximum number of added years that R may purchase under the FPJAYS is to be determined in accordance with the formula

(a) A is the aggregate length of R's reckonable service in eligible fee-paid judicial offices held by R;

(b) B is the aggregate length of R's service in qualifying judicial office (within the meaning of Part 1 of the Judicial Pensions and Retirement Act 1993); and

(c) C is the equivalent value of any retained benefits to which R was entitled at the assumed contribution commencement date.

(3) Where the maximum number of added years would (apart from this paragraph) be negative, it is instead nil.

Contributions by retired FPJAYS members

107

(1) The contribution to the FPJAYS for a retired FPJAYS member (“R”) must be made by lump sum payment to the administrators, within 12 months of the date on which R served notice under regulation 104(2).

(2) The total contribution to the FPJAYS which R must make is to be calculated in accordance with this regulation, subject to the limit on the level of contributions in regulation 108.

(3) Where on the date R retired, R had a spouse, civil partner or qualifying child, the contribution is to be determined in accordance with the formula—

$$( ( A ÷ 100 B ) × C ) × D$where—A is the relevant benefits figure (see paragraph (4));B is the amount of reckonable service which R accrued in any office in relation to which benefits are calculated under the post-1995 provisions in the period beginning with the assumed contribution commencement date and ending with the date on which R retired, calculated in accordance with regulation 5(1) as though paragraph (2) of that regulation does not apply and, where regulation 4(4A) applies for the purposes of determining P’s qualifying fee-paid service, disapplying the multiplier of 1.25;C is the total of the fees paid to R in respect of qualifying fee-paid days in the period and for the offices referred to in B;D is the number of added years R would like to purchase.$

(4) The relevant benefits figure is determined by taking the following steps—

Step 1Use the salary which would have been R's appropriate annual salary on the assumed contribution commencement date (or if R held more than one eligible fee-paid judicial office on that date, the salary which would have been the highest appropriate annual salary) if R had retired on that date to determine which is the applicable salary group for R specified in Table 1.

Step 2From the part of Table 1 for R's salary group, determine which entry in column 1 describes the period referred to in B (ignoring the heading of the column).

Step 3Add together the personal benefits and family benefits percentage figures corresponding to the entry in column 1 referred to in Step 2.5Where R did not have a spouse, civil partner or qualifying child at any point in the period beginning with R's assumed contribution commencement date and ending with the date R retired, the contribution is to be determined in accordance with paragraphs (3) and (4) as if Step 3 were— “Use the personal benefits figure corresponding to the entry in column 1 referred to in Step 2”.6Where R did not have a spouse, civil partner or qualifying child on the date on which R retired, but did at some point in the period beginning with the assumed contribution commencement date and ending with the date R retired, the contribution due is to be determined in accordance with the formulaaE is the contribution for the period beginning with R's assumed contribution commencement date and ending with the date on which R last had a spouse, civil partner or qualifying child, determined in accordance with paragraphs (3) and (4), as if in paragraph (3)(c), “C” refers to the total of fees paid to R in respect of qualifying fee-paid days in that period;bF is the contribution for the period beginning with the day after the date R last had a spouse, civil partner or qualifying child (“the start date”) and ending with the date R retired, determined in accordance with paragraph (5) as if the period referred to in paragraph (3)(c) as applied in paragraph (5) started on the start date.

Retired FPJAYS members: maximum contributions

108

(1) The total contributions made by a retired FPJAYS member (“R”) under regulation 107 may not exceed the amount which is equal to the sum of the amounts determined for each tax year during the period beginning with the assumed contribution commencement date and ending with the date on which R retired in accordance with the following formula—

$$( 15 × F I 100 ) − C$where—FI is R's annual fee income for the tax year in question in any office in relation to which benefits are calculated under the post-1995 provisions which is subject to income tax, or if lower, the permitted maximum for that tax year, andC is the sum of any contributions made by R to any other judicial pension scheme in that tax year, excluding any contributions made by the member in accordance with regulation 3 of the Judicial Pensions (Contributions) Regulations 2012 .$

(2) For the purposes of paragraph (1)(a), R's “annual fee income” is the total of the fees paid to R in respect of qualifying fee-paid days in the offices referred to in that paragraph in the tax year concerned.

Valuation of benefits for retired FPJAYS members

109

(1) Any pension credits in the form of added years that have been purchased by a retired FPJAYS member ( “ R ”) are to be treated for the purposes of paragraph (2) as if they were periods of reckonable service.

(2) If the addition of the years of reckonable service mentioned in paragraph (1) would, were they to be years of reckonable service accrued other than by the purchase of pension credits, lead to the payment of additional payments under the principal scheme, then benefits of an equivalent nature to those that would have been so payable under that scheme are to be paid under the FPJAYS instead.

(3) If the reckonable service in relation to which benefits are to be calculated under the post-1995 provisions which R accrued in the period between the assumed contribution date and the date on which R retired otherwise than by the purchase of pension credits (“R's existing reckonable service”) includes reckonable service in two or more eligible judicial offices which R held simultaneously, the pension credits purchased by R shall be divided between those offices held by R in that period in the same proportion as R's existing reckonable service.

CHAPTER 3 — unretired FPJAYS MEMBERS

Purchase of added years by active FPJAYS members

110

(1) A notice given by an unretired FPJAYS member (“M”) under regulation 104(2) must specify—

(a) M's assumed contribution commencement date;

(b) M's assumed retirement age;

(c) the number of qualifying fee-paid days which M proposes to work each year in any office in relation to which benefits are to be calculated under the post-1995 provisions to the period ending with the date on which M reaches M's assumed retirement age; and

(d) the number of added years M intends to purchase.

(2) The date on which M is to start payment of periodic contributions (“the periodic contributions start date”) must—

(a) be within 12 months of the date on which M gives the notice, and

(b) be agreed between M and the administrators.

(3) The maximum number of added years that M may purchase under the FPJAYS is to be determined in accordance with the formula

(a) A is the aggregate length of reckonable service in eligible fee-paid judicial offices that M would have at M's assumed retirement date and for this purpose regulation 103(1A) and (1B) does not apply, assuming that M works the number of qualifying fee-paid days notified under paragraph (1)(c);

(b) B is the aggregate length of service in qualifying judicial office (within the meaning of Part 1 of the Judicial Pensions and Retirement Act 1993) that M would have at M's assumed retirement date; and

(c) C is the equivalent value of any retained benefits to which M was entitled at the assumed contribution commencement date.

(4) Where the maximum number of added years would (apart from this paragraph) be negative, it is instead nil.

Contributions by active FPJAYS members

111

(1) The cost for an unretired FPJAYS member (“M”) of purchasing each added year is to be determined in accordance with the formula—

$$A 100 × B$where—A is the relevant benefits figure (see paragraph (2));B is the salary which would have been M's appropriate annual salary on the assumed contribution commencement date if M had retired on that date.$

(2) The relevant benefits figure is calculated by taking the following steps—

Step 1Use the salary that would have been M's appropriate annual salary on the assumed contribution commencement date, if M had retired on that date, to determine which is the applicable salary group for M specified in Table 1;

Step 2In the part of Table 1 for M's salary group, determine which entry in column 1 describes the period expressed in years and any fraction of a year beginning with the assumed contribution commencement date and ending with M's assumed retirement date (ignoring the heading of that column);

Step 3Add together the personal benefits and family benefits percentage figures which correspond to the entry in column 1 referred to in Step 2.3M may make contributions to purchase added years by way of—aup to three lump sum payments, made within three years beginning with the date on which M gave notice under regulation 104(2) (but no more than one lump sum payment may be made in each calendar year), in respect of any contributions relating to the period beginning with the assumed contribution commencement date and ending with the day before the periodic contributions start date; andbperiodic deductions from fees or salary, which commence on the periodic contributions start date, in relation to contributions relating to the period beginning with the periodic contributions start date and ending with M's assumed retirement date.4The aggregate amount of the lump sum payments M may make under paragraph (3)(a) is the smaller of—athe amount equal to the sum of the amounts determined for each tax year during the period beginning with the assumed contribution commencement date and ending with the day before the periodic contributions start date in accordance with the following formula—$( 15 × F I 100 ) − C$where—FI is M's annual fee income for the tax year in question for any office in relation to which benefits are to be calculated under the post-1995 provisions which is subject to income tax, or if lower, the permitted maximum for that tax year, andC is the sum of any contributions made by M to any other judicial pension scheme in that tax year, excluding any contributions made by the member in accordance with regulation 3 of the Judicial Pensions (Contributions) Regulations 2012; andbthe amount determined in accordance with the formula—$( C × D E ) × F$where—C is the cost of one added year, determined in accordance with paragraph (1),D is the number of added years which M has notified to the administrators under regulation 110(1)(c) that M intends to purchase,E is the period beginning with the assumed contribution commencement date and ending with M's assumed retirement date, expressed in years and any fraction of a year,F is the period beginning with the assumed contribution commencement date and ending with the day before the periodic contributions start date, expressed in years and any fraction of a year.5M's “annual fee income” for the purposes of paragraph (4)(a)(i), is the total of the fees paid to M in respect of qualifying fee-paid days in any office in relation to which benefits are to be calculated under the post-1995 provisions in the tax year concerned.6The maximum aggregate amount of periodic contributions M may make under paragraph (3)(b) is calculated in accordance with the formula—$( ( C × D E ) × F ) + X$where—C is the cost of one added year, determined in accordance with paragraph (1);D is the number of added years which M has specified M intends to purchase;E is the period beginning with the assumed contribution commencement date and ending with M's assumed retirement date, expressed in years and any fraction of a year;F is the period beginning with the periodic contributions start date and ending with M's assumed retirement date, expressed in years and any fraction of a year;X is the difference between the maximum amount which M could have contributed under paragraph (3)(a) and the amount M actually contributed under that provision.7The requirement to make periodic contributions to the FPJAYS continues until M—areaches the assumed retirement age;bretires;cnotifies the administrators that M wishes the contributions to cease; orddies.

Valuation of benefits for active FPJAYS members

112

(1) If an unretired FPJAYS member (“M”) retires or otherwise leaves the principal scheme on or after reaching the assumed retirement age the administrators must—

(a) calculate the amount of added years that M has purchased, by dividing the total contributions made by M under regulation 111(3) by the cost of an added year as determined under regulation 111(1); and

(b) notify M of that amount.

(2) Any pension credits in the form of added years that have been purchased by or credited to M are to be treated for the purposes of paragraph (3) as if they were years of reckonable service.

(3) If the addition of the years of reckonable service mentioned in paragraph (2) would, were they to be years of reckonable service accrued other than by the purchase or credit of pension credits, lead to the payment of additional payments under the principal scheme, then benefits of an equivalent nature to those that would have been so payable under that scheme are to be paid under the FPJAYS instead.

(4) If M retires on the ground of ill-health or dies before the assumed retirement age, M must, for the purposes of calculating the benefits payable under paragraph (3), be credited with pension credits equivalent to the number of added years that M intended to purchase notified to the administrators by M under regulation 110(1)(c).

(5) Paragraph (4) does not apply during any period where M has ceased making periodic contributions.

(6) If M ceases to make periodic contributions M may apply to the administrators to resume making periodic contributions but any such application—

(a) must not be accepted if M has reached the assumed retirement age;

(b) must not result in M making contributions at a rate that is higher than the rate at which M was contributing before M ceased to pay periodic contributions; and

(c) must be accompanied by a declaration signed by M stating that M has no reason to believe that health may prevent continuation of service until the assumed retirement age.

(7) If M's application under paragraph (6) is accepted by the administrators, this regulation and regulations 111 and 113 apply separately to those contributions and the value of benefits purchased with them.

(8) If an application by M under paragraph (6) to resume making contributions has been accepted and M subsequently—

(a) retires on the ground of ill-health or dies within 12 months of the date on which M started to pay periodic contributions again; or

(b) dies or retires on the ground of ill-health because of an incapacity to which M became subject within 12 months of that date,

paragraph (4) does not apply unless the administrators are satisfied that the declaration given in accordance with paragraph (6)(c) was made in good faith.

(9) If M ceases making periodic contributions before reaching assumed retirement age for reasons other than death or retirement on the ground of ill-health—

(a) the administrators must—

(i) calculate the amount of added years that M has purchased by the date of cessation, by dividing the total contributions made by M under regulation 111(3) up to the date of cessation by the cost of an added year as determined under regulation 111(1), and

(ii) notify M of that amount; and

(b) at the date of cessation M must be credited by the administrators with pension credits equivalent to the number of added years M has purchased, as calculated under sub-paragraph (a).

(10) For the purposes of this regulation, parts of added years purchased by M must be valued on a pro-rata basis.

Refund of contributions

113

(1) If an unretired FPJAYS member (“M”) who is paying periodic contributions under the FPJAYS is neither married nor a civil partner and has no qualifying children at the time M retires, dies or otherwise leaves the principal scheme, M, or M's estate, is entitled to a refund in accordance with this regulation.

(2) The amount to be refunded must be determined in accordance with the formula

(a) A is the relevant family benefits percentage (see paragraph (3));

(b) S is the salary that would have been M's appropriate annual salary on the assumed contribution commencement date if M had retired on that date (“the relevant salary”);

(c) B is the period beginning with the day after the date M last ceased to have a spouse or a civil partner or qualifying child and ending with the date M ceased to make contributions, expressed in years and any fraction of a year;

(d) C is the period beginning with the assumed contribution date and ending with the date M ceased to make contributions, expressed in years and any fraction of a year;

(e) D is the number of added years M has purchased, calculated in accordance with regulation 112(1).

(3) The relevant family benefits percentage is determined as follows—

Step 1Use the relevant salary to determine which is the applicable salary group for M specified in Table 1.

Step 2In the part of Table 1 for M's salary group, determine which entry in column 1 describes the period mentioned in paragraph (2)(d) (ignoring the heading of that column).

Step 3Use the family benefits percentage figure which corresponds to the entry in column 1 referred to in step 2.4If M's total contributions to the FPJAYS exceed the smaller of—athe amount necessary to purchase the number of added years notified to the administrators by the member under regulation 110(1)(c); andbthe amount necessary to purchase the maximum number of added years permissible under regulation 110(3) (calculated on the basis that the assumed retirement date referred to in that paragraph is M's actual retirement date),M is entitled to a refund of the excess contributions.4AIf a retired member purchases a number of added years (“AY”) after making an election under regulation 11C, the member is entitled to a refund of the difference between—athe contribution payable for AY under regulation 107; andbthe total contribution that would have been payable if, before making the election, the member had—ipurchased enough added units of benefit under Part 14A for them to be converted into AY, or,iiif that number of added units of benefit would have exceeded the limit set out in regulation 128F, purchased the maximum number of added units of benefit that would have been available to the member under regulation 128F together with enough added years under regulation 107 to make up AY.5Where a refund is payable under this regulation, it must be paid together with compound interest at the rate announced annually in relation to the Principal Civil Service Pension Scheme.

CHAPTER 4 — GENERAL

Limit on children's pension benefits

114

Any benefits that are paid under the FPJAYS in the form of a children's pension under regulation 42 cease to be payable on the date that the recipient attains the age of 23.

Reduction of benefits

115

(1) This regulation applies where the administrators of the FPJAYS pay the whole or any part of the lifetime allowance charge arising on a benefit crystallisation event relating to the FPJAYS in relation to a FPJAYS member.

(2) The pensions or other benefits payable under this Part to or in respect of the FPJAYS member may (notwithstanding any other provision of these Regulations) be reduced by such amount as, in accordance with normal actuarial practice, reflects the amount of the payments made.

PART 14 — THE FEE-PAID JUDICIAL ADDED SURVIVING ADULT'S PENSION SCHEME

CHAPTER 1 — INTRODUCTION

Interpretation

116

In this Part—

“added surviving adult's pension” has the meaning given in regulation 117(3);

“assumed contribution commencement date” has the meaning given in regulation 118(1);

“assumed retirement age” has the meaning given in regulation 118(3);

“assumed retirement date” means the date on which an active JASAPS member reaches the assumed retirement age;

“JASAPS” means the scheme constituted by this Part of the Regulations;

“JASAPS member” means a member of the JASAPS;

“periodic contributions start date” has the meaning given in regulation 123(3);

“retired JASAPS member” means a JASAPS member who has retired from fee-paying judicial office ...;

“Table 2” means the table in Schedule 2 to the 1995 Regulations .

“unretired JASAPS member” means a JASAPS member who continues to hold judicial office.

(b) in relation to fee-paid days between 1st April 2015 and 31st March 2022, regulation 4 applies for the purposes of this Part as if paragraph (2)(c) were omitted;

(c) references to reckonable service and to qualifying fee-paid days in this Part are to be read as including a reference to fee-paid days in judicial office after 31st March 2022 as if the principal scheme had not been closed to further accruals.

Membership

117

(1) Membership of the JASAPS is open to unretired and retired members of the principal scheme (but not to opted-out members)—

(a) who have service in an eligible fee-paid judicial office between 31st March 1995 and 5th April 2006;

(b) whose benefits under the principal scheme in relation to at least one such office are, or are to be, calculated under the post-1995 provisions; and

(2) A person to whom membership of the JASAPS is open may become a JASAPS member by giving notice in writing to the administrators within 48 months of the amendment day (or by such later date as the administrators may agree).

(3) A JASAPS member has the right to purchase added units of surviving adult's pension (“added surviving adult's pension”) in accordance with the provisions of this Part.

Assumed dates etc

118

(1) For the purposes of this Part, a JASAPS member must nominate a date (“the assumed contribution commencement date”) from which contributions are assumed to have been payable in relation to added surviving adult's pension.

(2) The date nominated under paragraph (1) must be no earlier than the date on which the JASAPS member first held an eligible fee-paid judicial office and in any event must be between 31st March 1995 and 5th April 2006.

(3) For the purposes of this Part, an unretired JASAPS member must nominate an age between the age of 60 and the member's compulsory retirement age at which that member intends to retire (“the assumed retirement age”).

CHAPTER 2 — RETIRED JASAPS MEMBERS

Notice to purchase added surviving adult's pension by retired JASAPS members

119

(1) A notice given under regulation 117(2) by a retired JASAPS member (“R”) must specify—

(a) R's assumed contribution commencement date;

(b) the date on which R retired; and

(2) The maximum number of units of added surviving adult's pension R may purchase is the number determined by the administrators which, after added years under Part 13 are taken into account, would provide a pension under these Regulations equal to a sum calculated in accordance with the formula—

$$A × Y 45$where—A is—where P held a single judicial office immediately before retirement, the appropriate annual salary of that judicial office;where P held more than one judicial office immediately before retirement, the highest appropriate annual salary of those offices, andY is R's reckonable service in any office in relation to which benefits are calculated under the post-1995 provisions on the date R retired.$

Cost of added surviving adult's pension for retired JASAPS members

120

(1) If the date on which a retired JASAPS member (“R”) retired fell on R's birthday, the contribution payable by R for each unit of £1,000 of added surviving adult's pension is to be determined in accordance with the formula

Step 1In Table 2 treat—iithe reference to the assumed retirement age as a reference to R's age on the date R retired.

Step 2Use Table 2 to work out A by reference to R's age last birthday at the assumed contribution commencement date and R's age on the date R retired.2If R's retirement date did not fall on R's birthday, A is determined in accordance with the formula—$X + Z ( Y − X 12 )$where—X is determined by taking the following steps—Step 1In Table 2 treat the reference to age last birthday at the date of commencement of contributions as a reference to R's age last birthday at the assumed contribution commencement date.Step 2In Table 2 treat the reference to the assumed retirement age as a reference to R's age on R's last birthday before R retired.Step 3Use Table 2 to work out X by reference to R's age last birthday at the assumed contributions commencement date and R's age last birthday before R retired; andY is determined as follows—Step 1In Table 2 treat the reference to age last birthday at the date of commencement of contributions as a reference to R's age last birthday at the assumed contribution commencement date.Step 2In Table 2 treat the reference to the assumed retirement age as a reference to R's age on R's next birthday after R's actual retirement date.Step 3Use Table 2 to work out Y by reference to R's age last birthday at the assumed contribution commencement date and R's age on R's next birthday after R's actual retirement date; andZ is the number of complete months between R's last birthday before R retired and the date on which R retired.3The contribution payable by R for each part unit of added surviving adult's pension is to be the amount calculated in accordance with the preceding paragraphs multiplied by the appropriate decimal fraction.

Contributions by retired JASAPS members

121

(1) The maximum contribution that may be made to the JASAPS by a retired JASAPS member (“R”) is the smaller of—

(a) the amount determined in accordance with the formula—

$N × C$

where—

(i) N is the maximum number of units which R is entitled to purchase under regulation 119(2), and

(ii) C is the contribution payable by R for each unit of £1,000 of added surviving adult's pension under regulation 120(1) or 120(2).

(b) the amount equal to the sum of the amounts determined for each tax year during the period beginning with the assumed contribution commencement date and ending with the day on which R retired in accordance with the following formula—

$( 15 × F I 100 ) − C$

where—

(i) FI is R's annual fee income for the tax year in question in any office in relation to which benefits are calculated under the post-1995 provisions which is subject to income tax, or if lower, the permitted maximum for that tax year, and

(ii) C is the sum of any contributions made by R to any other judicial pension scheme (including voluntary contributions schemes) in that tax year, excluding any contributions made by the member in accordance with regulation 3 of the Judicial Pensions (Contributions) Regulations 2012 .

(2) For the purposes of paragraph (1)(b)(i), R's “annual fee income” is the total of the fees paid to R in respect of qualifying fee-paid days in any office in relation to which benefits are calculated under the post-1995 provisions in the tax year concerned.

(3) Contributions to the JASAPS by R must be made by lump sum payment made by R to the administrators within 12 months from the date on which R served notice under regulation 117(2).

Valuation of benefits for retired JASAPS members

122

(1) When a retired JASAPS member (“R”) who has purchased added surviving adult's pension dies, R's surviving spouse or surviving civil partner is entitled to receive additional pension under the JASAPS.

(2) Such additional pension is payable at the same time and intervals and in the same manner as the surviving adult's pension under the principal scheme.

(3) The annual amount of additional pension per unit is £1,000.

(4) Part units of added surviving adult's pension purchased by R are to be valued on a pro-rata basis.

CHAPTER 3 — unretired JASAPS MEMBERS

Purchase of added surviving adult's pension by unretired JASAPS members

123

(1) A notice given under regulation 117(2) by an unretired JASAPS member (“M”) must specify—

(a) M's assumed contribution commencement date;

(b) M's assumed retirement age;

(c) the number of qualifying fee-paid days in any office in relation to which benefits are to be calculated under the post-1995 provisions which M proposes to work each year to the period ending with the date on which M reaches M's assumed retirement age; and

(d) the number of units of added surviving adult's pension which M intends to purchase.

(2) The maximum number of units which an unretired member may purchase in the JASAPS is the amount which the administrators determine would produce a pension equal to a sum calculated in accordance with the formula—

$$A × ( Y + Z ) 45$where—A is—where M held a single judicial office on the assumed contribution date, the salary which would have been M's appropriate annual salary if M had retired on that date;where M held more than one judicial office on the assumed contribution date, the salary which would have the highest appropriate salary of these offices if M had retired on that date; andY is M's reckonable service in any office in relation to which benefits are to be calculated under the post-1995 provisions between the date on which M first held eligible fee-paid judicial office and the date on which M reaches M’s assumed retirement age as if the principal scheme had not closed to further accruals (assuming that M works the number of qualifying fee-paid days notified under paragraph (1)(c)) expressed in years and fractions of a year to four decimal places;Z is—if M is purchasing added years, the number of added years which M would have purchased by the date on which M reaches M's assumed retirement age, orif M is not purchasing added years, nil.$

(3) The date on which M is to start payment of periodic contributions (“the periodic contributions start date”) must—

(a) be within 12 months of the date on which M gives the notice, and

(b) be agreed between M and the administrators.

Cost of added surviving adult's pension by unretired JASAPS members

124

(1) The contribution payable by an unretired JASAPS member (“M”) for each unit of £1,000 of added surviving adult's pension is to be determined in accordance with the formula

(2) If M's assumed retirement date fall's on M's birthday, A is determined as follows—

Step 1In Table 2, treat the reference to the age last birthday at the date of commencement of contributions as a reference to M's age last birthday on the assumed contribution commencement date.

Reading this document does not replace reading the official text published on legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. We assume no responsibility for any inaccuracies arising from the conversion of the original CLML XML to this format.

This text is published under legislation.gov.uk's own terms of reuse, not a Legalize or public-domain licence. legislation.gov.uk
Open Government Licence v3.0 (attribution required)
© Crown and database right. Derived from content available under the Open Government Licence v3.0 from legislation.gov.uk.