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The Firefighters’ Pensions (Remediable Service) Regulations 2023

Type Statutory-Instrument

Publication 2023-07-19

Last updated 2024-02-09

State In force

Department King's Printer of Acts of Parliament

Source legislation.gov.uk

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Made: 19th July 2023

Laid before Parliament: 20th July 2023

Coming into force: 1st October 2023

To the extent required by section 27 of PSPJOA 2022, these Regulations are made in accordance with Treasury directions made under that section.

Part 1 — Introductory provisions

Citation, commencement and extent

1

These Regulations—

(a) may be cited as the Firefighters’ Pensions (Remediable Service) Regulations 2023;

(b) come into force on 1st October 2023;

Interpretation

2

(1) In these Regulations—

“PSPJOA 2022” means the Public Service Pensions and Judicial Offices Act 2022;

“the 1992 Order” means the Firemen’s Pension Scheme Order 1992[^f00003], and “the 1992 scheme” means the scheme established by that Order;

“the 2006 Order” means the Firefighters’ Pension Scheme (England) Order 2006[^f00004], and “the 2006 scheme” means the scheme established by that Order;

“the 2014 Regulations” means the Firefighters’ Pension Scheme (England) Regulations 2014[^f00005];

“the PSP Directions 2022” means the Public Service Pensions (Exercise of Powers, Compensation and Information) Directions 2022[^f00006];

“deferred choice decision” has the meaning given in regulation 12 (1);

“deferred choice decision-maker” means the person who may make a deferred choice decision under regulation 12 (2);

“deferred choice member” means a member with remediable service as a firefighter who, immediately before 1st October 2023, was—an active or deferred member[^f00007] in relation to that service, andis not a pensioner member[^f00008] in relation to that service;

“eligible child”, in relation to—the 1992 scheme, means a person entitled to an award under Part D of Schedule 2 to the 1992 Order;the 2006 scheme, has the meaning given in rule 6 of Part 4 of Schedule 1 to the 2006 Order;the reformed scheme, has the meaning given in regulation 85 of the 2014 Regulations;

“end of the section 10 election period”, in relation to a deferred choice member, means the time determined in accordance with—where the member is the deferred choice decision-maker, regulation 13 (3)(b);where a person other than the member is the deferred choice decision-maker, regulation 14 (2)(b);

a “firefighters’ pension scheme” means the 1992 scheme, the 2006 scheme or the reformed scheme;

“immediate choice decision” has the meaning given in regulation 8 (1);

“immediate choice decision-maker” means the person who may make an immediate choice decision under regulation 8 (2);

“immediate choice member” means a member with remediable service as a firefighter who, immediately before 1st October 2023, was—a pensioner member in relation to that service, ora deceased member;

the “legacy scheme”, in relation to a member, means whichever of the 1992 scheme or the 2006 scheme is the relevant Chapter 1 legacy scheme[^f00009] for the member, and “legacy scheme benefits” means benefits calculated in accordance with that scheme;

“member” means an active, deferred, deceased or pensioner, but not a pension credit, member of a firefighters’ pension scheme;

“opted-out service election” has the meaning given in regulation 6 (1);

the “reformed scheme” means the pension scheme established by the 2014 Regulations, and “reformed scheme benefits” means new scheme benefits[^f00010] under the reformed scheme;

“remediable service as a firefighter” means, in relation to a member, the member’s remediable service[^f00011] in an employment or office that is pensionable service[^f00012] under a firefighters’ pension scheme;

“remedy member” means a deferred choice member or an immediate choice member;

“section 6 election” has the meaning given in regulation 8 (1)(a);

“section 10 election” has the meaning given in regulation 12 (1)(a).

(2) For the purposes of these Regulations, a reference in PSPJOA 2022 to section 2(1) of that Act coming into force is to be understood as a reference to that section coming into force in relation to members of a firefighters’ pension scheme.

(3) A term used in these Regulations which—

(a) is defined in, or for the purposes of, a provision in Chapter 1 of Part 1 of PSPJOA 2022, and

(b) is not defined differently in these Regulations,

has the meaning given in, or for the purposes of, that provision.

(4) A term used in these Regulations which—

(a) is defined in the 1992 Order, the 2006 Order or the 2014 Regulations (“the relevant Regulations”), and

(b) is not defined differently—

(i) in these Regulations, or

(ii) in, or for the purposes of, a provision in Chapter 1 of Part 1 of PSPJOA 2022,

has, in relation to the scheme established by the relevant Regulations, the meaning given in those Regulations.

(5) In these Regulations, a reference to a provision of the PSP Directions 2022 is a reference to that provision as amended from time to time.

Delegation

3

The scheme manager may delegate any functions of the scheme manager under these Regulations, including this power to delegate.

Part 2 — Remediable service statements

Requirements relating to remediable service statements

4

(1) The scheme manager must provide a remediable service statement in respect of a remedy member (“M”) in accordance with—

(a) section 29 of PSPJOA 2022,

(b) any Treasury directions made under section 29(6) of that Act, and

(2) The scheme manager must provide a remediable service statement in respect of M—

(a) on or before the relevant date[^f00013],

(b) where M is, in relation to their remediable service as a firefighter, for the time being—

(i) an active member, at least once in each year ending with the anniversary of the relevant date;

(ii) a deferred member, within three months of receipt of a written request by the member[^f00014], and

(i) under regulation 13 (2) that M intends to claim benefits in relation to M’s remediable service as a firefighter, or

(ii) that M has died.

(3) The remediable service statement must be provided—

(a) to M, or

(b) where—

(i) M is deceased, and

(ii) the eligible decision-maker is a person other than the scheme manager,

to the person who is for the time being the eligible decision-maker in relation to M’s remediable service as a firefighter under the Schedule.

(4) The remediable service statement must include—

(a) where the scheme manager has determined that any information to be provided in connection with M’s remediable service as a firefighter must be communicated in a particular form and manner, information about that form and manner;

(b) where M is an immediate choice member, information about the irrevocability of an immediate choice decision;

(c) where M is a deferred choice member, information about the circumstances in which a deferred choice decision is revocable, and the circumstances in which it is irrevocable.

(5) For further provision about—

(a) what a remediable service statement must include, see—

(i) section 29(5) of the PSPJOA 2022;

(ii) direction 20(1) of the PSP Directions 2022;

(b) when a remediable service statement must be combined with a benefit information statement provided under section 14 of the Public Service Pensions Act 2013, see direction 20(2) of the PSP Directions 2022.

Part 3 — Decisions about the treatment of remediable service as a firefighter

Chapter 1 — Opted-out service elections

Application and interpretation of Chapter 1

5

(1) This Chapter applies to and in respect of a member (“M”) with opted-out service in an employment or office in relation to M’s legacy scheme[^f00015].

(2) In this Chapter—

“opted-out service decision-maker” means the person who may make an opted-out service election in accordance with regulation 6 (2);

“relevant opted-out service” means the service referred to in paragraph (1).

Election in relation to opted-out service

6

(1) An election (an “opted-out service election”) may be made in relation to M’s relevant opted-out service in accordance with this Chapter and section 5 of PSPJOA 2022.

(2) An opted-out service election may be made—

(a) by M, or

(b) where M is deceased, by the eligible decision-maker determined in accordance with the Schedule.

(3) Where a person (“P”) other than the scheme manager is the opted-out service decision-maker, an opted-out service election may only be made after the scheme manager determines an application which is—

(a) made by or on behalf of M,

(b) in a form and manner determined by the scheme manager,

(c) received by the scheme manager during the period of 12 months beginning with the day on which a remediable service statement is provided in relation to M under regulation 4(2)(a), and

(d) accompanied by such information—

(i) which is information within P’s possession, or

(ii) which P may reasonably be expected to obtain,

that the scheme manager may by written notice require the person to provide in relation to the decision which caused the service in question to become opted-out service.

(4) As soon as is reasonably practicable after receipt of an application, the scheme manager must—

(a) determine whether an opted-out service election may be made in relation to M, and

(b) notify the person who made the application whether such an opted-out service election may be made.

(5) Except where M meets the third condition in section 1(5) of PSPJOA 2022 by virtue of falling within section 1(5)(b), the scheme manager must refuse an application unless both of the following conditions are met—

(a) the decision by virtue of which M’s service became opted-out service was communicated to the scheme manager on or after 12th March 2012, and

(b) the decision by virtue of which M’s service became opted-out service was made pursuant to a relevant breach of a non-discrimination rule[^f00016].

(6) But the scheme manager must not refuse an application where the decision by virtue of which M’s service became opted-out service was communicated to the scheme manager during the period—

(a) beginning on the day six months before M would have (but for the opt-out decision) become a member of the reformed scheme, and

(b) ending at the end of 28th February 2022.

(7) Where the scheme manager is the opted-out service decision-maker, the scheme manager must, as soon as is reasonably practicable after determining that they are the opted-out service decision-maker, determine whether to make an opted-out service election in relation to M.

(8) An opted-out service election to be made by—

(a) a person other than the scheme manager is made when the person confirms that an opted-out service election is to be made following receipt of the notification mentioned in paragraph (4)(b);

(b) the scheme manager is made at the time determined by the scheme manager.

(9) See section 5(2) to (4) of PSPJOA 2022 about the effect, timing and irrevocability of an opted-out service election.

Chapter 2 — Immediate choice decision for reformed scheme or legacy scheme benefits

Application and interpretation of Chapter 2

7

(1) This Chapter applies in respect of the remediable service as a firefighter of an immediate choice member (“M”).

(2) Where M has remediable service as a firefighter in multiple employments or offices, this Chapter applies separately in relation to the remediable service as a firefighter in each employment or office.

Immediate choice decision for reformed scheme or legacy scheme benefits: general

8

(1) A decision (“an immediate choice decision”) may be made in accordance with this Chapter—

(a) to make an election (“a section 6 election”) by virtue of section 6 of PSPJOA 2022 in relation to M’s remediable service as a firefighter, or

(b) that no section 6 election is to be made in relation to that service.

(2) An immediate choice decision may be made—

(a) by M, or

(b) where M is deceased, by the eligible decision-maker determined in accordance with the Schedule.

(3) An immediate choice decision made by—

(a) a person other than the scheme manager is made when it is received by the scheme manager in a form and manner determined by the scheme manager;

(b) the scheme manager is made at a time determined by the scheme manager.

(4) An immediate choice decision may only be made before the end of the section 6 election period[^f00017].

(5) An immediate choice decision is irrevocable.

(6) An immediate choice decision to make a section 6 election takes effect as a section 6 election (see sections 6(5) and (7), 7(1)(b) and 9 of PSPJOA 2022 about the effect of a section 6 election).

(7) Paragraph (8) applies where—

(a) immediately before 1st October 2023, M has remediable service as a firefighter in the reformed scheme (“reformed scheme service”), and

(b) an immediate choice decision is made that no section 6 election is to be made in relation to M’s remediable service as a firefighter.

(8) Where this paragraph applies, section 6(4) of PSPJOA 2022 does not apply in relation to M’s reformed scheme service (and, accordingly, section 2(1) of PSPJOA 2022 has effect in relation to M’s reformed scheme service for the purposes mentioned in section 2(3)(b) of that Act from the time the immediate choice decision mentioned in paragraph (7)(b) is made).

(9) The following provisions of PSPJOA 2022 have effect in relation to an immediate choice decision that no section 6 election is to be made as they have effect in relation to a section 6 election—

(a) section 6(7) (section 6 election has effect in respect of all remediable service in the employment or office);

(b) section 7(1)(b) (provision about when a section 6 election is to be treated as having taken effect);

Immediate choice decision: additional requirements

9

(1) This regulation applies where the immediate choice decision-maker (“D”) is a person other than the scheme manager.

(2) An immediate choice decision may not be made unless a remediable service statement has been provided in accordance with regulation 4 (2)(a).

(3) An immediate choice decision is to be treated as having been made only if D provides any information specified in a written request from the scheme manager that is—

(a) information in D’s possession, or

(b) information which D can reasonably be expected to obtain.

Immediate choice decision: deemed section 6 election

10

Where—

(a) the end of the section 6 election period in relation to M has passed,

(b) no immediate choice decision has been communicated to the scheme manager, and

(c) it appears to the scheme manager, having consulted the scheme actuary, that the value of reformed scheme benefits payable if a section 6 election is made is greater than the value of legacy scheme benefits payable if a section 6 election is not made,

a section 6 election is treated as having been made immediately before the end of the section 6 election period.

Chapter 3 — Deferred choice decision for reformed scheme or legacy scheme benefits

Application and interpretation of Chapter 3

11

(1) This Chapter applies in respect of the remediable service as a firefighter of a deferred choice member (“M”).

(2) Where M has remediable service as a firefighter in multiple employments or offices, this Chapter applies separately in relation to the remediable service as a firefighter in each employment or office.

Deferred choice decision for reformed scheme or legacy scheme benefits: general

12

(1) A decision (a “deferred choice decision”) may be made—

(a) to make an election (“a section 10 election”) by virtue of section 10 of PSPJOA 2022 in relation to M’s remediable service as a firefighter, or

(b) that no section 10 election is to be made in relation to that service.

(2) A deferred choice decision may be made—

(a) by M, or

(b) where M is deceased, by the eligible decision-maker determined in accordance with the Schedule.

(3) A deferred choice decision made by—

(a) a person other than the scheme manager is made when it is received by the scheme manager in a form and manner determined by the scheme manager;

(b) the scheme manager is made at a time determined by the scheme manager.

(4) A deferred choice decision may only be made before the end of the section 10 election period.

(5) A deferred choice decision to make a section 10 election takes effect as a section 10 election (see sections 10(4) and (5), 11(3)(b), (4) and (7) and 13 of PSPJOA 2022 about the effect of a section 10 election).

(6) Where the deferred choice decision is that no section 10 election is to be made, the benefits payable to or in respect of M, so far as they are determined by reference to M’s remediable service as a firefighter, are legacy scheme benefits.

(7) The following provisions of PSPJOA 2022 have effect in relation to a decision that no section 10 election is to be made as they have effect in relation to a section 10 election—

(a) section 10(5) (section 10 election has effect in respect of all remediable service in the employment or office);

(b) section 11(3)(b), (4) and (7) (provision about when a section 10 election takes effect, and the effect of lapse or revocation of a section 10 election);

(8) No benefits are payable under the legacy scheme in respect of M’s pensionable service under that scheme unless—

(a) a deferred choice decision is made in relation to M’s remediable service as a firefighter,

(b) a section 10 election is deemed to have been made under regulation 16 in relation to that service,

(c) M has notified the scheme manager that they intend to claim benefits under a firefighters’ pension scheme in respect of their remediable service as a firefighter and it was not reasonably practicable for the scheme manager to provide a remediable service statement in respect of M in accordance with regulation 4(2)(c)(i) before the date on which such benefits become payable, or

(d) M is deceased.

(9) Where M is a person described in paragraph (8)(c) or (d), the scheme manager may, before a deferred choice decision is made or a section 10 election is deemed to have been made in relation to M’s remediable service as a firefighter, pay to any person (“the beneficiary”) who is, or is to be, entitled to receive benefits in relation to M’s pensionable service such benefits (whether by way of lump sum or otherwise) to which the beneficiary would be entitled if no section 10 election is made, or deemed to be made, in relation to M’s remediable service as a firefighter.

(10) The scheme manager may not pay benefits under paragraph (9) which are determined by reference to any voluntary contribution[^f00018] paid by M pursuant to an arrangement which commenced during the period of M’s remediable service as a firefighter.

(11) Where, at the operative time—

(a) the aggregate of the lump sum or pension benefits that have been paid pursuant to paragraph (9) to a beneficiary, exceeds

(b) the aggregate of the lump sum or pension benefits to which (after taking into account the effect, if any, of paragraph (6) of this regulation or section 10(4) of PSPJOA 2022) the beneficiary is entitled under a firefighters’ pension scheme in respect of M’s pensionable service,

the beneficiary must pay an amount equal to the difference to the scheme manager.

(12) Where, at the operative time—

(a) the amount mentioned in paragraph (11)(a), is less than

(b) the amount mentioned in paragraph (11)(b),

the scheme manager must pay an amount equal to the difference to the beneficiary.

(13) In this regulation, “the operative time” means—

(a) if—

(i) a deferred choice decision is made, or

(ii) a section 10 election is deemed to have been made,

in relation to M’s remediable service as a firefighter, the time the decision or election is made;

(b) otherwise, the end of the section 10 election period in relation to M.

Deferred choice decision to be made by M

13

(1) This regulation applies where M is the deferred choice decision-maker.

(2) M must notify the scheme manager in a form and manner determined by the scheme manager that M intends to claim benefits in relation to M’s remediable service as a firefighter—

(a) during the period between 6 and 3 months before the date M intends such benefits to become payable, or

(b) during such other period that the scheme manager considers reasonable in all the circumstances.

(3) A deferred choice decision may only be made during the period—

(a) beginning on the date a remediable service statement is issued under regulation 4 (2)(c)(i), and

(b) ending—

(i) at the end of the day 12 weeks after that date,

(ii) subject to paragraph (5), at the end of such other day as the scheme manager considers reasonable in all the circumstances, or

(iii) if earlier than the time which applies by virtue of paragraph (i) or (ii), at the end of the day before benefits become payable in relation to M’s remediable service as a firefighter.

(4) The end of the period during which a deferred choice election decision may be made must not be more than one year before the day on which it is reasonably expected that, if a section 10 election were made, reformed scheme benefits would become payable to or in respect of M.

(5) A deferred choice decision made by M may be revoked—

(a) up to 10 working days before benefits become payable in relation to M’s remediable service as a firefighter, and

(b) by M communicating to the scheme manager notice of the revocation in a form and manner determined by the scheme manager.

(6) Where the scheme manager receives notice that M has died before any benefits have become payable in relation to M’s remediable service as a firefighter—

(a) any deferred choice decision made by M lapses, and

(b) any period that has begun (whether or not it has also ended) in accordance with paragraph (3) is to be treated as never having begun (or ended).

Deferred choice decision to be made by a person other than M

14

(1) This regulation applies where a person other than M is the deferred choice decision-maker.

(2) A deferred choice decision may only be made during the period—

(a) beginning, where the deferred choice decision-maker is—

(i) a person other than the scheme manager, on the date a remedial service statement is issued under regulation 4 (2)(c)(ii);

(ii) the scheme manager, on the date the scheme manager receives notice that M has died, and

(b) ending—

(i) at the end of the day 12 weeks after that date,

(ii) except where the scheme manager is the deferred choice decision-maker, at such other time as the scheme manager considers reasonable in all the circumstances, or

(iii) if earlier than the time which applies under paragraph (i) or (ii), immediately after a deferred choice decision is made.

(3) A deferred choice decision made by a person other than M is irrevocable.

Deferred choice decision: additional requirements

15

Where the deferred choice decision-maker (“D”) is a person other than the scheme manager, a deferred choice decision is to be treated as having been made only if D provides any information specified in a written request from the scheme manager that is—

(a) information in D’s possession, or

(b) information which D can reasonably be expected to obtain.

Deferred choice decision: deemed section 10 election

16

Where—

(a) the end of the section 10 election period in relation to M has passed,

(b) no deferred choice decision has been made, and

(c) it appears to the scheme manager, having consulted the scheme actuary, that the value of reformed scheme benefits payable if a section 10 election is made is greater than the value of legacy scheme benefits payable if a section 10 election is not made,

a section 10 election is treated as having been made immediately before the end of the section 10 election period.

Part 4 — Provision about divorce and dissolution arrangements

Chapter 1 — Pension credit and pension debit members

Section 1 — Application and interpretation of Chapter 1

Application and interpretation of Chapter 1

17

(1) This Chapter applies in relation to—

(a) a pension credit member (“C”),

(b) the corresponding pension debit member (“D”), and

(c) the pension sharing order by virtue of which C became a pension credit member in relation to D’s remediable service as a firefighter (the “relevant pension sharing order”).

(2) In this Chapter—

“C” means the pension credit member mentioned in paragraph (1)(a);

“cash equivalent” means an amount calculated in accordance with regulations made under section 30 of WRPA 1999[^f00019];

“corresponding pension debit member” means the remedy member referred to in sub-paragraph (c) of the definition of “pension credit member”;

“D” means the corresponding debit member mentioned in paragraph (1)(b);

“pension credit member” means a member of a firefighters‘ pension scheme who has rights under the scheme—which are attributable (directly or indirectly) to a pension credit[^f00020];which arise by virtue of a pension sharing order with a transfer day on or after 1st April 2015, andthe value of which was determined (to any extent) by reference to the value of benefits payable in respect of the remediable service as a firefighter of a remedy member;

“pension sharing order” means the order or provision by virtue of which section 29 of WRPA 1999 applies in relation to a pension credit member and the corresponding pension debit member;

“relevant pension sharing order” has the meaning given in paragraph (1)(c);

“remediable relevant benefits” means the benefits or future benefits described in section 29(4) and (5) of WRPA 1999 to which D is entitled by virtue of remediable shareable rights;

“remediable shareable rights” means D’s shareable rights secured by virtue of D’s remediable service as a firefighter during the period beginning on 1st April 2015 and ending on the earlier of—

the day before the transfer day, orthe last day of D’s remediable service as a firefighter;

“shareable rights” has the meaning given in section 27(2) of WRPA 1999;

“transfer day” means the day on which the relevant pension sharing order takes effect;

“valuation day” has the meaning given in section 29(7) of WRPA 1999.

Application and interpretation of Section 2

18

(1) This Section applies where, before 1st October 2023, the scheme manager has provided information for the purpose of determining amounts under section 29 of WRPA 1999 in respect of a remedy member’s remediable service as a firefighter.

(2) In this Section—

“alternative amount” has the meaning given in regulation 19;

“alternative reduction amount” and “alternative reduction amounts” have the meanings given in, respectively, regulation 22 (3) and (4);

“alternative scheme”, in relation to a relevant pension sharing order that does not relate to mixed service, means— where the initial scheme is D’s legacy scheme, the reformed scheme; where the initial scheme is the reformed scheme, D’s legacy scheme;

“C’s pension account” has the meaning given in regulation 21 (4);

“initial amount” means the total amount determined for the purposes of the relevant pension sharing order under section 29(2) and (3) of WRPA 1999 in relation to D’s remediable shareable rights;

“initial reduction amount” means the amount by which D’s remediable relevant benefits were reduced pursuant to the relevant pension sharing order;

“initial scheme”, in relation to a relevant pension sharing order that does not relate to mixed service, means the firefighters’ pension scheme in respect of which an initial amount or an initial reduction amount was determined;

“remediable credit adjustment” has the meaning given in regulation 20 (2).

(3) For the purposes of this Section, a relevant pension sharing order relates to mixed service if it specifies an appropriate amount in accordance with section 29(2) or (3) of WRPA 1999 by reference to the value of remediable relevant benefits to which D is entitled by virtue of remediable shareable rights secured in both D’s legacy scheme and the reformed scheme (and, accordingly, a relevant pension sharing order does not relate to mixed service if it specifies an appropriate amount by reference to remediable shareable rights secured in only one of those schemes).

Meaning of “alternative amount”

19

(1) “Alternative amount” means—

(a) in relation to a relevant pension sharing order that does not relate to mixed service where an initial amount was determined under—

(i) section 29(2) of WRPA 1999 in relation to a percentage value to be transferred from the initial scheme, the amount that would have been determined applying the relevant percentage value under that section on the valuation day if the remediable relevant benefits had been secured in the alternative scheme;

(ii) section 29(3) of WRPA 1999 in relation to an amount to be transferred from the initial scheme, the amount equal to the implied percentage of the cash equivalent of the remediable relevant benefits on the valuation day determined as if the remediable relevant benefits had been secured in the alternative scheme;

(b) in relation to a relevant pension sharing order that relates to mixed service, the greater of—

(i) the legacy scheme amount, and

(ii) the reformed scheme amount.

(2) In paragraph (1)(b)—

“legacy scheme amount” means, where the initial amount was determined in relation to— a percentage value to be transferred from both the legacy scheme and the reformed scheme, the amount that would have been determined applying— in relation to pre-taper date remediable relevant benefits, the legacy scheme percentage value, and in relation to post-taper date remediable relevant benefits, the reformed scheme percentage value, under section 29(2) of WRPA 1999 on the valuation day if all of the remediable relevant benefits had been secured in the legacy scheme; an amount to be transferred from both the legacy scheme and the reformed scheme, the amount equal to the implied percentage of the cash equivalent of the remediable relevant benefits on the valuation day determined as if all the remediable relevant benefits had been secured in the legacy scheme;

“reformed scheme amount” means, where the initial amount was determined under section 29(2) of WRPA 1999 in relation to— a percentage value to be transferred from both the legacy scheme and the reformed scheme, the amount that would have been determined applying— in relation to pre-taper date remediable relevant benefits, the legacy scheme percentage value, and in relation to post-taper date remediable relevant benefits, the reformed scheme percentage value, under that section on the valuation day if all of the remediable relevant benefits had been secured in the reformed scheme; an amount to be transferred from both the legacy scheme and the reformed scheme, the amount equal to the implied percentage of the cash equivalent of the remediable relevant benefits on the valuation day determined as if all the remediable relevant benefits had been secured in the reformed scheme.

(3) In this regulation—

“implied percentage”, in relation to the value of benefits under a firefighter pension scheme, means the percentage that an initial amount determined under section 29(3) of WRPA represented of the cash equivalent of the remediable relevant benefits under that scheme on valuation day;

“legacy scheme percentage value” means the percentage value specified in a relevant pension sharing order in relation to D’s legacy scheme for the purpose of determining an amount under section 29(2) of WRPA 1999;

“post-taper date remediable relevant benefits” means remediable relevant benefits to which a corresponding pension debit member (“D”) is entitled by virtue of remediable shareable rights secured by virtue of D’s remediable service as a firefighter after D’s tapered protection closing date;

“pre-taper date remediable relevant benefits” means remediable relevant benefits to which D is entitled by virtue of remediable shareable rights secured by virtue of D’s remediable service as a firefighter on or before D’s tapered protection closing date;

“reformed scheme percentage value” means the percentage value specified in a relevant pension sharing order in relation to the reformed scheme for the purpose of determining an amount under section 29(2) of WRPA 1999;

“relevant percentage value” means— where the relevant pension sharing order specifies a percentage value in relation to only the initial scheme for the purpose of determining an amount under section 29(2) of WRPA 1999, that percentage value; otherwise, the percentage value that is specified in relation to the alternative scheme;

“tapered protection closing date”, in relation to D, has the meaning given in paragraph 3 of Schedule 2 to the 2014 Regulations.

Information provided before 1st October 2023: calculating a remediable credit adjustment

20

(1) The scheme manager must determine the alternative amount in relation to C’s pension credit—

(a) as soon as reasonably practicable after 30th September 2023, and

(b) having consulted the scheme actuary.

(2) Where—

(a) the alternative amount is greater than the initial amount, or

(b) the relevant pension sharing order relates to mixed service and the alternative amount is lower than the initial amount,

C’s pension account is subject to an adjustment (a “remediable credit adjustment”) equal to the difference.

(3) The scheme manager must, by the end of 30th September 2024, provide C with a statement setting out—

(a) the alternative amount,

(b) any remediable credit adjustment, and

(c) where regulation 21 (4)(b) applies in relation to C, an explanation of the request that may be made in accordance with regulation 21 (5) and the consequences of making, or not making, such a request.

Information provided before 1st October 2023: applying a remediable credit adjustment

21

(1) This regulation applies where C’s pension account is subject to a remediable credit adjustment.

(2) The scheme manager must adjust C’s pension account by an amount equal to the remediable credit adjustment.

(3) An adjustment made under paragraph (2) has effect as if it had been made on the transfer day.

(4) “C’s pension account” means, where C has, in relation to the relevant pension sharing order—

(a) a pension credit in only one firefighter pension scheme, C’s pension credit member account under that scheme;

(b) a pension credit in the legacy scheme and the reformed scheme—

(i) the pension account identified by C in a request made in accordance with paragraph (5), or

(ii) if no request is made in accordance with paragraph (5), C’s pension account under the legacy scheme.

(5) A request is made in accordance with this paragraph if—

(a) it is made in writing to the scheme manager for the purpose of paragraph (4)(b)(i),

(b) it is in a form determined by the scheme manager,

(d) it is received by the scheme manager by—

(i) the end of the day 6 months after the date the statement required by regulation 20 (3) was provided to C, or

(ii) the end of such later day that the scheme manager considers reasonable in all the circumstances.

(6) A request made in accordance with paragraph (5) is irrevocable.

(7) Section 14(3) to (6) of PSPJOA 2022 applies in relation to C as it applies in relation to a member described in section 14(1) as if—

(a) a reference to a Chapter 1 legacy scheme were a reference to the firefighters’ pension scheme in which C has a pension credit;

(b) a reference to M’s remediable service in an employment or office were a reference to C’s pension credit;

(c) a reference to the effect, if any, of sections 2(1) and 6(4) were a reference to the effect, if any, of this regulation;

(d) the term “operative time” means the time at which the adjustment mentioned in paragraph (2) is made (disregarding paragraph (3)).

Information provided before 1st October 2023: recalculating D’s reduction of benefit

22

(1) This regulation applies where D’s remediable relevant benefits have been reduced by an initial reduction amount.

(2) The scheme manager must determine the alternative reduction amount or, where the relevant pension sharing order relates to mixed service, the alternative reduction amounts, in relation to D’s remediable relevant benefits—

(a) as soon as reasonably practicable after 30th September 2023, and

(b) having consulted the scheme actuary.

(3) Where the relevant pension sharing order does not relate to mixed service, the “alternative reduction amount” is such amount as the scheme manager considers appropriate having regard to—

(a) the cash equivalent of the remediable relevant benefits on the valuation day as if they had been secured in the alternative scheme,

(b) the percentage value or the amount to be transferred specified in the relevant pension sharing order, and

(4) Where the relevant pension sharing order relates to mixed service, the “alternative reduction amounts” are such amounts as the scheme manager considers appropriate having regard to—

(a) the cash equivalent of the remediable relevant benefits on the valuation day as if they had all been secured in—

(i) the legacy scheme, and separately

(ii) the reformed scheme, and

(b) the matters mentioned in paragraph (3)(b) and (c).

Section 3 — Information provided on or after 1st October 2023

Application and interpretation of Section 3

23

(1) This Section applies where, on or after 1st October 2023, the scheme manager provides information for the purpose of determining amounts under section 29 of WRPA 1999 in respect of a remedy member’s remediable service as a firefighter.

(2) In this Section—

“alternative reduction amount” has the meaning given in regulation 25 (3);

“appropriate amount” means an amount calculated for the purposes of section 29(1) of WRPA 1999;

“immediate choice pensioner member” means an immediate choice member who is, immediately before these Regulations come into force, a pensioner member in relation to their remediable service as a firefighter;

“legacy scheme cash equivalent” has the meaning given in regulation 24 (2)(a);

“reformed scheme cash equivalent” has the meaning given in regulation 24 (2)(b).

Information provided on or after 1st October 2023: calculation of pension credits and debits

24

(1) This regulation applies where D is—

(a) a deferred choice member and no pension benefits have become payable in relation to D’s remediable service as a firefighter, or

(b) an immediate choice pensioner member, and—

(i) the end of the section 6 election period in relation to D has not passed, and

(ii) no immediate choice decision has been made in relation to D’s remediable service as a firefighter.

(2) For the purpose of calculating the appropriate amount, the scheme manager must determine—

(a) the cash equivalent of D’s remediable relevant benefits on the valuation day as if those remediable relevant benefits were in D’s legacy scheme (“the legacy scheme cash equivalent”), and

(b) the cash equivalent of those benefits on valuation day as if they were in the reformed scheme (“the reformed scheme cash equivalent”).

(3) For the purpose of calculating the pension credit and the pension debit, the scheme manager must use the greater of—

(a) the legacy scheme cash equivalent, or

(b) the reformed scheme cash equivalent.

Information provided on or after 1st October 2023: recalculating D’s reduction of benefit

25

(1) This regulation applies where D’s remediable relevant benefits are to be reduced in relation to a pension debit calculated under regulation 24 (3).

(2) The scheme manager must determine the alternative reduction amount in relation to D’s remediable relevant benefits—

(a) as soon as reasonably practicable after the transfer day, and

(b) having consulted the scheme actuary.

(3) The “alternative reduction amount” is such amount as the scheme manager considers appropriate having regard to—

(a) the cash equivalent of the remediable relevant benefits on valuation day as if they had been remediable relevant benefits secured in—

(i) where the pension debit mentioned in paragraph (1) was calculated on the basis of the legacy scheme cash equivalent, the reformed scheme;

(ii) where the pension debit was calculated on the basis of the reformed scheme cash equivalent, the legacy scheme;

(b) the percentage value or the amount to be transferred specified in the relevant pension sharing order, and

26

(1) This regulation applies where—

(a) the value of the remediable rights of a member (“M”) must be determined for the purpose of proceedings connected to M’s divorce, annulment or the dissolution of M’s civil partnership,

(b) the divorce, annulment or dissolution is to take effect—

(i) on or after 1st October 2023, and

(ii) before the earlier of—

(aa) a decision taking effect in relation to M’s remediable service as a firefighter, or

(bb) the end of the relevant election period, and

(2) The value of M’s remediable rights for the purpose of the proceedings is the greater of those rights valued by the scheme manager, having consulted the scheme actuary, as if they were—

(a) secured in M’s legacy scheme, or

(b) secured in the reformed scheme.

(3) In this regulation—

“decision” means an immediate choice decision or a deferred choice decision;

“pension sharing order” means an order or provision by virtue of which section 29 of WRPA 1999 applies in relation to M’s remediable rights;

“relevant election period” means, where M is— a deferred choice member, the section 10 election period in relation to M; an immediate choice member, the section 6 election period in relation to M;

“remediable rights” means the rights secured by virtue of M’s remediable service as a firefighter.

Part 5 — Voluntary contributions

Treatment of reformed scheme added pension payments

27

(1) This regulation applies in relation to a remediable added pension payment made by a remedy member (“M”).

(2) The scheme manager must, as soon as reasonably practicable after 30th September 2023 and having consulted the scheme actuary, determine the “compensatable amount”, being an amount by way of compensation which is equal to—

(a) the aggregate of all of M’s remediable added pension payments, less

(b) an amount in respect of the value of tax relief in accordance with directions 5(5) to (9) of the PSP Directions 2022.

(3) Where a determination is made in accordance with direction 5(8) of the PSP Directions 2022, the following apply—

(a) direction 5(10) (provision of explanation);

(b) direction 5(11) and (12) (appeals).

(4) The scheme manager owes to M or, where M is deceased, M’s personal representatives the compensatable amount.

(5) The rights to benefits that would otherwise have been secured by the remediable added pension payment are extinguished.

(6) Where a person has received any pension benefits under the reformed scheme by virtue of rights secured by a remediable added pension payment, that person owes to the scheme manager an amount equal to the aggregate of all such pension benefits.

(7) In this regulation, “remediable added pension payment” means—

(a) a periodical payment for added pension made under an arrangement pursuant to Chapter 2 of Part 2 of Schedule 1 to the 2014 Regulations which commenced during the period of M’s remediable service as a firefighter;

(b) a lump sum payment for added pension made pursuant to Chapter 3 of Part 2 of Schedule 1 to the 2014 Regulations during the period of M’s remediable service as a firefighter.

Treatment of legacy scheme added years payments

28

(1) This regulation applies in relation to a remediable added years payment made by a remedy member (“M”).

(2) The scheme manager must, as soon as reasonably practicable after 30th September 2023 and having consulted the scheme actuary, determine the “compensatable amount”, being an amount by way of compensation which is equal to—

(a) the aggregate of all of M’s remediable added years payments, less

(b) an amount in respect of the value of tax relief in accordance with directions 5(5) to (9) of the PSP Directions 2022.

(3) Where a determination is made in accordance with direction 5(8) of the PSP Directions 2022, the following apply—

(a) direction 5(10) (provision of explanation);

(b) direction 5(11) and (12) (appeals).

(4) Where, by virtue of a section 6 election (including a deemed section 6 election) or a section 10 election, the benefits payable in relation to M’s remediable service as a firefighter are reformed scheme benefits—

(a) the scheme manager owes M or, where M is deceased, M’s personal representatives the compensatable amount, and

(b) the rights to benefits that would otherwise have been secured by the remediable added years payment are extinguished.

(5) In this regulation, a “remediable added years payment” means a payment to secure increased benefits under the 1992 Order or the 2006 Order which is—

(a) a lump sum payment made during the period of M’s remediable service as a firefighter,

(b) a periodical contribution made pursuant to an arrangement which commenced during the period of M’s remediable service as a firefighter, or

Remedial arrangements to pay voluntary contributions to secure legacy scheme added years

29

(1) This regulation applies to a remedy member (“M”) who—

(a) is not a deceased member, and

(b) was, immediately before 1st April 2022, not a full protection member of the 1992 scheme or the 2006 scheme within the meaning of paragraph 9 of Schedule 2 to the 2014 Regulations.

(2) M may elect to enter into an arrangement (a “remediable arrangement”) to pay voluntary contributions to M’s legacy scheme for added benefits in accordance with—

(a) where M’s legacy scheme is—

(i) the 1992 scheme, the 1992 Order;

(ii) the 2006 scheme, the 2006 Order, and

(b) this regulation.

(3) M may only enter into a remediable arrangement—

(a) in respect of a period of M’s remediable service as a firefighter,

(b) if the scheme manager is satisfied that it is more likely than not that, but for a relevant breach of a non-discrimination rule, M would, during the period of M’s remediable service as a firefighter, have entered into the same or a similar arrangement,

(i) the end of the period of one year beginning with the day on which a remediable service statement is first provided in respect of M, or

(ii) such later time as the scheme manager considers reasonable in all the circumstances, and

(d) after an application made in accordance with paragraph (4) is approved by the scheme manager.

(4) An application is made in accordance with this paragraph where—

(a) it is in writing in a form and manner determined by the scheme manager,

(b) it is accompanied by any information the scheme manager reasonably requires to be provided for the purposes of—

(i) determining the matters mentioned in paragraph (3)(b);

(ii) complying with any requirement imposed by the 1992 Order or (as the case may be) the 2006 Order in connection with making an election to pay voluntary contributions for added benefits, and

(i) before the end of the period of six months beginning with the day on which a remediable service statement is first provided in respect of M, or

(ii) such later time as the scheme manager considers reasonable in all the circumstances.

(5) Where M enters into a remediable arrangement, M owes to the scheme manager an amount equal to—

(a) the aggregate of the voluntary contributions which M would have owed had M entered into the remediable arrangement at the time M would have entered into the same or a similar arrangement but for a relevant breach of a non-discrimination rule, less

(b) tax relief amounts calculated in accordance with direction 12(2) to (7) of the PSP Directions 2022.

(6) Where a determination is made in accordance with direction 12(6) of the PSP Directions 2022, the following apply—

(a) direction 12(8) (provision of explanation);

(b) direction 12(9) and (10) (appeals).

Disapplication of restriction on lump sum payments for reformed scheme added pension

30

Paragraph 5(5) of Schedule 1 to the 2014 Regulations does not apply in relation to an option to make a lump sum payment for added pension that was exercised by a remedy member during the period beginning on 1st April 2022 and ending at the end of 31st March 2023.

Part 6 — Transfers

Chapter 1 — General

Interpretation of Part 6

31

(1) In this Part—

“public service pension scheme” means— a Chapter 1 scheme[^f00021]; a judicial scheme within the meaning of section 70(1) of PSPJOA 2022; a local government scheme within the meaning of section 86(1) of PSPJOA 2022;

“receiving scheme”, in relation to a remediable value, means the scheme to which the remediable value was, or is to be, paid;

“remediable club transfer value”, in relation to a member, means the payment or acceptance by the scheme manager of— a transfer value payment under interchange arrangements in accordance with Part F of Schedule 2 to the 1992 Order; a transfer value payment under the public sector transfer arrangements in accordance with Part 10 or Part 11 of Schedule 1 to the 2006 Order; a club transfer value payment under Part 10 of the 2014 Regulations, so far as the transfer value relates to the member’s remediable rights;

“remediable rights”, in relation to a member, means the member’s rights to benefits under a public service pension scheme secured by virtue of the member’s remediable service;

“remediable transfer value”, in relation to a member, means the payment or acceptance by the scheme manager of a transfer value other than a remediable club transfer value under— Part F of the 1992 Order; Part 10 or Part 11 of paragraph 1 of Schedule 1 to the 2006 Order; Part 10 of the 2014 Regulations, so far as the transfer value relates to the member’s remediable rights;

“remediable value” means, except in Chapter 4, a remediable club transfer value or a remediable transfer value;

“sending scheme”, in relation to a remediable value, means the scheme which paid, or is to pay, the remediable value.

(2) In this Part, the overall rights in relation to a remediable value in the legacy scheme are—

(a) where the member’s legacy scheme would have permitted the transfer in of the entire remediable value (including, where relevant, any payment accepted under regulation 34 (3) or any adjustment accepted under regulation 39 (2)) had the transfer taken place immediately before 1st April 2022, the rights to legacy scheme benefits that would have been secured if the remediable value had been transferred into that scheme;

(b) otherwise, the rights to legacy scheme benefits that would have been secured if that portion of the remediable value that the legacy scheme would have permitted to be transferred in had been transferred into that scheme, together with—

(i) where the member has service in an employment or office on or after 1st April 2022 which is pensionable service under the reformed scheme (“relevant reformed scheme service”), the rights to reformed scheme benefits if the remaining portion of the remediable value had been transferred into that scheme;

(ii) where the member does not have relevant reformed scheme service, the right to payment of an amount by way of compensation equal to the value of rights to reformed scheme benefits if the remaining portion of the remediable value had been transferred into that scheme.

(3) Where a provision of this Part requires the scheme manager to calculate a club transfer value or a transfer value (including a remediable club transfer value or a remediable transfer value) in relation to rights secured in a firefighters’ pension scheme, that value is to be calculated in accordance with—

(a) the provisions of the firefighters’ pension scheme which apply to the calculation of values of that type, and

(b) the guidance and tables provided for the purpose of calculating such values that were, or are, in use on the date used for the calculation of the value which originally secured rights under a firefighters’ pension scheme.

Transferred out remediable service statements

32

Where a remedy member has transferred any rights in respect of remediable service out of a firefighters’ pension scheme, the scheme manager must provide a transferred out remediable service statement in accordance with direction 6(2) to (4) of the PSP Directions 2022 (and direction 6(4) applies as if the reference to “any provision made by virtue of section 29(1) of PSPJOA 2022” were a reference to regulation 4).

Chapter 2 — Transfers on a cash equivalent basis

Section 1 — Transfers before 1st October 2023

Transfers out before 1st October 2023

33

(1) This regulation applies in relation to a member (“M”) in respect of whom the scheme manager paid a remediable transfer value before 1st October 2023.

(2) The scheme manager, having consulted the scheme actuary, must calculate the transfer value of M’s remediable rights as if they were secured in—

(a) M’s legacy scheme;

(b) the reformed scheme.

(3) The scheme manager must notify the receiving scheme of the results of the calculation mentioned in paragraph (2).

(4) Where—

(a) the greater of the amounts calculated under paragraph (2) (“x”) is greater than

(b) the amount of the remediable transfer value (“y“),

the scheme manager must take reasonable steps to pay the receiving scheme an amount (“the remediable amount”) equal to x - y.

(5) A payment made under paragraph (4) is subject to the same conditions as the remediable transfer value.

(6) Where—

(a) paragraph (4) applies, and

(b) the scheme manager, having taken reasonable steps, is unable to make the payment required by that paragraph,

the scheme manager owes M or, where M is deceased, M’s personal representatives an amount by way of compensation equal to x - y (“the compensatable amount”) reduced in accordance with paragraph (7).

(7) Where, if the compensatable amount was paid immediately after the requirement to pay it arose, the payment—

(a) would be a payment described in regulation 6 of the Registered Pension Schemes (Authorised Payments) Regulations 2009[^f00022] (“the 2009 Regulations”) as if regulation 6(1)(a) of those Regulations were omitted, the compensatable amount is to be reduced by the amount equal to the income tax that would be chargeable on it as if regulation 3(b) of the 2009 applied to it;

(b) would not be a payment so described, the compensatable amount is to be reduced by an amount equal to the income tax that would be charged on the amount at M’s marginal rate under the Income Tax Acts.

Transfers in before 1st October 2023

34

(1) This regulation applies in relation to each payment of a remediable transfer value in respect of a member (“M”) which was accepted by the scheme manager before 1st October 2023.

(2) The scheme manager, having consulted the scheme actuary, must determine M’s—

(a) overall rights in relation to the remediable transfer value in the legacy scheme;

(b) benefits if the remediable transfer value, together with any payment accepted under paragraph (4), were applied in respect of rights in the reformed scheme.

(3) Where the sending scheme was a public service pension scheme, the scheme manager may accept a payment—

(a) in respect of the remediable rights to which the remediable transfer value relates, and

(b) which is made by the sending scheme pursuant to, or to provision made under, PSPJOA 2022.

(4) A payment accepted under paragraph (3) is to be used for the purpose of determining M’s benefits under a firefighters’ pension scheme on the same terms as the remediable transfer value.

Section 2 — Transfers on or after 1st October 2023

Application of Section 2

35

This Section applies in respect of a member (“M”) who is—

(a) a deferred choice member, and no pension benefits have become payable in relation to M’s remediable service as a firefighter, or

(b) an immediate choice member, and—

(i) the end of the section 6 election period has not passed in relation to M, and

(ii) no immediate choice decision has been made in relation to M’s remediable service as a firefighter.

Transfers out on or after 1st October 2023

36

(1) This regulation applies to a remediable transfer value to be paid in relation to M by the scheme manager on or after 1st October 2023.

(2) The scheme manager, having consulted the scheme actuary, must calculate the transfer value of M’s remediable rights as if those rights had been in—

(a) M’s legacy scheme;

(b) the reformed scheme.

(3) The amount of the remediable transfer value is the greater of the amounts calculated under paragraph (2).

Transfers in from a public service pension scheme on or after 1st October 2023

37

(1) This regulation applies in relation to a remediable transfer value—

(a) which is accepted by the scheme manager on or after 1st October 2023, and

(b) where the sending scheme is a public service pension scheme.

(2) The scheme manager, having consulted the scheme actuary, must determine—

(a) M’s overall rights in relation to the remediable transfer value in the legacy scheme;

(b) M’s benefits if the remediable transfer value were applied in respect of rights in the reformed scheme.

Chapter 3 — Transfers on a club basis

Section 1 — Club transfers before 1st October 2023

Club transfers out before 1st October 2023

38

(1) This regulation applies in relation to each member (“M”) in respect of whom a remediable club transfer value was paid by the scheme manager before 1st October 2023.

(2) The scheme manager must calculate the following amounts—

(a) the club transfer value of M’s rights under a firefighters’ pension scheme as if M’s remediable rights had been secured in M’s legacy scheme;

(b) the club transfer value of M’s rights under a firefighters’ pension scheme as if M’s remediable rights had been secured in the reformed scheme.

(3) The scheme manager must provide to the receiving scheme the result of the calculations mentioned in paragraph (2).

(4) Where the receiving scheme is a local government scheme (within the meaning of section 86(1) of PSPJOA 2022) and—

(a) the greater of the amounts calculated under paragraph (2) (“x”) is greater than

(b) the amount of the remediable club transfer value (“y”),

the scheme manager must pay the receiving scheme an amount equal to x - y.

(5) A payment made under paragraph (4) is subject to the same conditions as the remediable club transfer value.

Club transfers in before 1st October 2023

39

(1) This regulation applies in relation to each remediable club transfer value in respect of a member (“M”) which was accepted by the scheme manager before 1st October 2023.

(2) The scheme manager may accept an adjustment in the value of a remediable club transfer value—

(a) in respect of the remediable rights to which the remediable club transfer value relates, and

(b) which is made by the sending scheme pursuant to, or to provision made under, PSPJOA 2022.

(3) An adjustment accepted under paragraph (2) is to be used for the purpose of determining M’s benefits under a firefighters’ pension scheme on the same terms as the remediable club transfer value.

(4) The scheme manager must determine—

(a) M’s overall rights in relation to the remediable transfer value in the legacy scheme;

(b) M’s benefits if the remediable club transfer value, together with any adjustment accepted under paragraph (2), were applied in respect of rights in the reformed scheme.

Section 2 — Club transfers on or after 1st October 2023

Application of Section 2

40

This Section applies in respect of a deferred choice member, and no pension benefits have become payable in relation to M’s remediable service as a firefighter.

Club transfers out on or after 1st October 2023

41

(1) This regulation applies in relation to a remediable club transfer value to be paid in respect of a member by the scheme manager on or after 1st October 2023.

(2) The scheme manager must calculate the following amounts—

(a) the club transfer value of M’s rights under a firefighters’ pension scheme as if M’s remediable rights had been secured in M’s legacy scheme;

(b) the club transfer value of M’s rights under a firefighters’ pension scheme as if M’s remediable rights had been secured in the reformed scheme.

(3) The amount of the remediable club transfer value is the greater of the amounts calculated under paragraph (2).

(4) The scheme manager must provide to the receiving scheme the result of the calculations mentioned in paragraph (2).

Club transfers in on or after 1st October 2023

42

(1) This regulation applies in relation to a remediable club transfer value payment which is accepted by the scheme manager on or after 1st October 2023.

(2) The scheme manager must determine—

(a) M’s overall rights in relation to the remediable club transfer value in the legacy scheme;

(b) M’s benefits if the remediable club transfer value were applied in respect of rights in the reformed scheme.

Section 3 — Variation of the club transfer application period

Variation of the club transfer application period

43

Regulation 141(3) of the 2014 Regulations applies in relation to—

(a) a remedy member who is not a full protection member within the meaning of paragraph 1 of Schedule 4 to those Regulations, and

(b) a transfer payment request for a club transfer value payment in respect of such a member,

as if for “the day on which the member becomes an active member” there were substituted “1st October 2023”.

Chapter 4 — Treatment of rights secured by virtue of a remediable value

Application and interpretation of Chapter 4

44

(1) This regulation applies in relation to a remediable value.

(2) In this Chapter, “remediable value” means the following accepted by the scheme manager in respect of a member (“M”)—

(a) a remediable transfer value, together with any payment accepted under regulation 34 (3);

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The Firefighters’ Pensions (Remediable Service) Regulations 2023

Part 1 — Introductory provisions

Citation, commencement and extent

1

Interpretation

2

Delegation

3

Part 2 — Remediable service statements

Requirements relating to remediable service statements

4

Part 3 — Decisions about the treatment of remediable service as a firefighter

Chapter 1 — Opted-out service elections

Application and interpretation of Chapter 1

5

Election in relation to opted-out service

6

Chapter 2 — Immediate choice decision for reformed scheme or legacy scheme benefits

Application and interpretation of Chapter 2

7

Immediate choice decision for reformed scheme or legacy scheme benefits: general

8

Immediate choice decision: additional requirements

9

Immediate choice decision: deemed section 6 election

10

Chapter 3 — Deferred choice decision for reformed scheme or legacy scheme benefits

Application and interpretation of Chapter 3

11

Deferred choice decision for reformed scheme or legacy scheme benefits: general

12

Deferred choice decision to be made by M

13

Deferred choice decision to be made by a person other than M

14

Deferred choice decision: additional requirements

15

Deferred choice decision: deemed section 10 election

16

Part 4 — Provision about divorce and dissolution arrangements

Chapter 1 — Pension credit and pension debit members

Section 1 — Application and interpretation of Chapter 1

Application and interpretation of Chapter 1

17

Section 2 — Pension sharing orders: information provided before 1st October 2023

Application and interpretation of Section 2

18

Meaning of “alternative amount”

19

Information provided before 1st October 2023: calculating a remediable credit adjustment

20

Information provided before 1st October 2023: applying a remediable credit adjustment

21

Information provided before 1st October 2023: recalculating D’s reduction of benefit

22

Section 3 — Information provided on or after 1st October 2023

Application and interpretation of Section 3

23

Information provided on or after 1st October 2023: calculation of pension credits and debits

24

Information provided on or after 1st October 2023: recalculating D’s reduction of benefit

25

Chapter 2 — Arrangements on divorce, annulment or dissolution other than a pension sharing order

Arrangements other than a pension sharing order: calculating the value of pension benefits

26

Part 5 — Voluntary contributions

Treatment of reformed scheme added pension payments

27

Treatment of legacy scheme added years payments

28

Remedial arrangements to pay voluntary contributions to secure legacy scheme added years

29

Disapplication of restriction on lump sum payments for reformed scheme added pension

30

Part 6 — Transfers

Chapter 1 — General

Interpretation of Part 6

31

Transferred out remediable service statements

32