The Armed Forces Pensions (Remediable Service) Regulations 2023

Schedule (1) In this Schedule— - “AFPS 1975” means the occupational pension scheme arrangements known as the Armed Forces Pension Scheme 1975 and set out in— the Naval and Marine Pensions (Armed Forces Pension Scheme 1975 and Attributable Benefits Scheme) Order 2010, the Army Pensions (Armed Forces Pension Scheme 1975 and Attributable Benefits Scheme) Warrant 2010, and the Air Force (Armed Forces Pension Scheme 1975 and Attributable Benefits Scheme) Order 2010 (“the AFPS 1975 instruments”); - “AFPS 2005” means the occupational pension scheme established by the Armed Forces Pension Scheme Order 2005; - “AFRS 2020” means the Armed Forces Redundancy Scheme 2020 established by the Armed Forces Redundancy Scheme Order 2020; - “EDP 2005” means the occupational pension scheme established by the Armed Forces Early Departure Payments Order 2005; - “EDP 2015” means the arrangements established by the Armed Forces Early Departure Payments Regulations 2014; - “FTRS 1997” means the occupational pension scheme established by the Reserve Forces (Full-Time Reserve Service Pension Scheme 1997) Regulations 2010; - “NRPS 2011” means the occupational pension scheme established by the Reserve Forces Non Regular Permanent Staff (Pension and Attributable Benefits Schemes) Regulations 2011; - “PSP Directions 2022” means the Public Service Pensions (Exercise of Powers, Compensation and Information) Directions 2022; - “PSPJOA 2022” means the Public Service Pensions and Judicial Offices Act 2022; - “RFPS 2005” means the occupational pension scheme established by the Reserve Forces Pension Scheme Regulations 2005; - “armed forces pension scheme” means any Chapter 1 scheme under which service in the regular forces or the reserve forces is pensionable; - “Chapter 1 scheme” has the meaning given in section 33(1) of PSPJOA 2022; - “member” means an active, deferred, deceased or pensioner member of a pension scheme; - “relevant amount” has the meaning given in section 26(3) of PSPJOA 2022; - “remediable service”, in relation to a remedy member, means the member’s remediable service in an employment or office that is pensionable service under a Chapter 1 scheme for the armed forces and the reserve forces (whether or not by virtue of section 2(1) of PSPJOA 2022); - “remedy member” means a member with remediable service; - “section 6 election” means an election made in accordance with regulations made under section 6(1) of PSPJOA 2022 in relation to an armed forces pension scheme; - “section 10 election” means an election made in accordance with regulations made under section 10(1) of PSPJOA 2022 in relation to an armed forces pension scheme. (2) (1) For the purposes of this Schedule, 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 the armed forces pension schemes. (2) A term used in this Schedule 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 this Schedule, has the meaning given in, or for the purposes of, that provision. (3) A term used in this Schedule which— (a) is defined in this scheme or an armed forces pension scheme (“the relevant schemes”), and (b) is not defined differently— (i) in this Schedule, or (ii) in, or for the purposes of, a provision in Chapter 1 of Part 1 of PSPJOA 2022, has, in relation to the relevant schemes, the meaning given in those schemes. (4) In this Schedule, a reference to a provision of the PSP Directions 2022 is a reference to that provision as amended from time to time. (3) For the purposes of this scheme, section 14 of PSPJOA 2022 applies as if— (a) in section 14(2) the words “immediately before the coming into force of section 2(1)” were omitted; (b) in section 14(7)(b) the words “or section 10” were inserted after “section 6”. (4) (1) This paragraph 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 1st October 2023, and having regard to the advice of 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) The scheme manager owes the compensatable amount to M or, where M is deceased, to M’s personal representatives. (4) The rights to benefits under the scheme that would otherwise have been secured by the remediable added pension payment are extinguished. (5) Where a person has received any pension benefits under this 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. (6) 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) directions 5(11) and (12) (appeals). (7) In this regulation, “remediable added pension payment” means a periodical payment or lump sum payment for added pension made under an arrangement pursuant to Chapter 1 of Part 7 of this scheme (contributions to purchase added pension) which commenced during the period of M’s remediable service. (5) (1) This paragraph applies where a remedy member (“M”) is an active member of this scheme who, before 31st March 2025— (a) is entitled to receive a compensatable amount under paragraph 4, and (b) has exercised an option to purchase added pension under Chapter 1 of Part 7 in a relevant scheme year. (2) M may opt to make a second lump sum contribution under regulation 92 to increase— (a) the benefits payable to the member under Part 5 (retirement benefits) of this scheme; (b) the benefits payable under Part 5 and Part 6 (death benefits). (3) Where M exercises an option under this paragraph, the restrictions in regulations 91(9) and 92(4) are disregarded. (4) The option under this paragraph may not be exercised after 31st March 2025. (5) In this paragraph, a relevant scheme year is— (a) the scheme year beginning with 1st April 2023; (b) the scheme year beginning with 1st April 2024. (6) (1) This Chapter applies to a remedy member (“M”) who— (a) has remediable service in the AFPS 1975, the AFPS 2005 or the RFPS 2005 (whether or not by virtue of section 2(1) of PSPJOA 2022), (b) has exercised an option under rule C.3 of the AFPS 1975, rule C.6 of the AFPS 2005, or rule C.9 of the RFPS 2005, and regulation 97 of this instrument, where— (i) the options were exercised on or before 30th September 2023, (ii) a lump sum has been paid by M in accordance with the relevant scheme rules, and (iii) any contribution required by the relevant rules, calculated as at the date the option was exercised, has been paid. (2) The lump sum, and any contribution, referred to in paragraph (1)(b)— (a) is not, and is treated as never having been paid to this scheme, and (b) is treated as being, and as always having been, paid to the relevant legacy scheme. (3) The earned pension benefits in relation to remediable service in this scheme which were preserved by the arrangement under regulation 97 are extinguished. (7) (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 (the “relevant pension sharing order”). (2) In this Chapter— - “appropriate amount” means the amount calculated for the purposes of section 29(1) of WRPA 1999; - “cash equivalent” means an amount calculated in accordance with regulations made under section 30 of WRPA 1999; - “pension credit account” means a pension credit member account in this scheme or a relevant legacy pension scheme; - “pension credit member” means a member of this scheme who has rights under the scheme— which are attributable (directly or indirectly) to a pension credit, which arise by virtue of a pension sharing order with a transfer day on or after 1st April 2015, and the value of which is determined (to any extent) by reference to the value of benefits payable in respect of the remediable service of another member; - “pension debit member” means a member of this scheme with remediable service (whether or not by virtue of section 2(1) of PSPJOA 2022) whose benefits, or future benefits, under the AFPS 2015 fall to be reduced under section 31 of WRPA 1999 (reduction of benefit); - “pension information” means information provided by the scheme manager under regulations 2, 3 or 4 of the Pensions on Divorce etc. (Provision of Information) Regulations 2000; - “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 legacy pension scheme” means the AFPS 1975, the AFPS 2005, the RFPS 2005, the FTRS 1997 and the NRPS 2011 pension schemes; - “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 during the period beginning on 1st April 2015 and ending on the earlier of— the day before the transfer day, or the last day of D’s remediable service; - “shareable rights” has the meaning 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. (3) In this Chapter, where the scheme manager is required to determine an amount, this must be done— (a) as soon as reasonably practicable; (b) having regard to the advice of the scheme actuary. (4) In this Chapter, a reference to benefits secured in “this scheme” or the “reformed scheme”, means benefits secured under the rules of this scheme, disregarding the provisions of this Schedule. (8) (1) This Section applies where the most recent pension information in respect of a member’s remediable service was provided by the scheme manager before 1st October 2023. (2) In this Section— - “legacy remediable appropriate amount” means the appropriate amount in relation to D’s remediable relevant benefits determined as if those remediable relevant benefits had been secured in the relevant legacy scheme immediately before the transfer day; - “reformed remediable appropriate amount” means the appropriate amount in relation to D’s remediable relevant benefits determined as if those remediable relevant benefits had been secured in this scheme immediately before the transfer day; - “relevant request” means a request under— paragraph 23 of Schedule 4 (Remediable Service) to the AFPS 1975 instruments; paragraph 26 of Schedule 3 (Remediable Service) to the Armed Forces Pension Scheme Order 2005; paragraph 23 of Schedule 3 (Remediable Service) to the Reserve Forces Pension Scheme Regulations 2005; paragraph 24 of Schedule 3 (Remediable Service) to the Reserve Forces (Full-Time Reserve Service Pension Scheme 1997) Regulations 2010; paragraph 24 of Schedule 4 (Remediable Service) to the Reserve Forces Non Regular Permanent Staff (Pension and Attributable Benefits Schemes) Regulations 2011. (9) (1) This paragraph applies where, in relation to a relevant pension sharing order— (a) C has a pension credit account in this scheme and in a relevant legacy pension scheme, and (b) C has made a relevant request under the rules of the relevant legacy pension scheme. (2) Where C makes a relevant request, the scheme manager must accept an amount in respect of D’s remediable relevant benefits (a “remediable credit adjustment”) from the scheme manager of the relevant legacy pension scheme and credit this to C’s pension credit account in this scheme. (3) An adjustment under sub-paragraph (2) takes effect as if it had been made on the transfer day. (4) The scheme manager must, as soon as reasonably practicable, send a notice in writing to C, specifying— (a) the amount of the remediable credit adjustment received; (b) details of the benefits credited to C’s pension credit account. (10) (1) This paragraph applies, in relation to a relevant pension sharing order— (a) where the transfer day was on or before 30th September 2023, (b) whether or not the valuation day has occurred before 30th September 2023, and (c) where C does not have a pension credit account in the relevant legacy pension scheme. (2) The scheme manager must determine— (a) the initial appropriate amount; (b) the remediable appropriate amount. (3) The “initial appropriate amount” is the appropriate amount determined on the valuation day for the purposes of section 29(2) or (3) of WRPA 1999 in relation to D’s remediable shareable rights in this scheme immediately before the transfer day. (4) The remediable appropriate amount is the greater of the following amounts— (a) the initial appropriate amount; (b) the legacy remediable appropriate amount. (5) Where the remediable appropriate amount is greater than the initial appropriate amount, C’s pension credit account is subject to an adjustment (a “remediable credit adjustment”) equal to the difference. (6) The scheme manager must, as soon as reasonably practicable, provide C with a statement setting out— (a) the initial appropriate amount; (b) the legacy remediable appropriate amount; (c) any remediable credit adjustment. (7) In determining the legacy remediable appropriate amount for the purposes of sub-paragraph (4), the percentage value for the purposes of section 29(2) WRPA 1999 is the percentage specified in the relevant pension sharing order in relation to this scheme. (8) Where the relevant pension sharing order specifies an amount to be transferred, the scheme manager must— (a) calculate the percentage (the “implied percentage”) that the amount to be transferred represented of the cash equivalent, on the valuation day, of all D’s shareable rights under this scheme immediately before the transfer day; (b) determine the legacy remediable appropriate amount for the purposes of section 29(3) of WRPA 1999 by applying the implied percentage to the cash equivalent of the remediable relevant benefits on the valuation day as if they had been secured in the relevant legacy scheme immediately before the transfer day. (11) (1) This paragraph applies where, in relation to a relevant pension sharing order— (a) the transfer day is on or after 1st October 2023, and (b) C does not have a pension credit account in the relevant legacy pension scheme. (2) The scheme manager must determine the appropriate amount under section 29(1)(b) of WRPA 1999 in relation to D’s remediable relevant benefits— (a) as if those remediable relevant benefits had been secured in this scheme immediately before the transfer day (“reformed remediable appropriate amount”); (b) as if those remediable relevant benefits had been secured in the relevant legacy pension scheme immediately before the transfer day (“legacy remediable appropriate amount”). (3) The appropriate amount in relation to D’s remediable relevant benefits (“the remediable appropriate amount”) is the greater of the legacy remediable appropriate amount or the reformed remediable appropriate amount. (4) The scheme manager must, as soon as reasonably practicable, provide C with a statement setting out— (a) the legacy remediable appropriate amount; (b) the reformed remediable appropriate amount. (5) In determining the legacy remediable appropriate amount for the purposes of sub-paragraph (4), the percentage value for the purposes of section 29(2) WRPA 1999 is the percentage specified in the relevant pension sharing order in relation to this scheme. (6) Where the relevant pension sharing order specifies an amount to be transferred, the scheme manager must— (a) calculate the percentage (the “implied percentage”) that the amount to be transferred represented of the cash equivalent, on the valuation day, of all D’s shareable rights under this scheme immediately before the transfer day; (b) determine the legacy remediable appropriate amount for the purposes of section 29(3) of WRPA 1999 by applying the implied percentage to the cash equivalent of the remediable relevant benefits on the valuation day as if they had been secured in the relevant legacy scheme immediately before the transfer day. (12) (1) This paragraph applies where C’s pension credit account is subject to a remediable credit adjustment. (2) The scheme manager must adjust C’s pension credit account in this scheme by an amount equal to the remediable credit adjustment. (3) An adjustment made under sub-paragraph (2) has effect as if it had been made on the transfer day. (4) 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 D’s remediable service in an employment or office were a reference to C’s pension credit; (b) a reference to the effect, if any, of sections 2(1) and 6(4) were a reference to the effect, if any, of this paragraph; (c) the term “operative time” means the time at which the adjustment mentioned in sub-paragraph (2) is made (disregarding sub-paragraph (3)). (13) (1) In this Part— - “receiving scheme”, in relation to a remediable value, means the scheme to which the remediable value was, or is to be, paid; - “reformed public service pension scheme” means— a Chapter 1 scheme within the meaning of section 33 of PSPJOA 2022; 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; - “relevant legacy pension scheme” means, in relation to a remediable transfer value, the armed forces pension scheme under which M’s remediable service is pensionable by virtue of section 2(1) of PSPJOA 2022; - “remediable benefits” means the benefits payable to or in respect of a remedy member in relation to that member’s remediable service; - “remediable club transfer value”, in relation to a member, means the payment or acceptance by the scheme manager of a transfer value under Part 8 of the scheme in accordance with the club transfer arrangements, in 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 reformed 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 payment under Part 8 during the period 1st April 2015 to 31st March 2022, other than a remediable club transfer value; - “remediable value” means 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) 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 pension scheme, that value is to be calculated in accordance with— (a) the provisions of the pension scheme which apply to the calculation of values of that type, and (b) the guidance and tables for the purpose of calculating such values that were, or are, in use on the date used for the original calculation. (3) For the purposes of this Part, any rule or condition in Part 8 of the scheme or the club transfer arrangements relating to the time within which a transfer value payment must be made or accepted that would otherwise prevent any payments being made or accepted under this Part, that rule or condition is treated as complied with or met. (14) (1) This paragraph 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 remediable transfer value payment— (a) is not, and is treated as never having been, paid by this scheme, and (b) is treated as being, and as always having been, paid by the relevant legacy pension scheme. (3) The scheme manager must notify the scheme manager of the relevant legacy scheme of the remediable transfer value paid before 1st October 2023. (15) (1) This paragraph applies in relation to each remediable transfer value in respect of a remedy member (“M”) which was accepted by the scheme manager before 1st April 2022. (2) The remediable transfer value— (a) is not, and is treated as never having been, accepted into this scheme, and (b) is treated as being, and as always having been, accepted into the relevant legacy pension scheme. (3) M’s pension account under Part 4 of this scheme is adjusted accordingly. (4) The scheme manager must, as soon as reasonably practicable, provide M with a statement setting out— (a) the remediable transfer value treated as having been paid to M’s relevant legacy pension scheme; (b) the corresponding adjustment to M’s pension account. (16) (1) This paragraph applies in relation to each remedy member (“M”) in respect of whom the scheme manager paid a remediable club transfer value before 1st October 2023. (2) The remediable club transfer value— (a) is not, and is treated as never having been, paid by this scheme, and (b) is treated as being, and as always having been, paid by the relevant legacy pension scheme. (17) (1) This paragraph applies in relation to each remediable club transfer value in respect of a remedy member (“M”) which was accepted by the scheme manager before 1st October 2023. (2) The remediable club transfer value— (a) is not, and is treated as never having been, accepted into this scheme, and (b) is treated as being, and as always having been, accepted into the relevant legacy pension scheme. (3) The rights to benefits in this scheme which would otherwise have been secured by the remediable club transfer value are extinguished. (4) The scheme manager must, as soon as reasonably practicable, provide M with a statement setting out— (a) the remediable club transfer value payments now treated as having been made to M’s relevant legacy pension scheme; (b) the corresponding adjustment to M’s pension account in this scheme. (18) Regulation 107(2) of this scheme applies in relation to— (a) a remedy member (“M”) who was not a full protection member of a connected scheme before 1st April 2022, 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 of this scheme” there were substituted “1st October 2023”. (19) (1) This paragraph applies where— (a) a section 6 election or section 10 election is made in respect of a remedy member’s (“M”) remediable service in a connected scheme, (b) M has pensionable service under this scheme, and (c) M’s pensionable service and M’s remediable service in the connected scheme would be treated as a continuous period of pensionable service if M’s remediable service was pensionable under this scheme. (2) In such a case, for the purpose of calculating the index adjustment, the scheme manager must treat— (a) the amount of accrued earned pension under regulation 25(2), and (b) the amount of the accrued club transfer earned pension under regulation 25(5), as though they included any corresponding amounts payable as new scheme benefits by the connected scheme. (20) Chapters 1, 2 and 3 apply in relation to a relevant amount owed in respect of the remediable service of a remedy member. (21) (1) The scheme manager must calculate interest on a relevant amount described in direction 15 of the PSP Directions 2022 in accordance with the provisions of directions 14 and 15 which apply to that description of relevant amount. (2) In relation to a relevant amount not described in direction 15 of the PSP Directions 2022, the scheme manager must determine whether interest is paid and, if so, what rate of interest applies and how it is calculated. (3) The following provisions of the PSP Directions 2022 apply in relation to a determination under sub-paragraph (2) as if it were a determination under direction 16(1) of those Directions— (a) direction 16(2) (provision of explanation); (b) direction 16(3) and (4) (appeals). (22) (1) This paragraph applies where— (a) relevant amounts owed by and to a person (“P”) fall to be paid at the same time or similar times, and (b) the scheme manager has determined the interest (if any) that is to be paid on the relevant amounts in accordance with paragraph 21. (2) The scheme manager may determine, in accordance with direction 19(2) to (5) of the PSP Directions 2022, that the relevant amounts (and any interest on them) must be aggregated and that the difference must be paid by P to the Scheme or (as the case may be) by the scheme to P. (3) For the purposes of this paragraph, any amounts owed by P under the rules of a relevant injury and compensation scheme are treated as a relevant amount owed by P to this scheme, where those amounts arose by virtue of the operation of the provisions of Chapter 1 of Part 1 of PSPJOA 2022. (4) The following provisions of the PSP Directions 2022 apply in relation to a determination under sub-paragraph (2) as if it were a determination under direction 19(1) of those Directions— (a) direction 19(6) (provision of explanation); (b) direction 19(7) and (8) (appeals). (23) (1) The scheme manager may reduce or waive an amount owed by a person to the scheme under— (a) section 14 of PSPJOA 2022, or (b) this Schedule. (2) When reducing or waiving an amount under sub-paragraph (1), the scheme manager must comply with the requirements set out in direction 4(1)(a) to (c) of the PSP Directions 2022 (and the reference in direction 4(1)(c) to “any scheme regulations made by virtue of section 26(1)(b) of PSPJOA 2022” is to be read as a reference to paragraph 25). (24) This Chapter applies in respect of a relevant amount (together with any interest on that relevant amount) owed after taking into account the effect, if any, of paragraphs 21 to 23 (a “net liability”). (25) (1) This paragraph applies where a person (“P”) owes a net liability to the scheme manager. (2) The scheme manager must send a notice in writing to P setting out— (a) how the net liability has been calculated, (b) an explanation of the circumstances in which the net liability may be reduced or waived under paragraph 23, (c) when and how the net liability must be paid, and (d) the consequences of not paying the net liability. (3) Where— (a) the scheme manager has sent a notice under sub-paragraph (2), and (b) the amount of the net liability is subsequently adjusted, the scheme manager must send another notice in writing to P under sub-paragraph (2). (4) P must pay the amount of the net liability to the scheme manager— (a) before the end of the period of 6 months beginning with the day after the day on which P receives the most recent notice under sub-paragraph (2), or (b) in accordance with an agreement under sub-paragraph (5). (5) P and the scheme manager may agree that the net liability is to be paid in part or in full— (a) by way of instalments, or (b) by way of deductions from any benefits (including a lump sum benefit) to which P is entitled under an armed forces pension scheme. (6) P and the scheme manager may agree to vary an agreement under sub-paragraph (5). (7) Where P does not pay any amount that falls due by virtue of sub-paragraph (4)(a) or an agreement under sub-paragraph (5), the scheme manager may deduct such sums from benefits payable to P under an armed forces pension scheme as seem reasonable to the scheme manager for the purpose of discharging P’s liability. (26) (1) This paragraph applies where the scheme manager owes a net liability to a person (“P”). (2) The scheme manager must pay the amount of the net liability to P— (a) as soon as reasonably practicable after the Scheme manager determines the amount of the net liability, or (b) where the scheme manager requires P to provide information in accordance with sub-paragraph (3), as soon as reasonably practicable after receipt of that information. (3) Before paying the amount of a net liability owed to P, the scheme manager may, by written notice given as soon as reasonably practicable after the scheme manager determines the amount of the net liability, require P to provide information in relation to the payment of the net liability which is— (a) information within P’s possession, or (b) information which P may reasonably be expected to obtain.

Signed

Andrew Murrison — Parliamentary Under Secretary of State — Ministry of Defence — 6th September 2023

Scott Mann — Amanda Solloway — Two Lords Commissioners of His Majesty's Treasury — HM Treasury — 1st September 2023

Explanatory note

(This note is not part of the Regulations)

Explanatory Note

The Public Service Pensions Act 2013 (c. 25) (“PSPA 2013”) makes provision, and confers powers to make further provision (in the form of “Scheme regulations” as defined in section 1 of PSPA 2013), about the establishment of public service pension schemes. The Armed Forces Pensions Regulations 2014 (S.I. 2014/2336) (“the 2015 Regulations”) are the scheme regulations establishing the successor pension scheme (“the reformed scheme”) to six pre-2015 legacy pension schemes for members of the armed forces with effect from 1st April 2015. The Armed Forces (Transitional Provisions) Pensions Regulations 2015 (S.I. 2015/568) amended the relevant legacy pension schemes and provided for transitional protection for certain cohorts of legacy scheme members. Transitional protection of this sort was subsequently found to unlawfully discriminate between legacy scheme members on the basis of age.

The Public Service Pensions and Judicial Offices Act 2022 (c. 7) (“PSPJOA 2022”), at Chapter 1, makes provision, and confers powers for scheme regulations under PSPA 2013 to make further provision, in relation to specified service (“remediable service” as defined in section 1 of PSPJOA 2022) of members who benefited from transitional protection, and of members who did not benefit from transitional protection only by reason of their age. Section 22 of PSPJOA 2022 makes provision for scheme regulations to make provision about injury and compensation benefits payable under existing injury and compensation schemes, to make provision for cases where a member is made redundant, for cases where a member’s remuneration is subject to a condition relating to pensionable service under a particular scheme and for cases where two schemes make provision in relation to the same period of remediable service. Section 27 of PSPJOA 2022 requires certain powers to make scheme regulations to be exercised in accordance with Treasury directions.

These Regulations are scheme regulations under PSPA 2013 and made in accordance with PSPJOA 2022, and relate to a member’s remediable service in an armed forces pension scheme. They are, to the extent required by section 27 of PSPJOA 2022, made in accordance with Treasury directions under that section (in the form of the Public Service Pensions (Exercise of Powers, Compensation and Information) Directions 2022). These Regulations have retrospective effect, which is authorised by section 3(3)(b) of PSPA 2013.

Part 2 of these Regulations makes provision for members of the Armed Forces Pension Scheme 1975 (“AFPS 1975”). The rules for the AFPS 1975 are set out in Schedules 1 and 3 to three instruments, one for each of the Services. This Part amends Schedule 1 rules relating to reckonable service, abatement of pension, and the calculation of an officer’s pension. Schedule 3 is amended by substituting a definition of a member’s transition date and omitting the unlawfully discriminatory rule. This Part also inserts a new Schedule into the instruments containing the rules of the AFPS 1975, making provision for members with remediable service under PSPJOA 2022.

Part 3 of these Regulations makes provision for members of the Armed Forces Pension Scheme 2005 (“AFPS 2005”). This Part amends rules relating to reckonable service, nomination of death in service benefits, aggregation of service and abatement of pension. Schedule 2 to the AFPS 2005 rules is amended by substituting a definition of a member’s transition date and omitting the unlawfully discriminatory rule. This Part also inserts a new Schedule into the AFPS 2005, making provision for members with remediable service under PSPJOA 2022.

Part 4 of these Regulations amends the rules of the Armed Forces Early Departure Payments Scheme 2005 (“EDP 2005”), by amending definitions and inserting a new Schedule, making provision for members with remediable service under PSPJOA 2022.

Part 5 of these Regulations makes provision for members of the Reserve Forces Pension Scheme 2005 (“RFPS 2005”). This Part amends rules relating to reckonable service, nomination of death in service benefits and abatement of pension. Schedule 3 to the RFPS 2005 rules is amended by substituting a definition of a member’s transition date and omitting the unlawfully discriminatory rule. This Part also inserts a new Schedule into the RFPS 2005, making provision for members with remediable service under PSPJOA 2022.

Part 6 of these Regulations makes provision for members of the Full-Time Reserve Service Pension Scheme 1997 (“FTRS 1997”). This Part amends rules relating to reckonable service and abatement of pension. Schedule 2 to the FTRS 1997 rules is amended by substituting a definition of a member’s transition date and omitting the unlawfully discriminatory rule. This Part also inserts a new Schedule into the FTRS 1997, making provision for members with remediable service under PSPJOA 2022.

Part 7 of these Regulations makes provision for members of the Non Regular Permanent Staff Pension Scheme (“NRPS 2011”). This Part amends a rule relating to reckonable service in Schedule 1. Schedule 3 to the NRPS 2011 rules is amended by substituting a definition of a member’s transition date and omitting the unlawfully discriminatory rule. This Part also inserts a new Schedule into the NRPS 2011, making provision for members with remediable service under PSPJOA 2022.

Part 8 of these Regulations makes provision for members of the Armed Forces Pension Scheme 2015 (“the reformed scheme”). This Part amends a provision in the 2015 Regulations relating to eligibility for active membership where a member opts back into remediable service. This Part also inserts a new Schedule into the reformed scheme, making provision for members with remediable service under PSPJOA 2022.

Part 9 of these Regulations amends the Armed Forces Resettlement Commutation Scheme 2010 in relation to members with remediable service under PSPJOA 2022.

Part 10 of these Regulations amends the rules of the Armed Forces Redundancy Scheme 2020 in relation to members with remediable service under PSPJOA 2022.

Part 11 of these Regulations amends the rules of the Armed Forces Compensation Scheme 2011, making provision for the recovery of overpayments relating to a member with remediable service under PSPJOA 2022 in certain cases.

Schedule 1 to these Regulations contains the new Schedule to be inserted into the AFPS 1975, divided into the following Parts.

• Part 1 of the Schedule contains introductory provisions and definitions, particularly of those members who are eligible to make a decision under the terms of the Schedule (and the provisions of PSPJOA 2022).

• Part 2 makes provision about when and to whom a remediable service statement is to be provided by the Scheme manager, as well as the contents of the remediable service statement.

• Part 3 makes provision about the principal decisions that may be made in relation to a member’s remediable service— Chapter 1 makes provision about when and how an election may be made for service in respect of which a member opted-out of an armed forces pension scheme to be reinstated and treated as remediable service; Chapter 2 makes provision about when and how a decision may be made, or be deemed to have been made, about whether the remediable service of a pensioner or deceased member (an “immediate choice member”) is to be treated as service in the member’s legacy scheme or in the reformed scheme; Chapter 3 makes provision similar to Chapter 2, but in relation to the remediable service of an active or deferred member (a “deferred choice member”).

• Part 4 makes provision about cases in which the pension rights secured by virtue of a member’s remediable service are at issue in proceedings relating to the member’s separation from a spouse or civil partner— Chapter 1 makes provision about sharing the value of such rights under a pension sharing order where they are subject to a pension debit under section 29 of the Welfare Reform and Pensions Act 1999 (c. 30) (“WRPA 1999”). It provides, in particular, for the calculation or, where appropriate, the re-calculation of the value of a pension debit and a pension credit in relation to the rights; Chapter 2 makes provision about the calculation of the value of rights for the purposes of sharing those rights under an arrangement other than a pension sharing order.

• Part 5 makes provision about voluntary contribution arrangements that may be entered into by a member in relation to the period of their remediable service, to secure further pension rights.

• Part 6 makes provision about transfers in and out of the Scheme of pension rights during the period of a member’s remediable service.

• Part 7 makes provision about special cases: the protection of child pensions, determination of ill-health pension awards, calculation of benefits, death lump sum nomination, abatement and the payment of annual allowance tax charges.

• Part 8 makes provision about the benefits that may be payable where a member makes a decision to elect for new scheme benefits.

• Part 9 makes provision about any amounts (“relevant amounts”) owed to or by a person as a result of PSPJOA 2022 or these Regulations— Chapter 2 makes provision for the calculation of interest on relevant amounts, for the increase of benefits instead of the payment of a relevant amount, for the making of an application where a person wishes to claim compensation, and for the netting off of relevant amounts owed to and by a person; Chapter 3 makes provision about the reduction and waiver of relevant amounts, in particular a requirement for the Scheme manager to reduce some relevant amounts by tax relief amounts, the discretion of the Scheme manager to reduce or waive relevant amounts owed by a person to a scheme in certain circumstances, and the option to defer payment of certain relevant amounts owed to a member until an election is made in relation to the member’s remediable service; Chapter 4 makes provision about when and how relevant amounts must be paid.

• Part 10 makes provision for determining who may make the principal decision under Part 3 where the member has died.

Schedule 2 to these Regulations contains the new Schedule to be inserted into the AFPS 2005, divided into the following Parts.

• Part 1 of the Schedule contains introductory provisions and definitions, particularly of those members who are eligible to make a decision under the terms of the Schedule (and the provisions of PSPJOA 2022).

• Part 2 makes provision about when and to whom a remediable service statement is to be provided by the Scheme manager, as well as the contents of the remediable service statement.

• Part 3 makes provision about the principal decisions that may be made in relation to a member’s remediable service— Chapter 1 makes provision about when and how an election may be made for service in respect of which a member opted-out of an armed forces pension scheme to be reinstated and treated as remediable service; Chapter 2 makes provision about when and how a decision may be made, or be deemed to have been made, about whether the remediable service of an immediate choice member is to be treated as service in the member’s legacy scheme or in the reformed scheme; Chapter 3 makes provision similar to Chapter 2, but in relation to the remediable service of a deferred choice member.

• Part 4 makes provision for the payment of pension in relation to certain former members of the AFPS 1975 (re-joiners).

• Part 5 makes provision about cases in which the pension rights secured by virtue of a member’s remediable service are at issue in proceedings relating to the member’s separation from a spouse or civil partner— Chapter 1 makes provision about sharing the value of such rights under a pension sharing order where they are subject to a pension debit under section 29 of the WRPA 1999. It provides, in particular, for the calculation or, where appropriate, the re-calculation of the value of a pension debit and a pension credit in relation to the rights; Chapter 2 makes provision about the calculation of the value of rights for the purposes of sharing those rights under an arrangement other than a pension sharing order.

• Part 6 makes provision about voluntary contribution arrangements that may be entered into by a member in relation to the period of their remediable service, to secure further pension rights.

• Part 7 makes provision about transfers in and out of the Scheme of pension rights during the period of a member’s remediable service.

• Part 8 makes provision about special cases: the protection of child pensions, determination of ill-health pension awards, calculation of benefits, death lump sum nomination, abatement and the payment of annual allowance tax charges.

• Part 9 makes provision about relevant amounts owed to or by a person as a result of PSPJOA 2022 or these Regulations— Chapter 2 makes provision for the calculation of interest on relevant amounts, for the increase of benefits instead of the payment of a relevant amount, for the making of an application where a person wishes to claim compensation, and for the netting off of relevant amounts owed to and by a person; Chapter 3 makes provision about the reduction and waiver of relevant amounts, in particular a requirement for the Scheme manager to reduce some relevant amounts by tax relief amounts, the discretion of the Scheme manager to reduce or waive relevant amounts owed by a person to a Scheme in certain circumstances, and the option to defer payment of certain relevant amounts owed to a member until an election is made in relation to the member’s remediable service; Chapter 4 makes provision about when and how relevant amounts must be paid.

• Part 10 makes provision for determining who may make the principal decision under Part 3 where the member has died.

Schedule 3 to these Regulations contains the new schedule to be inserted into the EDP 2005, divided into the following Parts.

• Part 1 of the Schedule contains introductory provisions and definitions, particularly of those members who are eligible to make a decision under the terms of the Schedule (and the provisions of PSPJOA 2022).

• Part 2 makes provision about when and to whom a remediable service statement is to be provided by the Scheme manager, as well as the contents of the remediable service statement.

• Part 3 makes provision about the principal decisions that may be made in relation to a member’s remediable service— Chapter 1 makes provision about when and how an election may be made for service in respect of which a member opted-out of an armed forces pension scheme to be reinstated and treated as remediable service; Chapter 2 makes provision about when and how a decision may be made, or be deemed to have been made, about whether the remediable service of an immediate choice member is to be treated as service in the member’s legacy scheme or in the reformed scheme; Chapter 3 makes provision similar to Chapter 2, but in relation to the remediable service of a deferred choice member.

• Part 4 makes provision about special cases: the calculation of benefits in respect of remediable service where the member makes an election for new scheme benefits.

• Part 5 makes provision about relevant amounts owed to or by a person as a result of PSPJOA 2022 or these Regulations— Chapter 2 makes provision for the calculation of interest on relevant amounts, for the increase of benefits instead of the payment of a relevant amount, for the making of an application where a person wishes to claim compensation, and for the netting off of relevant amounts owed to and by a person; Chapter 3 makes provision about the reduction and waiver of relevant amounts, in particular a requirement for the Scheme manager to reduce some relevant amounts by tax relief amounts, the discretion of the Scheme manager to reduce or waive relevant amounts owed by a person to a scheme in certain circumstances, and the option to defer payment of certain relevant amounts owed to a member until an election is made in relation to the member’s remediable service; Chapter 4 makes provision about when and how relevant amounts must be paid.

Schedule 4 to these Regulations contains the new Schedule to be inserted into the RFPS 2005, divided into the following Parts.

• Part 1 of the Schedule contains introductory provisions and definitions, particularly of those members who are eligible to make a decision under the terms of the Schedule (and the provisions of PSPJOA 2022).

• Part 2 makes provision about when and to whom a remediable service statement is to be provided by the Scheme manager, as well as the contents of the remediable service statement.

• Part 3 makes provision about the principal decisions that may be made in relation to a member’s remediable service— Chapter 1 makes provision about when and how an election may be made for service in respect of which a member opted-out of an armed forces pension scheme to be reinstated and treated as remediable service; Chapter 2 makes provision about when and how a decision may be made, or be deemed to have been made, about whether the remediable service of an immediate choice member is to be treated as service in the member’s legacy scheme or in the reformed scheme; Chapter 3 makes provision similar to Chapter 2, but in relation to the remediable service of a deferred choice member.

• Part 4 makes provision about cases in which the pension rights secured by virtue of a member’s remediable service are at issue in proceedings relating to the member’s separation from a spouse or civil partner— Chapter 1 makes provision about sharing the value of such rights under a pension sharing order where they are subject to a pension debit under section 29 of the WRPA 1999. It provides, in particular, for the calculation or, where appropriate, the re-calculation of the value of a pension debit and a pension credit in relation to the rights; Chapter 2 makes provision about the calculation of the value of rights for the purposes of sharing those rights under an arrangement other than a pension sharing order.

• Part 5 makes provision about voluntary contribution arrangements that may be entered into by a member in relation to the period of their remediable service, to secure further pension rights.

• Part 6 makes provision about transfers in and out of the Scheme of pension rights during the period of a member’s remediable service.

• Part 7 makes provision about special cases: the protection of child pensions, calculation of benefits, abatement, death lump sum nomination, and the payment of annual allowance tax charges.

• Part 8 makes provision about relevant amounts owed to or by a person as a result of PSPJOA 2022 or these Regulations— Chapter 2 makes provision for the calculation of interest on relevant amounts, for the increase of benefits instead of the payment of a relevant amount, for the making of an application where a person wishes to claim compensation, and for the netting off of relevant amounts owed to and by a person; Chapter 3 makes provision about the reduction and waiver of relevant amounts, in particular a requirement for the Scheme manager to reduce some relevant amounts by tax relief amounts, the discretion of the Scheme manager to reduce or waive relevant amounts owed by a person to a scheme in certain circumstances, and the option to defer payment of certain relevant amounts owed to a member until an election is made in relation to the member’s remediable service; Chapter 4 makes provision about when and how relevant amounts must be paid.

• Part 9 makes provision for determining who may make the principal decision under Part 3 where the member has died.

Schedule 5 to these Regulations contains the new schedule to be inserted into the FTRS 1997, divided into the following Parts.

• Part 1 of the Schedule contains introductory provisions and definitions, particularly of those members who are eligible to make a decision under the terms of the Schedule (and the provisions of PSPJOA 2022).

• Part 2 makes provision about when and to whom a remediable service statement is to be provided by the Scheme manager, as well as the contents of the remediable service statement.

• Part 3 makes provision about the principal decisions that may be made in relation to a member’s remediable service— Chapter 1 makes provision about when and how an election may be made for service in respect of which a member opted-out of an armed forces pension Scheme to be reinstated and treated as remediable service; Chapter 2 makes provision about when and how a decision may be made, or be deemed to have been made, about whether the remediable service of an immediate choice member is to be treated as service in the member’s legacy scheme or in the reformed scheme; Chapter 3 makes provision similar to Chapter 2, but in relation to the remediable service of a deferred choice member.

• Part 4 makes provision about cases in which the pension rights secured by virtue of a member’s remediable service are at issue in proceedings relating to the member’s separation from a spouse or civil partner— Chapter 1 makes provision about sharing the value of such rights under a pension sharing order where they are subject to a pension debit under section 29 of the WRPA 1999. It provides, in particular, for the calculation or, where appropriate, the re-calculation of the value of a pension debit and a pension credit in relation to the rights; Chapter 2 makes provision about the calculation of the value of rights for the purposes of sharing those rights under an arrangement other than a pension sharing order.

• Part 5 makes provision about transfers in and out of the Scheme of pension rights during the period of a member’s remediable service.

• Part 6 makes provision about special cases: the protection of child pensions, determination of ill-health pension awards, calculation of benefits, death lump sum nomination, abatement and the payment of annual allowance tax charges.

• Part 7 makes provision about relevant amounts owed to or by a person as a result of PSPJOA 2022 or these Regulations— Chapter 2 makes provision for the calculation of interest on relevant amounts, for the increase of benefits instead of the payment of a relevant amount, for the making of an application where a person wishes to claim compensation, and for the netting off of relevant amounts owed to and by a person; Chapter 3 makes provision about the reduction and waiver of relevant amounts, in particular a requirement for the Scheme manager to reduce some relevant amounts by tax relief amounts, the discretion of the Scheme manager to reduce or waive relevant amounts owed by a person to a scheme in certain circumstances, and the option to defer payment of certain relevant amounts owed to a member until an election is made in relation to the member’s remediable service; Chapter 4 makes provision about when and how relevant amounts must be paid.

• Part 8 makes provision for determining who may make the principal decision under Part 3 where the member has died.

Schedule 6 to these Regulations contains the new Schedule to be inserted into the NRPS 2011, divided into the following Parts.

• Part 1 of the Schedule contains introductory provisions and definitions, particularly of those members who are eligible to make a decision under the terms of the Schedule (and the provisions of PSPJOA 2022).

• Part 2 makes provision about when and to whom a remediable service statement is to be provided by the Scheme manager, as well as the contents of the remediable service statement.

• Part 3 makes provision about the principal decisions that may be made in relation to a member’s remediable service— Chapter 1 makes provision about when and how an election may be made for service in respect of which a member opted-out of an armed forces pension scheme to be reinstated and treated as remediable service; Chapter 2 makes provision about when and how a decision may be made, or be deemed to have been made, about whether the remediable service of an immediate choice member is to be treated as service in the member’s legacy scheme or in the reformed scheme; Chapter 3 makes provision similar to Chapter 2, but in relation to the remediable service of a deferred choice member.

• Part 4 makes provision about cases in which the pension rights secured by virtue of a member’s remediable service are at issue in proceedings relating to the member’s separation from a spouse or civil partner— Chapter 1 makes provision about sharing the value of such rights under a pension sharing order where they are subject to a pension debit under section 29 of the WRPA1999. It provides, in particular, for the calculation or, where appropriate, the re-calculation of the value of a pension debit and a pension credit in relation to the rights; Chapter 2 makes provision about the calculation of the value of rights for the purposes of sharing those rights under an arrangement other than a pension sharing order.

• Part 5 makes provision about transfers in and out of the Scheme of pension rights during the period of a member’s remediable service.

• Part 6 makes provision about special cases: the protection of child pensions, determination of ill-health pension awards, calculation of benefits, death lump sum nomination and the payment of annual allowance tax charges.

• Part 7 makes provision about relevant amounts owed to or by a person as a result of PSPJOA 2022 or these Regulations— Chapter 2 makes provision for the calculation of interest on relevant amounts, for the increase of benefits instead of the payment of a relevant amount, for the making of an application where a person wishes to claim compensation, and for the netting off of relevant amounts owed to and by a person; Chapter 3 makes provision about the reduction and waiver of relevant amounts, in particular a requirement for the Scheme manager to reduce some relevant amounts by tax relief amounts, the discretion of the Scheme manager to reduce or waive relevant amounts owed by a person to a scheme in certain circumstances, and the option to defer payment of certain relevant amounts owed to a member until an election is made in relation to the member’s remediable service; Chapter 4 makes provision about when and how relevant amounts must be paid.

• Part 8 makes provision for determining who may make the principal decision under Part 3 where the member has died.

Schedule 7 to these Regulations contains the new Schedule to be inserted into the 2015 Regulations, divided into the following Parts.

• Part 1 of the Schedule contains introductory provisions and definitions.

• Part 2 makes provision in relation to added pension— extinguishing rights purchased during a period of remediable service and providing for compensation to be paid to the member; to allow the member to make an additional lump sum contribution in the period ending 31st March 2025 to purchase added pension.

• Part 3 makes provision about cases in which the pension rights secured by virtue of a member’s remediable service are at issue in proceedings relating to the member’s separation from a spouse or civil partner.

• Part 4 makes provision about transfers in and out of the scheme of pension rights during the period of a member’s remediable service.

• Part 5 makes provision the calculation of the index adjustment where member makes an election for reformed scheme benefits.

• Part 6 makes provision about relevant amounts owed to or by a person as a result of PSPJOA 2022 or these Regulations— Chapter 2 makes provision for the calculation of interest on relevant amounts, for the increase of benefits instead of the payment of a relevant amount, for the making of an application where a person wishes to claim compensation, and for the netting off of relevant amounts owed to and by a person; Chapter 3 makes provision about the reduction and waiver of relevant amounts, in particular a requirement for the Scheme manager to reduce some relevant amounts by tax relief amounts, the discretion of the Scheme manager to reduce or waive relevant amounts owed by a person to a scheme in certain circumstances, and the option to defer payment of certain relevant amounts owed to a member until an election is made in relation to the member’s remediable service; Chapter 4 makes provision about when and how relevant amounts must be paid.

An impact assessment has not been completed for these Regulations. An Explanatory Memorandum has been published alongside these Regulations on https://www.legislation.gov.uk/.

Footnotes

[^f00001]: 2013 c. 25. Section 3(1) was amended by section 94(2) of PSPJOA 2022 and section 3(2)(c) was inserted by section 94(3) of that Act.

[^f00002]: 2022 c. 7.

[^f00003]: 1999 c. 30.

[^f00004]: This Order (“the Naval Pensions Order”) sets out the Armed Forces Pension Scheme 1975 in relation to former members of the regular Navy and Royal Marines. Schedule 1 to the Naval Pensions Order was revoked and replaced with a revised Schedule 1 by the Naval and Marine Pensions (Armed Forces Pension Scheme 1975 and Attributable Benefits Scheme) (Amendment) Order 2010. Schedule 3 to the Naval Pensions Order was inserted by S.I. 2015/568 and has been amended by S.I. 2022/323. There are other amending instruments but none is relevant. Hard copies can be obtained from Ministry of Defence, AF Remuneration - Pensions, Main Building, Whitehall, London SW1A 2HB.

[^f00005]: This Warrant (“the Army Pensions Warrant”) sets out the Armed Forces Pension Scheme 1975 in relation to former members of the regular Army. Schedule 1 to the Army Pensions Warrant was revoked and replaced with a revised Schedule 1 by the Army Pensions (Armed Forces Pension Scheme 1975 and Attributable Benefits Scheme) (Amendment) Warrant 2010. Schedule 3 to the Army Pensions Warrant was inserted by S.I. 2015/568 and has been amended by S.I. 2022/323. There are other amending instruments but none is relevant. Hard copies can be obtained from Ministry of Defence, AF Remuneration - Pensions, Main Building, Whitehall, London SW1A 2HB.

[^f00006]: This Order (“the Air Force Pensions Order”) sets out the Armed Forces Pension Scheme 1975 in relation to former members of the regular Royal Air Force. Schedule 1 to the Air Force Pensions Order was revoked and replaced with a revised Schedule 1 by the Air Force (Armed Forces Pension Scheme 1975 and Attributable Benefits Scheme) (Amendment) Order 2010. Schedule 3 to the Air Force Pensions Order was inserted by S.I. 2015/568 and has been amended by S.I. 2022/323. There are other amending instruments but none is relevant. Hard copies can be obtained from Ministry of Defence, AF Remuneration - Pensions, Main Building, Whitehall, London SW1A 2HB.

[^f00007]: S.I. 2020/1298.

[^f00008]: S.I. 2005/438; relevant amending instruments are S.I. 2009/544, 2015/568 and 2018/1111.

[^f00009]: S.I. 2005/437; relevant amending instruments are S.I. 2015/568 and 2022/323.

[^f00010]: These Regulations establish the Reserve Forces Pension Scheme 2005. These Regulations are made under sections 4 and 8 of the Reserve Forces Act 1996 (c. 14) and are not made by statutory instrument. The Regulations were amended by S.I. 2015/568 which inserted Schedule 3 and by S.I. 2022/323. There are other amending instruments but none are relevant. Hard copies of those instruments which are not statutory instruments can be obtained from Ministry of Defence, AF Remuneration - Pensions, Main Building, Whitehall, London SW1A 2HB.

[^f00011]: These Regulations establish the Full-time Reserve Service Pension Scheme 1997. These Regulations are made under sections 4 and 8 of the Reserve Forces Act 1996 (c. 14) and are not made by statutory instrument. The Regulations were amended by S.I. 2015/568 which inserted Schedule 2 and S.I. 2022/323. There are other amending instruments but none is relevant. Hard copies of those instruments which are not statutory instruments can be obtained from Ministry of Defence, AF Remuneration - Pensions, Main Building, Whitehall, London SW1A 2HB.

[^f00012]: These Regulations establish the Non Regular Permanent Staff Pension Scheme. These Regulations are made under sections 4, 6 and 8 of the Reserve Forces Act 1996 (c. 14) and are not made by statutory instrument. The Regulations were amended by S.I. 2015/568 which inserted Schedule 3 and S.I. 2022/323. There are other amending instruments but none is relevant. Hard copies of those instruments which are not statutory instruments can be obtained from Ministry of Defence, AF Remuneration - Pensions, Main Building, Whitehall, London SW1A 2HB.

[^f00013]: S.I. 2014/2336: relevant amending instruments are S.I. 2015/568 and 2022/323.

[^f00014]: S.I. 2010/832; relevant amending instruments are S.I. 2015/568 and 2020/1298.

[^f00015]: S.I. 2011/517.

[^f00016]: S.I. 2010/832.

[^f00017]: See section 34 of PSPJOA 2022 for the meaning of “new scheme benefits”.

[^f00018]: Published on 15 December 2022 and accessible online at https://www.gov.uk/government/publications/public-service-pensions-and-judicial-offices-act-2022-treasury-directions. A hard copy is available on written request to His Majesty’s Treasury, 1 Horse Guards Road, London, SW1A 2HQ.

[^f00019]: See section 1 of PSPJOA 2022 for the meaning of “remediable service”.

[^f00020]: See section 29(10) of PSPJOA 2022 for the meaning of “the relevant date”.

[^f00021]: In accordance with section 29(9) of PSPJOA 2022, only one request under regulation 4(2)(b)(ii) may be made during any period of 12 months.

[^f00022]: See section 36 of PSPJOA 2022 for the meaning of “opted-out service”.

[^f00023]: See section 25(8) of PSPJOA 2022 for the meaning of “non-discrimination rule” and section 25(9) for the circumstances in which a breach of a non-discrimination rule is “relevant”.

[^f00024]: See section 7(2) of PSPJOA 2022 for the meaning of “the end of the section 6 election period”.

[^f00025]: See section 19(7) of PSPJOA 2022 for the meanings of “pension debit” and “pension credit”.

[^f00026]: S.I. 2000/1048. Regulation 2 was amended by S.I. 2005/2877 and 2016/289. Regulation 3 was amended by S.I. 2005/2877, 2008/1050 and 2016/289. Regulation 4 was amended by S.I. 2000/2691, S.I. 2008/1050 and S.I. 2016/289.

[^f00027]: S.I. 2009/1171. Regulataion 6 was amended by section 42(6)(a) of the Finance Act 2014 (c. 26).

[^f00028]: 2003 c. 1.

[^f00029]: In accordance with section 110(1) of PSPJOA 2022, “FA 2004” means the Finance Act 2004 (c. 12). Section 237B was inserted by paragraph 15 of Schedule 17 to the Finance Act 2011 (c. 11).

[^f00030]: See section 26(3) of PSPJOA 2022 for the meaning of “relevant amounts”.

[^f00031]: See section 23 of PSPJOA 2022 and direction 11 of the PSP Directions 2022 for the meaning of “compensatable loss”.

[^f00032]: See section 23(9) of PSPJOA 2022 for the meaning of “Part 4 tax loss”.

[^f00033]: S.I. 2006/55.

[^f00034]: S.I. 2005/437.

[^f00035]: See section 7(2) of PSPJOA 2022 for the meaning of “the end of the section 6 election period”.

[^f00036]: S.I. 2009/1171. Regulataion 6 was amended by section 42(6)(a) of the Finance Act 2014 (c. 26).

[^f00037]: S.I. 2005/438; relevant amending instruments are S.I. 2015/568 and 2022/323.

[^f00038]: See section 9(3) PSPJOA 2022.

[^f00039]: See section 13(2) of PSPJOA 2022.

[^f00040]: S.I. 2014/2328.

[^f00041]: S.I. 2009/1171. Regulataion 6 was amended by section 42(6)(a) of the Finance Act 2014 (c. 26).

[^f00042]: See section 33 of PSPJOA 2022 for the meaning of “Chapter 1 scheme”.

[^f00043]: S.I. 2009/1171. Regulataion 6 was amended by section 42(6)(a) of the Finance Act 2014 (c. 26).

[^f00044]: S.I. 2009/1171. Regulataion 6 was amended by section 42(6)(a) of the Finance Act 2014 (c. 26).