The Police Pensions (Remediable Service) (Scotland) Regulations 2023

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

• (c) the scheme manager makes a determination in accordance with direction 18(3) of those Directions.

• (3) The following apply in relation to a determination under direction 18(3) of the PSP Directions 2022—

• (a) direction 18(4) (provision of explanation);

• (b) direction 18(5) and (6) (appeals).

Netting off

59

• (1) This regulation 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—

• (i) determined the interest (if any) that is to be paid in the relevant amounts in accordance with regulation 56, and

• (ii) reduced the relevant amounts by tax relief amounts in accordance with regulation 60.

• (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) The following provisions of the PSP Directions 2022 apply to a determination under paragraph (2) as if it were a determination under direction 19(1) of those Directions—

• (a) direction 19(6) (provision of an explanation);

• (b) direction 19(7) and (8) (appeals).

CHAPTER 3 — Reduction and waiver of liabilities

Requirement to reduce liabilities by tax relief amounts

60

• (1) This regulation applies where under section 15, 16 or 17 of PSPJOA 2022—

• (a) a person owes a liability to pay pension contributions in relation to the remediable police service of a remedy member, or

• (b) the scheme manager owes a liability to pay compensation in relation to such service,

• (2) The scheme manager must reduce the liability by tax relief amounts—

• (a) determined in accordance with direction 4(5) to (9) of the PSP Directions 2022, and

• (b) before the liability is netted off in accordance with regulation 59.

• (3) The following provisions of the PSP Directions 2022 apply where the scheme manager makes a determination under direction 4(8)—

• (a) direction 4(10) (provision of explanation), and

• (b) direction 4(11) and (12) (appeals).

Power to reduce or waive amounts owed by a person to the scheme manager

61

• (1) The scheme manager may reduce or waive an amount owed by a person to the scheme under—

• (a) section 14, 15, 16 or 17 (“the corrections provisions”) of PSPJOA 2022, or

• (b) these Regulations.

• (2) When reducing or waiving an amount under 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 regulation 64.

Agreement to waive a liability owed by the scheme manager in respect of an immediate correction

62

• (1) This regulation applies where the scheme manager owes a liability to pay compensation to a person (“P”) under section 16(3) of PSPJOA 2022.

• (2) The scheme manager and P may agree to waive the liability.

• (3) An agreement referred to in paragraph (2)—

• (a) must be in writing,

• (b) may be rescinded with the agreement of the scheme manager and P, and

• (c) in any event ceases to apply where—

• (i) the end of the section 10 election period in relation to the remediable police service in respect of which compensation is payable has passed, and

• (ii) no section 10 election has been made (or deemed to have been made) in relation to that service.

• (4) Where an agreement is rescinded or otherwise ceases to apply, the scheme manager owes P the liability mentioned in paragraph (1).

CHAPTER 4 — Payment of net liabilities

Application of Chapter 4

63

This Chapter applies in respect of a relevant amount (together with any interest on that amount) owed after taking into account the effect, if any, of regulations 56 to 62 (a “net liability”).

Payment of amounts owed to the scheme manager

64

• (1) This regulation applies where a person (“P”) owes a net liability to the scheme manager.

• (2) The scheme manager must send 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 regulation 61,

• (c) where the net liability is calculated by reference to an amount by way of compensation under section 16(3) of PSPJOA 2022, an explanation of the agreement that may be made under regulation 62,

• (d) when and how the net liability must be paid, and

• (e) the consequences of not paying the net liability.

• (3) Where—

• (a) the scheme manager has sent a notice under 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 paragraph (2).

• (4) P must pay the amount of the net liability to the scheme manager—

• (a) where the net liability relates to the remediable police service of—

• (i) an immediate choice member, before the end of the period of six months beginning with the day after the day on which P receives the most recent notice under paragraph (2);

• (ii) a deferred choice member, before the day on which benefits become payable in relation to the member’s remediable police service, or

• (b) where the net liability includes an amount by way of corrections to pension contributions that are owed by virtue of an opted-out service election, in accordance with an agreement under paragraph (6), or

• (c) in accordance with an agreement under paragraph (8).

• (5) Where paragraph (4)(a)(ii) applies, P must pay the full amount of the net liability—

• (a) before the end of the period of three months beginning with the day on which any remediable service statement is provided under regulation 4(2)(a) or (b) in relation to the remediable police service in respect of which the net liability is owed;

• (b) in any event, before benefits become payable in relation to the remediable police service in respect of which the liability is owed.

• (6) Where paragraph (4)(b) applies, P and the scheme manager may agree that the net liability is to be paid in full by way of instalments over the period—

• (a) beginning on a date specified in the agreement (“the start date”), and

• (b) ending on the earlier of—

• (i) the day 14 years after the start date;

• (ii) the day before it is reasonably expected that, if a section 10 election were made in relation to the remediable police service to which the net liability relates, reformed scheme benefits would become payable to or in respect of that member.

• (7) P and the scheme manager (or the employer where responsibility is delegated) may agree that the net liability is to be paid in part or in full by way of—

• (a) deductions from any benefits (including a lump sum benefit) to which P is entitled under a police pension scheme;

• (b) instalments over the period beginning on the date specified in the agreement (“the start date”) and ending on the earlier of—

• (i) a day agreed between M and the scheme manager (or, where relevant, the employer) that is no later than the day five years after the start date, or

• (ii) where it occurs sooner, the day before it is reasonably expected that, if a section 10 election were made in relation to the remediable police service to which the net liability relates, reformed scheme benefits would become payable to or in respect of that member.

• (8) The amount of each instalment to be paid in accordance with an agreement under paragraph (6) is to be determined having consulted the scheme actuary.

• (9) P and the scheme manager may agree to vary an agreement under paragraph (6) or (7).

• (10) Where P does not pay any part of a net liability by the time specified in paragraph (4)(a)(i) or (5)(b), or in accordance with an agreement under paragraph (6) or (7), the scheme manager may deduct such sums from benefits payable to P under a police pension scheme as seem reasonable to the scheme manager for the purpose of discharging P’s liability.

• (11) P has no liability to pay an amount on account of the net liability until the time for payment arises in accordance with this regulation or an agreement under this regulation, and until that time the scheme manager has no cause of action for the recovery of any such amount (whether for the purposes of the Limitation Act 1980 or otherwise).

Payment of amounts owed to a person

65

• (1) This regulation 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 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.

SCHEDULE — Eligible decision-makers for deceased members

Interpretation

1

• (1) In this schedule—

• “beneficiary” means a person who has become entitled to receive any death benefit;

• “child”, except in the term “eligible child”, means a person under the age of 18;

• “death benefit” means a benefit payable under a police pension scheme following the death of a member of that scheme;

• “election” means an opted-out service election, a section 6 election or a deferred choice decision;

• “eligible decision-maker” means the person who may make—an opted-out service election as mentioned in regulation 6(2)(b);an immediate choice election as mentioned in regulation 8(2)(b);a deferred choice election decision as mentioned in regulation 12(2)(b).

• (2) In this schedule, a reference to—

• (a) a beneficiary is a reference to—

• (i) a beneficiary of death benefits in relation to M’s remediable police service;

• (ii) where the benefits in relation to M’s remediable police service are legacy scheme benefits, a person who would be a beneficiary of death benefits in relation to M’s remediable police service if the benefits in relation to that service were reformed scheme benefits;

• (b) an eligible child is a reference to an eligible child of M;

• (c) a surviving adult is a reference to a surviving adult in relation to M.

Sole beneficiary: an adult

2

Where a person is—

• (a) the sole beneficiary, and

• (b) an adult,

the eligible decision-maker is that person.

Sole beneficiary: a child

3

Where a person (“C”) is—

• (a) the sole beneficiary, and

• (b) a child,

the eligible decision-maker is C’s parent or guardian.

Sole beneficiary: a body

4

Where a body (whether corporate or unincorporate) is the sole beneficiary, the eligible decision-maker is—

• (a) M’s personal representative, or

• (b) where M has no personal representative, the scheme manager.

Sole beneficiary: M’s estate

5

Where M’s estate is the sole beneficiary, the eligible decision-maker is M’s personal representative.

Multiple beneficiaries: including a surviving adult

6

Where—

• (a) two or more adults are the only beneficiaries, and

• (b) one of those adults is a surviving adult (“A”),

the eligible decision-maker is A.

Multiple beneficiaries: including adult eligible children

7

• (1) Where—

• (a) two or more adults are the only beneficiaries,

• (b) none of those adults is a surviving adult, and

• (c) two or more of those adults are eligible children,

the eligible decision-maker is determined in accordance with sub-paragraph (2).

• (2) The eligible decision-maker is—

• (a) the person agreed upon by the adult eligible children, or

• (b) where no decision about whether to make an election has been received by the scheme manager by the day four weeks before an election must, in accordance with these Regulations, be received by the scheme manager, the scheme manager.

Multiple beneficiaries: nominated individuals only

8

• (1) Where—

• (a) two or more adults (the “nominated adults”) are beneficiaries of a lump sum death benefit, and

• (b) none of the following are beneficiaries—

• (i) a surviving adult, or

• (ii) an eligible child (whether or not an adult),

the eligible decision-maker is determined in accordance with sub-paragraph (2).

• (2) The eligible decision-maker is—

• (a) M’s personal representative;

• (b) where M has no personal representative, the person agreed upon by the nominated adults;

• (c) where—

• (i) M has no personal representative, and

• (ii) no decision about whether to make an election has been received by the scheme manager by the day four weeks before an election must, in accordance with these Regulations, be received by the scheme manager,

the scheme manager.

Multiple beneficiaries: non-adult eligible children

9

Where the only beneficiaries are children, two or more of which are eligible children, the eligible decision-maker is—

• (a) where one person has parental responsibility for all the eligible children, that person;

• (b) otherwise—

• (i) M’s personal representative, or

• (ii) where M has no personal representative, the scheme manager.

Multiple beneficiaries: nominated children only

10

Where the only beneficiaries of lump sum death benefits are two or more children who are not eligible children, the eligible decision-maker is—

• (a) where one person has parental responsibility for all the children, that person;

• (b) otherwise—

• (i) M’s personal representative, or

• (ii) where M has no personal representative, the scheme manager.

Multiple beneficiaries: one or more adults and one or more children

11

• (1) Where the beneficiaries include one or more adults and one or more children—

• (a) M’s personal representative is the eligible decision-maker;

• (b) where M has no personal representative, and—

• (i) one of the beneficiaries is a surviving adult, that surviving adult is the eligible decision-maker;

• (ii) none of the beneficiaries is a surviving adult and—

• (aa) one or more of the beneficiaries is an eligible child, or

• (bb) one of the beneficiaries is a surviving adult or an eligible child,

the eligible decision-maker is determined in accordance with sub-paragraph (2).

• (2) Where sub-paragraph (1)(b)(ii) applies, and—

• (a) all relevant children are under 18 and—

• (i) have the same guardian, the eligible-decision maker is that guardian;

• (ii) do not have the same guardian, the eligible decision-maker is the scheme manager;

• (b) all relevant children are 18 or over, the eligible decision-maker is—

• (i) the person agreed upon by those relevant children, or

• (ii) where no decision about whether to make an election has been received by the scheme manager by the day four weeks before an election must, in accordance with these Regulations, be received by the scheme manager, the scheme manager;

• (c) one or more relevant children are under 18 and one or more of the relevant children are 18 or over, the eligible decision-maker is the person agreed upon by—

• (i) the relevant children who are 18 or over, and

• (ii) the guardian (or guardians) of the relevant children who are under 18.

• (3) In sub-paragraph (2), a relevant child is—

• (a) where sub-paragraph (1)(b)(ii)(aa) applies, an eligible child;

• (b) where sub-paragraph (1)(b)(ii)(bb) applies, a person who meets one of the conditions in regulation 134(3) of the 2015 Regulations.

Other cases

12

In any case not covered by paragraphs 2 to 11, the eligible decision-maker is the scheme manager.

Signed

TOM ARTHUR — Authorised to sign by the Scottish Ministers — At 11.27 a.m. on 30th August 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 Police Pensions (Scotland) Regulations 2015 (S.S.I. 2015/142) (“the 2015 Regulations”) are the scheme regulations establishing the successor police pension scheme (“the reformed scheme”) to the schemes established by the Police Pensions Regulations 1987 (S.I. 1987/257) and the Police Pensions (Scotland) Regulations 2007 (S.S.I. 2007/201) (“the legacy schemes”). The 2015 Regulations 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 benefitted from transitional protection, and of members who did not benefit from transitional protection only by reason of their age. 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 in accordance with PSPJOA 2022 in relation to a member’s remediable service in a police 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 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—

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—

Part 5 makes provision about lump sum voluntary contributions paid by a member during the period of their remediable service, and periodical contributions paid by a member under an arrangement which commenced during the period of their remediable service, to secure further pension rights—

Part 6 makes provision about transfers in and out of a police pension scheme of pension rights during the period of a member’s remediable service—

Part 7 makes provision about special cases—

Part 8 makes provision about any amounts (“relevant amounts”) owed to or by a person as a result of PSPJOA 2022 or these Regulations—

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]: S.I. 1987/257.

[^f00004]: S.S.I. 2007/201.

[^f00005]: S.S.I. 2015/142.

[^f00006]: 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.

[^f00007]: See section 4 of PSPJOA 2022 for the meaning of “relevant Chapter 1 legacy scheme”.

[^f00008]: See section 34 of PSPJOA 2022 for the meaning of “new scheme benefits”.

[^f00009]: See section 1 of PSPJOA 2022 for the meaning of “remediable service”.

[^f00010]: See section 110(1) of PSPJOA 2022 for the meaning of “pensionable service”.

[^f00011]: See section 29(10) of PSPJOA 2022 for the meaning of “the relevant date”.

[^f00012]: In accordance with section 29(9) of PSPJOA 2022, only one request under regulation 3(2)(b)(ii) may be made during any period of 12 months.

[^f00013]: See sections 5(7) (read with section 4) and 36 of PSPJOA 2022 for the meaning of relevant opted-out service in relation to a Chapter 1 legacy scheme (such as the 1987 and 2006 schemes).

[^f00014]: See section 25(8) of PSPJOA 2022 for the meaning of “non-discrimination rule” and section 25(9) for circumstances in which breach of such a rule is “relevant”.

[^f00015]: See section 7(2) of PSPJOA 2022 for the meaning of “the end of the section 6 election period”.

[^f00016]: See sections 6(5) and (7), 7(1)(b) and 9 of PSPJOA 2022 about the effect of a section 6 election.

[^f00017]: See section 110(1) of PSPJOA 2022 for the meaning of “voluntary contributions”.

[^f00018]: In accordance with section 110(1) of PSPJOA 2022, “WRPA 1999” means the Welfare Reform and Pensions Act 1999 (c. 30).

[^f00019]: See section 19(7) of PSPJOA 2022 for the meanings of “pension debit” and “pension credit”.

[^f00020]: See section 33 of PSPJOA 2022 for the meaning of “Chapter 1 scheme”.

[^f00021]: S.I. 2009/1171.

[^f00022]: Regulation B3 was amended by S.I. 1990/805.

[^f00023]: See section 26(3) of PSPJOA 2022 for the meaning of “relevant amounts”.

[^f00024]: See section 23 of PSPJOA 2022 and direction 11 of the PSP Directions 2022 for the meaning of “compensatable loss”.

[^f00025]: See section 23(9) of PSPJOA 2022 for the meaning of “Part 4 tax loss”.

Editorial notes

[^key-e4641889a897dcce8a94e592f27844f6]: Reg. 8 in force at 1.10.2023, see reg. 1(2)

[^key-ee3c042501a1c016f6b111baa9cbfbe7]: Reg. 1 in force at 1.10.2023, see reg. 1(2)

[^key-9855fc5958a1ae6bf375cf6f9e619238]: Reg. 12 in force at 1.10.2023, see reg. 1(2)

[^key-03fad7cf42002cb8fa72a1b791f0ad6b]: Reg. 21 in force at 1.10.2023, see reg. 1(2)

[^key-086f36aeac22918f5d4b6d08320ff1aa]: Reg. 50 in force at 1.10.2023, see reg. 1(2)

[^key-6f07cd4b08e24fe66a791daed7981b85]: Reg. 51 in force at 1.10.2023, see reg. 1(2)

[^key-2e50052a339d0e823df34629fcd93200]: Reg. 30 in force at 1.10.2023, see reg. 1(2)

[^key-844610f9ab0c0a8fad0012e5fa8e601e]: Reg. 43 in force at 1.10.2023, see reg. 1(2)

[^key-9b90786818db71364bb603b8157ce21a]: Reg. 10 in force at 1.10.2023, see reg. 1(2)

[^key-f33a62ddc2546d1d03c222a3bfbf49d4]: Sch. para. 1 in force at 1.10.2023, see reg. 1(2)

[^key-35dc59a1e07d5b5e76495cf4aeabd7d9]: Reg. 13 in force at 1.10.2023, see reg. 1(2)

[^key-eb1f3148c745c48950aa7badf54fbb33]: Reg. 16 in force at 1.10.2023, see reg. 1(2)

[^key-27709b3785b7c2385cfeb03b1a3a202a]: Reg. 17 in force at 1.10.2023, see reg. 1(2)

[^key-1806ea1d9861f433678817592c8dd131]: Reg. 18 in force at 1.10.2023, see reg. 1(2)

[^key-e8782088edf3008dfd2c89bca0993580]: Reg. 24 in force at 1.10.2023, see reg. 1(2)

[^key-3fb8ce8e456f484dc5d716bde9cebfc5]: Reg. 33 in force at 1.10.2023, see reg. 1(2)

[^key-44ec83c50b2662a392cdefa19161c53f]: Reg. 45 in force at 1.10.2023, see reg. 1(2)

[^key-668e978d5da593f7e6713f8c8459dc8c]: Reg. 52 in force at 1.10.2023, see reg. 1(2)

[^key-3dc421522e2fb12cfe1f3ce5914a1191]: Reg. 59 in force at 1.10.2023, see reg. 1(2)

[^key-254f6f3ca6149cf24f848c2a966b7ba1]: Sch. para. 3 in force at 1.10.2023, see reg. 1(2)

[^key-69f1da5903076cb54c49259d19762406]: Reg. 2 in force at 1.10.2023, see reg. 1(2)

[^key-a009b73fbafc06d4ec9514e473214ca7]: Reg. 3 in force at 1.10.2023, see reg. 1(2)

[^key-0dbbb0a89421c6ffa0baced2669bc070]: Reg. 4 in force at 1.10.2023, see reg. 1(2)

[^key-6c7183276ff02f10bb7db5f24c7aec00]: Reg. 5 in force at 1.10.2023, see reg. 1(2)

[^key-ec375383ee053886681fff2bfcf3d180]: Reg. 6 in force at 1.10.2023, see reg. 1(2)

[^key-9e22e3e782b2fd79711fd5a0666300c6]: Reg. 7 in force at 1.10.2023, see reg. 1(2)

[^key-9d78a4694eeee5f6957e262367841d3c]: Reg. 9 in force at 1.10.2023, see reg. 1(2)

[^key-13242b483c7669dff04b74647f0a42b7]: Reg. 11 in force at 1.10.2023, see reg. 1(2)

[^key-6cfa94fad10b1484cd0f59de2549687f]: Reg. 14 in force at 1.10.2023, see reg. 1(2)

[^key-3e0ab01c0dcd2c0d03c8e330b9111bd7]: Reg. 15 in force at 1.10.2023, see reg. 1(2)

[^key-c1b30a64834ef39fcc97738fade85c5b]: Reg. 19 in force at 1.10.2023, see reg. 1(2)

[^key-e46a7321779fbbd33d07391b0507ff35]: Reg. 20 in force at 1.10.2023, see reg. 1(2)

[^key-01d7e59804a0fc7a47a024c7749c797d]: Reg. 22 in force at 1.10.2023, see reg. 1(2)

[^key-304f92a6b2458c1a52143b623a9f1921]: Reg. 23 in force at 1.10.2023, see reg. 1(2)

[^key-dceb26c37c35b55fd461055cb20a92fc]: Reg. 25 in force at 1.10.2023, see reg. 1(2)

[^key-d062808881db9ef893c98dff70aced7b]: Reg. 26 in force at 1.10.2023, see reg. 1(2)

[^key-5db20e07ddbfdca0cebcb4b7f786bd3c]: Reg. 27 in force at 1.10.2023, see reg. 1(2)

[^key-0d9301e91acb59cef91ff5ee813f1df7]: Reg. 28 in force at 1.10.2023, see reg. 1(2)

[^key-571af8c863670e8e378ea3e90436a800]: Reg. 29 in force at 1.10.2023, see reg. 1(2)

[^key-b77bfbf24076d28a53caf6886b7f0aca]: Reg. 31 in force at 1.10.2023, see reg. 1(2)

[^key-a308af6e5a4f545910dabeb5b0edad69]: Reg. 32 in force at 1.10.2023, see reg. 1(2)

[^key-5755c99efd00c042becce58d66437211]: Reg. 34 in force at 1.10.2023, see reg. 1(2)

[^key-abc8099e1585d9310246ec48897e1e4a]: Reg. 35 in force at 1.10.2023, see reg. 1(2)

[^key-84131ef72975ce659594f74fc6e753cc]: Reg. 36 in force at 1.10.2023, see reg. 1(2)

[^key-bfc8db95c717714747c197562ef7d264]: Reg. 37 in force at 1.10.2023, see reg. 1(2)

[^key-17b4e32fe34f194502ef4f37c78c5abb]: Reg. 38 in force at 1.10.2023, see reg. 1(2)

[^key-1757ec48180f3ea5a98f73bce319b11b]: Reg. 39 in force at 1.10.2023, see reg. 1(2)

[^key-6ae331e4cf2c0a7558cb1c8b200bce30]: Reg. 40 in force at 1.10.2023, see reg. 1(2)

[^key-703db1b62923a93cef6f8c207e991fe0]: Reg. 41 in force at 1.10.2023, see reg. 1(2)

[^key-75fd366626d6dd69f1fbeaa7a27f4475]: Reg. 42 in force at 1.10.2023, see reg. 1(2)

[^key-92313164afb3dc67c957a2fee4c2c91b]: Reg. 44 in force at 1.10.2023, see reg. 1(2)

[^key-12c69318a36dddc25510794173ca926b]: Reg. 46 in force at 1.10.2023, see reg. 1(2)

[^key-a9905c3cf9410306b2d4259235e2636c]: Reg. 47 in force at 1.10.2023, see reg. 1(2)

[^key-bdabe05900de4a0dd683d78bf3485792]: Reg. 48 in force at 1.10.2023, see reg. 1(2)

[^key-a9a3f43ce65a8ed89924a6fc6878f88f]: Reg. 49 in force at 1.10.2023, see reg. 1(2)

[^key-a2964dbd188445187b8e3fd8dafb6033]: Reg. 53 in force at 1.10.2023, see reg. 1(2)

[^key-6706a1d2d0bc40bbf3c7f9ced1283194]: Reg. 54 in force at 1.10.2023, see reg. 1(2)

[^key-a357fa7f4e4129e20db3d2862a3932c1]: Reg. 55 in force at 1.10.2023, see reg. 1(2)

[^key-065a4a1724bd109d1bf711d8f494b464]: Reg. 56 in force at 1.10.2023, see reg. 1(2)

[^key-9ff954debb88886d41a834e7ea7ca3fe]: Reg. 57 in force at 1.10.2023, see reg. 1(2)

[^key-1a975e0c873fa934b6c9d518d22914e0]: Reg. 58 in force at 1.10.2023, see reg. 1(2)

[^key-b0eb4bc24d014362a9fed3b2c6165f7f]: Reg. 60 in force at 1.10.2023, see reg. 1(2)

[^key-c1230f1508398f5d60743b5a7414c0f1]: Reg. 61 in force at 1.10.2023, see reg. 1(2)

[^key-ede4bcdaa063daab897a25c52ab57010]: Reg. 62 in force at 1.10.2023, see reg. 1(2)

[^key-ddf98ab248c7a0ff4ed7e1e0a63be547]: Reg. 63 in force at 1.10.2023, see reg. 1(2)

[^key-896c8d16f0919b9ef6579b2f9944a519]: Reg. 64 in force at 1.10.2023, see reg. 1(2)

[^key-582192e38645297017099cf8ebb7f0f2]: Reg. 65 in force at 1.10.2023, see reg. 1(2)

[^key-64515e0c8b3ede3d618c0b07ca9b5e18]: Sch. para. 2 in force at 1.10.2023, see reg. 1(2)

[^key-07a9d752438f65a99bfa6d651e99635d]: Sch. para. 4 in force at 1.10.2023, see reg. 1(2)

[^key-9c7c79096e525601c700737af4513694]: Sch. para. 5 in force at 1.10.2023, see reg. 1(2)

[^key-5f0cd9a5d4a6f28d2a0b1afec884cc1b]: Sch. para. 6 in force at 1.10.2023, see reg. 1(2)

[^key-920279831fe782f0d9df8c95a07dbe7c]: Sch. para. 7 in force at 1.10.2023, see reg. 1(2)

[^key-7ebbc3c20af2b3fb9ae4e432a1bbef0a]: Sch. para. 8 in force at 1.10.2023, see reg. 1(2)

[^key-1ae5790e3303d12e6721531ee07bd2a8]: Sch. para. 9 in force at 1.10.2023, see reg. 1(2)

[^key-d7ccf9579071c4618622d898f25f6681]: Sch. para. 10 in force at 1.10.2023, see reg. 1(2)

[^key-a4a9a860bf3e407a1b3ff17fc483a917]: Sch. para. 11 in force at 1.10.2023, see reg. 1(2)

[^key-41c5c5901f01b7a156fee1b789aee1a3]: Sch. para. 12 in force at 1.10.2023, see reg. 1(2)

[^key-c54d53f65315dc20cf248443c20c789c]: Ch. 3A inserted (with effect from 1.10.2023) by The Police Pensions (Remediable Service) (Scotland) Amendment Regulations 2025 (S.S.I. 2025/114), regs. 1(2), 10

[^key-d393f8400f2b29b0daece3606c162e6a]: Words in sch. para. 1(1) substituted (with effect from 1.10.2023) by virtue of The Police Pensions (Remediable Service) (Scotland) Amendment Regulations 2025 (S.S.I. 2025/114), regs. 1(2), 3

[^key-4e2840c304ae7b6a858d473fd0c807c7]: Words in sch. para. 1(1) substituted (with effect from 1.10.2023) by virtue of The Police Pensions (Remediable Service) (Scotland) Amendment Regulations 2025 (S.S.I. 2025/114), regs. 1(2), 5

[^key-f84e7a278d4b813843129cf1e38e6fb1]: Word in sch. para. 1(1) substituted (with effect from 1.10.2023) by virtue of The Police Pensions (Remediable Service) (Scotland) Amendment Regulations 2025 (S.S.I. 2025/114), regs. 1(2), 14(1)(a)

[^key-3e8604d9e63b3234506a194a52bcb18f]: Word in sch. para. 1(1) inserted (with effect from 1.10.2023) by virtue of The Police Pensions (Remediable Service) (Scotland) Amendment Regulations 2025 (S.S.I. 2025/114), regs. 1(2), 14(1)(b)

[^key-145d4e29be447df047f2b449e771d482]: Word in sch. para. 1(1) inserted (with effect from 1.10.2023) by virtue of The Police Pensions (Remediable Service) (Scotland) Amendment Regulations 2025 (S.S.I. 2025/114), regs. 1(2), 14(1)(c)

[^key-aa402e4553119556b235991cd16664ca]: Reg. 45(1)(a)(ii) omitted (with effect from 1.10.2023) by The Police Pensions (Remediable Service) (Scotland) Amendment Regulations 2025 (S.S.I. 2025/114), regs. 1(2), 11

[^key-ffbead2375cdf9940e5430c0eaa4628b]: Reg. 45(4) omitted (with effect from 1.10.2023) by The Police Pensions (Remediable Service) (Scotland) Amendment Regulations 2025 (S.S.I. 2025/114), regs. 1(2), 11

[^key-575107d52a6b3ea504451b75edd2f4d8]: Words in reg. 10(c) substituted (with effect from 1.10.2023) by virtue of The Police Pensions (Remediable Service) (Scotland) Amendment Regulations 2025 (S.S.I. 2025/114), regs. 1(2), 3

[^key-a7ba301752e4e895eea705dd6bb818a7]: Word in reg. 12(7)(b) substituted (with effect from 1.10.2023) by virtue of The Police Pensions (Remediable Service) (Scotland) Amendment Regulations 2025 (S.S.I. 2025/114), regs. 1(2), 4

[^key-5defe338f238a1531e4972fa478f374c]: Words in reg. 13(4) substituted (with effect from 1.10.2023) by virtue of The Police Pensions (Remediable Service) (Scotland) Amendment Regulations 2025 (S.S.I. 2025/114), regs. 1(2), 5

[^key-e1f056f04ee358a648843a654548457b]: Words in reg. 16(b) substituted (with effect from 1.10.2023) by virtue of The Police Pensions (Remediable Service) (Scotland) Amendment Regulations 2025 (S.S.I. 2025/114), regs. 1(2), 5

[^key-babd34ca13c3cf7084b8d9ed183a08bc]: Word in reg. 17(2) substituted (with effect from 1.10.2023) by virtue of The Police Pensions (Remediable Service) (Scotland) Amendment Regulations 2025 (S.S.I. 2025/114), regs. 1(2), 6

[^key-2a3118910f2f49318a2c25ffed32e22a]: Words in reg. 18(2) substituted (with effect from 1.10.2023) by virtue of The Police Pensions (Remediable Service) (Scotland) Amendment Regulations 2025 (S.S.I. 2025/114), regs. 1(2), 7

[^key-e2ebe8460eed6f028231a86ab226b2e5]: Words in reg. 24(1)(b)(i) substituted (with effect from 1.10.2023) by virtue of The Police Pensions (Remediable Service) (Scotland) Amendment Regulations 2025 (S.S.I. 2025/114), regs. 1(2), 8

[^key-882206fb86d4f6123496357beda0493c]: Word in reg. 33(7)(b) substituted (with effect from 1.10.2023) by virtue of The Police Pensions (Remediable Service) (Scotland) Amendment Regulations 2025 (S.S.I. 2025/114), regs. 1(2), 9

[^key-d6169f0747311224162d1bcda898a7ad]: Words in reg. 52 omitted (with effect from 1.10.2023) by The Police Pensions (Remediable Service) (Scotland) Amendment Regulations 2025 (S.S.I. 2025/114), regs. 1(2), 12

[^key-8898eb70a1dedadeb7c9248344732673]: Words in reg. 59(3)(a) substituted (with effect from 1.10.2023) by virtue of The Police Pensions (Remediable Service) (Scotland) Amendment Regulations 2025 (S.S.I. 2025/114), regs. 1(2), 13

[^key-0d13c7a14401d44a6abca6e21b53b49a]: Words in sch. para. 3 inserted (with effect from 1.10.2023) by The Police Pensions (Remediable Service) (Scotland) Amendment Regulations 2025 (S.S.I. 2025/114), regs. 1(2), 14(2)

Chapter 3A — Transfers on a non-club basis

Non-club transfers in

43A

• (1) This regulation applies in relation to a remedy member (“M”) to whom—

• (a) regulation F6 of the 1987 Regulations (previous service reckonable under current interchange arrangements) would have applied, had M been a member of the 1987 scheme during period from 1st April 2015 to 31st March 2022 (“the remedy period”), or

• (b) regulation 15 of the 2007 Regulations (service reckonable by reason of transfer value) would have applied, had M been a member of the 2006 scheme during the remedy period.

• (2) A scheme manager may decide to accept, in respect of M’s former service, a transfer value in accordance with, as the case may be—

• (a) regulation F6 of the 1987 Regulations, or

• (b) regulation 15 of the 2007 Regulations.

• (3) A decision under paragraph (2) may only be made—

• (a) if the scheme manager is satisfied that it is more likely than not that, but for a relevant breach of the non-discrimination rule, the same or a similar decision would, during the period of M’s remediable police service, have been made by the scheme manager;

• (b) before—

• (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

• (c) after an application 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) making a decision under paragraph (2);

• (ii) determining the matters mentioned in paragraph (3)(a); and

• (c) it is received by the scheme manager—

• (i) before the end of the period of six months beginning with the later of—

• (aa) the day on which a remediable service statement is first provided in respect of M,

• (bb) the day on which this regulation comes into force, or

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