Judicial Pensions and Retirement Act 1993

• (16) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (17) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Completion of proceedings after retirement

27

• (1) Notwithstanding that a person has vacated or otherwise ceased to hold an office to which this section applies—

• (a) he may act as if he had not ceased to hold the office for the purpose of continuing to deal with, giving judgment in, or dealing with any ancillary matter relating to, any case begun before him before he ceased to hold that office; and

• (b) for that purpose, and for the purpose of any proceedings arising out of any such case or matter, he shall be treated as being or, as the case may be, as having been a holder of that office;

but nothing in this subsection shall authorise him to do anything if he ceased to hold the office by virtue of his removal from it.

• (2) Where a person has vacated or otherwise ceased to hold a qualifying judicial office but the office in question is one to which this section applies, then, notwithstanding anything in subsection (1) above, any remuneration that may be paid in respect of service of his in that office by virtue of that subsection shall be remuneration by payment of fees (and not a salary) and accordingly that service shall not be regarded as service in qualifying judicial office.

• (3) The offices to which this section applies are—

• (a) any relevant office, within the meaning of section 26 above;

• (b) any office falling within any of the paragraphs of subsection (7) of that section;

• (c) Queen’s Coroner and Attorney and Master of the Crown Office and Registrar of Criminal Appeals;

• (d) Vice Judge Advocate General;

• (e) Assistant Judge Advocate General;

• (f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (ff) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (g) Chairman of the Criminal Injuries Compensation Board.

• (h) Chief Coroner;

• (i) Deputy Chief Coroner;

• (j) senior coroners, area coroners and assistant coroners;

• (k) traffic commissioners.

• (4) If and to the extent that any prohibition imposed by subsection (7) of section 26 above would not, apart from this subsection, be regarded as a prohibition on the holding of an office, it shall be treated for the purposes of this section as if it were such a prohibition, and references in this section to office, or to vacating or otherwise ceasing to hold office, shall be construed accordingly.

Miscellaneous and supplementary provisions

Payments charged on Consolidated Fund etc

28

• (1) There shall be charged on, and paid out of, the Consolidated Fund—

• (a) any pension or lump sum under Part I above payable to or in respect of a person who has held any of the qualifying judicial offices specified in Part I of Schedule 1 to this Act; and

• (b) any payments by way of pension or lump sum authorised under section 19 above to be made to or in respect of such a person.

• (2) Except as provided by subsection (1) above—

• (a) any pension or lump sum payable under Part I above,

• (aa) any pension or other benefits payable under a scheme made under section 18A above, and

• (b) any payment authorised to be made under section 19 above,

shall be met out of money provided by Parliament.

• (3) There shall be charged on, and paid out of, the Consolidated Fund any increase attributable to the provisions of this Act in the sums charged on, and payable out of, that Fund by or under any other enactment.

• (4) There shall be paid out of money provided by Parliament any increase attributable to this Act in the sums payable out of money so provided under any other enactment.

• (5) Any administrative expenses incurred under this Act by a Minister of the Crown or government department shall be defrayed out of money provided by Parliament.

• (6) Any sums received by the Treasury under section 21 above shall be paid into the Consolidated Fund.

• (7) Nothing in this section applies in relation to any pension or other benefits payable under or by virtue of —

• (a) section 10 above, or

• (b) provision made under section 18A above that is corresponding or similar to the provision that may be made by regulations under section 10 above.

Regulations and orders

29

• (1) Any power conferred by this Act to make regulations or an order shall be exercisable by statutory instrument.

• (2) A statutory instrument which contains (whether alone or with other provisions) regulations or an order under this Act, other than regulations under section 18A above or an order under section 31(2) below, shall be subject to annulment in pursuance of a resolution of either House of Parliament.

• (2A) A statutory instrument which contains regulations under section 18A may not be made unless a draft of the instrument has been laid before and approved by a resolution of each House of Parliament.

• (3) Any power conferred by this Act to make regulations or an order includes power, exercisable in the same manner, to make such transitional, consequential, supplementary or incidental provision or savings as may appear to the authority making the regulations or order to be necessary or expedient for the purposes of, or in connection with, the regulations or order.

• (4) The provision that may be made under or by virtue of subsection (3) above includes provision modifying the operation of this Act or any other enactment.

• (5) The amendment by this Act of any provision contained in regulations or an order shall not be taken to have prejudiced any power to make further regulations or orders amending or revoking that provision.

• (6) Regulations and orders under this Act may make different provision for different cases or classes of case.

Interpretation

30

• (1) In this Act—

• “the 1981 Act” means the Judicial Pensions Act 1981;

• “actuarially reduced” has the meaning given by section 2(7)(e) above;

• “the administrators”, in relation to a pension scheme, means the persons entrusted with the administration of the scheme;

• “appropriate annual rate”, in relation to a judicial pension, shall be construed in accordance with section 3 above;

• “the appropriate Minister” means—in relation to any judicial office whose jurisdiction is exercised exclusively in relation to Scotland, the Secretary of State; orsubject to paragraph (a) above, the Lord Chancellor;

• “children’s pension” has the meaning given by section 6 above;

• “commence to be paid”, in relation to any judicial pension, shall be construed in accordance with section 2(7)(d) above;

• “the deceased”, in connection with any surviving spouse’s , surviving civil partner's or children’s pension, shall be construed in accordance with section 5 or 6 above, as the case may be;

• “derivative benefit” means a lump sum under section 4 above or a surviving spouse’s , surviving civil partner's or children’s pension;

• “eligible children”, in relation to the deceased, shall be construed in accordance with section 6 above;

• “judicial pension” means a pension under section 2 above;

• “judicial pension scheme” means any public service pension scheme, as defined in—section 1 of the Pension Schemes Act 1993, orsection 1 of the Pension Schemes (Northern Ireland) Act 1993,under which pensions and other benefits are payable in respect of service in one or more qualifying judicial offices (whether or not in respect of service in such offices alone);

• “pensionable pay” has the meaning given by section 3(3) above;

• “pension-capped salary” has the meaning given by section 3(3) above;

• “the principal civil service pension scheme” means a scheme made under section 1 of the Superannuation Act 1972 which is the principal civil service pension scheme within the meaning of section 2 of that Act;

• “the principal civil service pension scheme for the civil service of Northern Ireland” means a scheme made under Article 3 of the Superannuation (Northern Ireland) Order 1972 which is the principal civil service pension scheme within the meaning of Article 4 of that Order;

• “qualifying judicial office” has the meaning given by section 1(6) above;

• “serve” and “service”, in relation to qualifying judicial office, shall be construed in accordance with section 1(6) above;

• “stipendiary magistrate”, in England and Wales, includes a metropolitan stipendiary magistrate;

• “surviving civil partner's pension” has the meaning given by section 5 above;

• “surviving spouse’s pension” has the meaning given by section 5 above.

• (1A) For the purposes of section 26(12)(f), (16) and (17), and the related entry in Schedule 5, “Scottish Tribunals” or “President of Tribunals” is to be construed in accordance with the Tribunals (Scotland) Act 2014.

• (2) In the case of a person who has retired from qualifying judicial office on more than one occasion, references in this Act to his retirement from such office are references to the last of those occasions.

• (3) For the purposes of this Act, a person shall be regarded as vacating, or retiring from, an office at the end of the last day of his service in that office.

• (4) Any reference in this Act to a pension or lump sum, or any salary or other money, being paid or payable to a person includes a reference to its being paid or payable for him.

• (5) In determining for any purpose of this Act the accrued rights of a person under a judicial pension scheme which confers a power (but does not expressly impose a duty) to pay a pension or other benefit under the scheme, it shall be assumed that there is a duty to exercise the power (and to do so in such a way as will provide the greatest pension or other benefit authorised to be paid).

• (6) Where a calculation falls to be performed under this Act, any resulting fraction of £1 shall be rounded up to the next whole £1.

Short title, supplementary provisions and extent

31

• (1) This Act may be cited as the Judicial Pensions and Retirement Act 1993.

• (2) The provisions of this Act shall come into force on such day as the appropriate Minister may by order made by statutory instrument appoint; and different days may be appointed for different provisions or for different purposes of the same provision.

• (3) The enactments and instruments mentioned in Schedule 8 to this Act shall have effect with the amendments there specified (being minor amendments and amendments consequential on the provisions of this Act).

• (4) The enactments and instruments specified in Schedule 9 to this Act are repealed or revoked to the extent specified in the third column of that Schedule.

• (5) Section 21 above extends to England and Wales only.

• (6) The amendments, repeals and revocations in section 22 above and Schedules 3, 4, 6, 8 and 9 to this Act have the same extent as the enactment or instrument to which they relate.

• (7) Subject to subsections (5) and (6) above, this Act extends to Northern Ireland.

SCHEDULE 1

Part I — Judges

Part II — Other appointments

Court officers

Members of tribunals

Other offices whose holders are appointed by the Lord Chancellor

Other offices

SCHEDULE 2

Part I — General

Interpretation

1

• (1) In this Schedule—

• “authorised insurer” means—a person who has permission under Part 4A of the Financial Services and Markets Act 2000 to effect or carry out contracts of long-term insurance, ......

• “contracted-out scheme” has the same meaning as it has for the purposes of Part III of the Pension Schemes Act 1993 and, in relation to Northern Ireland, Part III of the Pension Schemes (Northern Ireland) Act 1993;

• “disregarded service”, in relation to any member of a scheme, means any period of service in qualifying judicial office during which an election under, or an election having effect as if made under, section 13 of this Act is in force in respect of the qualifying member;

• “guaranteed minimum pension” has the same meaning as in the the Pension Schemes Act 1993 and, in relation to Northern Ireland, Pension Schemes (Northern Ireland) Act 1993;

• “member”, in relation to a scheme, means a person to whom Part I of this Act applies or has applied;

• “normal pension age” means the earliest age at which, if his service in qualifying judicial office had continued until retirement at that age, a member of the scheme constituted by Part I of this Act might have been entitled to receive a pension under the scheme at the appropriate annual rate (otherwise than by reason of infirmity of mind or body);

• “occupational pension scheme” has the meaning given by section 1 of the Pension Schemes Act 1993 or, in relation to Northern Ireland, Article 2(2) of the Social Security Pensions (Northern Ireland) Order 1975;

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

• “prescribed” means prescribed by regulations;

• “protected rights” has the same meaning as in the Pension Schemes (Northern Ireland) Act 1993;

• “qualifying member” means a person to whom Part II of this Schedule applies;

• “qualifying service” means the service by reference to which a qualifying member’s entitlement to benefit under the scheme is calculated; and

• “scheme” means the relevant occupational pension scheme constituted by Part I or section 19 of this Act.

• (2) The definition of “authorised insurer” in sub-paragraph (1) must be read with—

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

• (b) any relevant order under that section;

• (c) Schedule 2 to that Act.

Regulations

2

Regulations for the purposes of this Schedule may be made, with the concurrence of the Treasury, by the Lord Chancellor or, in relation to Scotland, the Secretary of State.

Other provisions about transfer values

3

Chapter 1 of Part 4ZA of the Pension Schemes Act 1993 (transfer values) and Chapter 1 of Part 4ZA of the Pension Schemes (Northern Ireland) Act 1993 (corresponding Northern Ireland provisions) shall not apply in relation to those schemes to which this Schedule applies.

Part II — Transfers out

Qualifying members

4

• (1) Where the conditions mentioned in sub-paragraph (2) below are satisfied, this Part of this Schedule applies to any person—

• (a) to or in respect of whom benefits are payable under a scheme; and

• (b) whose qualifying service ends after this Schedule comes into force.

• (2) The conditions are that—

• (a) his qualifying service ends at least one year before he reaches normal pension age; and

• (b) on the date on which it ends—

• (i) he has accrued rights to benefit under the scheme; or

• (ii) he would have such rights if his service in qualifying judicial office had also ended on that date.

Qualifying member’s right to a transfer payment

5

• (1) When his qualifying service ends, a qualifying member acquires a right to the cash equivalent at the relevant date of any benefits—

• (a) which have accrued to, or in respect of him, under the scheme; or

• (b) where service of his in qualifying judicial office is disregarded service, which would have so accrued if his service in qualifying judicial office had ended on the same date as that on which his qualifying service ended.

• (2) In this paragraph “the relevant date” means—

• (a) the date when the qualifying member’s qualifying service ends, or

• (b) the date of any application which he has made under paragraph 6 below and which has not been withdrawn,

whichever is the later.

Method of taking cash benefit

6

• (1) A qualifying member who acquires a right to a cash equivalent under paragraph 5 above may only take it by exercising the option conferred by this paragraph.

• (2) The option is that of requiring the Treasury to use the cash equivalent in whichever of the following ways the qualifying member chooses—

• (a) for acquiring transfer credits allowed under the rules of another occupational pension scheme—

• (i) whose trustees or managers are able and willing to accept him; and

• (ii) which satisfies prescribed requirements;

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

• (i) whose trustees or managers are able and willing to accept him; and

• (ii) which satisfies prescribed requirements;

• (c) for purchasing from one or more authorised insurers—

• (i) chosen by the qualifying member, and

• (ii) willing to accept payment on his account from the Treasury,

one or more annuities which satisfy prescribed requirements;

• (d) for subscribing to other pension arrangements which satisfy prescribed requirements.

• (3) Without prejudice to the generality of the power to prescribe requirements under sub-paragraph (2) above, such requirements may provide that pension arrangements or a scheme or annuity must satisfy such requirements of the Commissioners of Inland Revenue as may be prescribed.

• (4) A qualifying member may exercise his option in different ways in relation to different portions of his cash equivalent.

• (5) A qualifying member who exercises his option must do so in relation to the whole of his cash equivalent or, where sub-paragraph (6) below applies, in relation to the whole of the reduced cash equivalent.

• (6) Where—

• (a) the trustees or managers of—

• (i) an occupational pension scheme which is not a contracted-out scheme, or

• (ii) a personal pension scheme which is not an appropriate scheme under section 7 of the Pension Schemes Act 1993, section 3 of the Pension Schemes (Northern Ireland) Act 1993 or under any prescribed provision, or

• (iii) a self-employed pension arrangement within the meaning of regulation 2D of the Occupational Pension Schemes (Transfer Values) Regulations 1985, regulation 2D of the Occupational Pension Schemes (Transfer Values) Regulations (Northern Ireland) 1985, regulation 2A of the Personal Pension Schemes (Transfer Values) Regulations 1987, regulation 2A of the Personal Pension Schemes (Transfer Values) Regulations (Northern Ireland) 1987 or any other prescribed provision,

are able or willing to accept a transfer payment only in respect of a qualifying member’s rights other than his accrued rights to a guaranteed minimum pension or his protected rights; and

• (b) the member has not required the Treasury to use the portion of his cash equivalent which represents a guaranteed minimum pension or protected rights in any of the ways specified in sub-paragraph (2) above,

paragraph 5 above, this paragraph and paragraph 7 below are to be read as conferring on the member an option only in respect of the reduced cash equivalent.

• (7) In this paragraph “reduced cash equivalent” means a sum equal to the balance of the cash equivalent to which the qualifying member would be entitled if sub-paragraph (6) above did not apply, after deduction of an amount sufficient for the Treasury to meet its liability in respect of the member’s guaranteed minimum pension or protected rights or those that of his widow, or her widower.

Calculation of cash equivalents

7

• (1) Cash equivalents are to be calculated and verified in the prescribed manner.

• (2) Regulations made under sub-paragraph (1) above may, in particular, provide—

• (a) that in calculating cash equivalents account shall be taken—

• (i) of any surrender or forfeiture of the whole or part of a qualifying member’s pension which occurs before the Treasury does what is needed to comply with the choice made by him in exercising his option;

• (ii) in a case where paragraph 6(6) above applies, of the need to deduct an appropriate amount to provide a guaranteed minimum pension or give effect to protected rights; and

• (b) that in prescribed circumstances a qualifying member’s cash equivalent shall be increased or reduced.

• (3) Without prejudice to the generality of sub-paragraph (2) above, the circumstances that may be specified by virtue of paragraph (b) of that sub-paragraph include the length of time which elapses between the termination of a qualifying member’s qualifying service and his exercise of the option conferred by paragraph 6 above.

Time within which option must be exercised

8

• (1) A qualifying member may only exercise his option on or before the last option date.

• (2) The last option date is—

• (a) the date which falls one year before the date on which the qualifying member reaches normal pension age, or

• (b) the end of the period of six months beginning with the date on which his qualifying service ends,

whichever is the later.

• (3) A qualifying member loses the right to any cash equivalent under this Schedule if—

• (a) his pension becomes payable before he reaches normal pension age; or

• (b) he fails to exercise his option on or before the last option date.

Option to be exercised in writing

9

• (1) A qualifying member may only exercise his option by making an application in writing to the Treasury.

• (2) In any case where—

• (a) a qualifying member has exercised his option, and

• (b) the Treasury has done what is needed to comply with the choice made by him in exercising his option,

the Treasury shall be discharged from any obligation to provide benefits to which the cash equivalent related except, in any such cases as are mentioned in paragraph 6(6) above, to the extent that an obligation to provide guaranteed minimum pensions or give effect to protected rights continues to subsist.

• (3) If the Treasury receives an application under this paragraph, it shall be its duty, subject to the following provisions of this paragraph, to do what is needed to comply with the choice made by the qualifying member in exercising his option—

• (a) within twelve months of the date on which it receives his application, or

• (b) by the date on which he attains normal pension age,

whichever is the earlier.

Cancellation of exercise of option

10

• (1) A qualifying member may cancel the exercise of his option by giving the Treasury notice in writing that he no longer wishes it to be exercised.

• (2) No such notice shall have effect if it is given to the Treasury at a time when, in order to comply with the choice made by the qualifying member in exercising his option, the Treasury has entered into an agreement with a third party to use the whole or part of his cash equivalent in a way specified in paragraph 6(2)(a), (b), (c) or (d) above.

• (3) A qualifying member who withdraws an application may make another.

Part III — Transfers in

Application to accept payment into scheme

11

• (1) Where a member of a scheme has asked the appropriate Minister to accept a payment representing the cash equivalent of his accrued rights in any other qualifying scheme, that Minister may—

• (a) to the extent to which it does not exceed the prescribed limit, accept the payment or any part of it; or

• (b) refuse to accept the payment or any part of it.

• (2) A request under sub-paragraph (1) above must be made—

• (a) in writing;

• (b) before the person making it has reached normal pension age; and

• (c) not less than one year before he becomes entitled to a pension on retirement from his qualifying service.

• (3) In this paragraph—

• “the prescribed limit” means the limit prescribed by regulations made by virtue of paragraph 13(a) below;

• “qualifying scheme” means—an occupational pension scheme, a personal pension scheme, or an annuity purchased from an authorised insurer, which satisfies prescribed requirements; orother prescribed pension arrangements.

Cancellation of request

12

• (1) A member may, by notice in writing given to the appropriate Minister, cancel a request made by him under paragraph 11 above, at any time before it has been accepted.

• (2) A transferring member who withdraws an application may make another.

Regulations

13

Regulations may—

• (a) prescribe limits on the amounts which the appropriate Minister may accept under paragraph 11(1) above;

• (b) make provision as to the manner in which payments are to be accepted into a scheme under this Part of this Schedule;

• (c) make provision as to the benefits which are to be provided to a member to reflect any such payment accepted with respect to him;

• (d) prescribe formulae, based on tables of factors provided by the Government Actuary, to be used when performing any calculation relating to the acceptance of transfer payments or the provision of benefits.

SCHEDULE 3

Part I — Amendments of the 1981 Act

Dependent children: maximum allowable remuneration

1

• (1) In section 21 of the 1981 Act (meaning of “period of childhood and full-time education”) in subsection (1)(c)(ii), for the words from “do not exceed” to “a year” there shall be substituted the words “ do not exceed the maximum allowable remuneration ”.

• (2) After subsection (3) of that section (meaning of “emoluments”) there shall be inserted—

(3A) For the purposes of subsection (1)(c)(ii) above, the “maximum allowable remuneration” at any time is an annual rate (£1,614 a year, at the passing of the Judicial Pensions and Retirement Act 1993) equal to that at which a pension of £250 a year— (a) first awarded under the principal civil service pension scheme on 1st June 1972, and (b) increased from time to time by the amount of increase that would be applied under the Pensions (Increase) Act 1971 to such a pension, would (as so increased) be payable at that time, rounding any resulting fraction of £1 up to the next whole £1.

• (3) Subsections (5) and (6) of that section (orders increasing the earnings limit in subsection (1)(c)(ii)) shall cease to have effect.

Appeals

2

• (1) Section 15 of the 1981 Act (which provides that the decision of the Treasury on certain questions shall be final) shall cease to have effect.

• (2) After section 32 of that Act there shall be inserted—

(32A) (1) If any person to whom this section applies is aggrieved by any decision taken by the administrators of a relevant pension scheme concerning— (a) the interpretation of the rules of the scheme, or (b) the exercise of any discretion under the scheme, he shall have a right of appeal to the appropriate Minister against that decision. (2) On deciding an appeal under this section, the appropriate Minister may give to the administrators such directions as he considers necessary or expedient for implementing his decision. (3) The persons to whom this section applies are the following— (a) any member of the scheme; (b) the widow or widower, or any surviving dependant, of a deceased member of the scheme; (c) where the decision relates to the question— (i) whether a person who claims to be such a person as is mentioned in paragraph (a) or (b) above is such a person, or (ii) whether a person who claims to be entitled to become a member of the scheme is so entitled, the person so claiming. (4) Regulations may make provision as to the manner in which, and time within which, appeals under this section are to be brought. (5) The administrators shall be entitled to appear and be heard on any appeal under this section. (6) In this section— - “the administrators”, in relation to a pension scheme, means the persons entrusted with the administration of the scheme; - “the appropriate Minister” means— 1. in relation to any judicial office whose jurisdiction is exercised exclusively in relation to Scotland, the Secretary of State; or 2. subject to paragraph (a) above, the Lord Chancellor; - “member”, in relation to a pension scheme, means a person whose service in an office is, was or is to be subject to the scheme; - “regulations” means regulations made by the appropriate Minister; - “relevant pension scheme” means any pension scheme constituted under or by virtue of this Act; - “rules”, in relation to a relevant pension scheme, means the provisions of this Act, and of any regulations or orders made under this Act, so far as relating to that scheme.

Additional voluntary contributions

3

• (1) Section 33A of the 1981 Act (which confers power to make regulations entitling any member of a judicial pension scheme constituted by that Act or by the Sheriffs’ Pensions (Scotland) Act 1961 to make voluntary contributions towards the provision of additional benefits under the scheme) shall be amended in accordance with the following provisions of this paragraph.

• (2) In subsection (1), after the word “provision” there shall be inserted “ (a) ” and for the words “under the scheme” there shall be substituted the words

whether under the scheme or otherwise; or (b) imposing conditions with respect to the exercise by any such person of any entitlement (whether or not under paragraph (a) above) which he may have to make any such voluntary contributions.

• (3) After that subsection there shall be inserted—

(1A) The regulations may make provision for the purpose of imposing, in a case where a member makes voluntary contributions, upper limits with respect to— (a) the aggregate value of the aggregable benefits which may be paid to or in respect of any such member; and (b) the amount which any such member may pay by way of such contributions; and, without prejudice to the generality of paragraph (b) above, the regulations may, in particular, impose such an upper limit on the amount which a member may pay by way of voluntary contributions as will, so far as reasonably practicable, secure that the aggregate value referred to in paragraph (a) above will not exceed the limit prescribed under that paragraph. (1B) The regulations may— (a) prescribe the manner in which aggregable benefits are to be valued for the purpose of any such aggregation as is mentioned in subsection (1A) above; (b) confer on the administrators of a judicial pension scheme power to require a member who is making, or who wishes to make, voluntary contributions to provide such information as they may require concerning any retained benefits of his; (c) permit the disclosure by those administrators of any information which they may obtain concerning any such retained benefits— (i) to, or to any officers of, the Commissioners of Inland Revenue; or (ii) to, or to any servants or agents of, any authorised provider who is, or may be, concerned in the investment of the voluntary contributions or the provision of the additional benefits in question.

• (4) In subsection (2), in paragraph (b) (no limit on voluntary contributions, other than an upper limit corresponding to that imposed by section 594 of the Income and Corporation Taxes Act 1988) after the words “other than” there shall be inserted the words

either or both of the following, that is to say— (i) such upper limit as may be imposed by virtue of subsection (1A)(b) above; or (ii)

.

• (5) At the end of that subsection there shall be added the words—

“ but paragraphs (c) and (d) above have effect only in relation to a voluntary contributions scheme constituted by or under this Act or the Sheriffs’ Pensions (Scotland) Act 1961. ”

• (6) In subsection (3) (regulations about valuation of benefits etc)—

• (a) the word “and” immediately preceding paragraph (b) shall be omitted; and

• (b) in that paragraph, for the words “limit imposed by virtue of” there shall be substituted the words “ such limit as is mentioned in ”.

• (7) At the end of that subsection there shall be added—

(c) provide for any administrative expenses incurred by any person by virtue of this section to be defrayed out of sums received by way of voluntary contributions; (d) provide for the manner in which voluntary contributions are to be made; (e) make provision for, and in connection with, the valuation of a person’s accrued rights— (i) under any occupational or personal pension scheme, which are to be transferred into a voluntary contributions scheme, or (ii) under any voluntary contributions scheme, which on termination of his membership of that scheme may fall to be transferred into another scheme; (f) prescribe the additional benefits which are to be available under a voluntary contributions scheme and the rates and times at which those benefits are to be payable; (g) make provision for and in connection with the making of elections between different benefits available under voluntary contributions schemes; (h) provide for the terms on which a person may terminate his membership of a voluntary contributions scheme; (j) provide for the terms on which surplus funds may be refunded to a person who has made payments by way of voluntary contributions to a voluntary contributions scheme; (k) specify any authorised providers— (i) who are to invest any prescribed voluntary contributions, or (ii) who are to provide any prescribed additional benefits, and, if two or more authorised providers are so specified, may make provision entitling any person who makes prescribed payments by way of voluntary contributions to elect between those authorised providers.

• (8) Subsection (4) (limitation of voluntary contributions by reference to maximum entitlement of members) shall be omitted and before subsection (5) there shall be inserted—

(4A) The regulations may provide for such additional benefits arising under or by virtue of this section as may be prescribed— (a) to be charged on, and paid out of, the Consolidated Fund; or (b) to be paid out of money provided by Parliament.

• (9) After subsection (5) there shall be inserted—

(5A) The regulations may make different provision for different classes or descriptions of voluntary contributions scheme.

• (10) After subsection (8) there shall be added—

(9) In this section— - “administrators”, in relation to any scheme, means the persons entrusted with the administration of that scheme; - “aggregable benefits” means— 1. any pensions or other benefits under a judicial pension scheme, other than such additional benefits as are mentioned in subsection (1) above; 2. such additional benefits so mentioned as may be prescribed; and 3. such retained benefits as may be prescribed; - “authorised provider”, in relation to the investment of any sums paid by way of voluntary contributions or the provision of any benefit, means a person who is authorised under Chapter III of Part I of the Financial Services Act 1986 to invest those sums or, as the case may be, to provide that benefit; - “employment” has the same meaning as it has in the Social Security Pensions Act 1975 (and accordingly includes employment as a self-employed earner, within the meaning of that Act); - “judicial pension scheme” has the meaning given by section 14A(2) above; - “member” means member of a judicial pension scheme; - “occupational pension scheme” has the meaning given by section 66(1) of the Social Security Pensions Act 1975 or, in relation to Northern Ireland, Article 2(2) of the Social Security Pensions (Northern Ireland) Order 1975; - “personal pension scheme” has the meaning given by section 84(1) of the Social Security Act 1986 or, in relation to Northern Ireland, Article 2(2) of the Social Security (Northern Ireland) Order 1986; - “prescribed” means specified in, or determined in accordance with, the regulations; - “relevant benefits” has the meaning given by section 612(1) of the Income and Corporation Taxes Act 1988; - “retained benefits”, in the case of any person, means any rights retained by him to relevant benefits under any occupational or personal pension scheme which has, or which may be expected to qualify for, tax-exemption or tax-approval, being rights which accrued during some previous employment; - “surplus funds”, in relation to a person and any voluntary contributions scheme, means any funds which are, or have been, held for the purposes of that voluntary contributions scheme and which fall to be returned to him in consequence of any such limit as is mentioned in subsection (2)(b) above; - “tax-exemption” and “tax-approval” have the meaning given by section 84(1) of the Social Security Act 1986; - “voluntary contributions”, in relation to any member of a judicial pension scheme, means voluntary contributions towards the provision of additional benefits, whether under that scheme or otherwise; - “voluntary contributions scheme” means any occupational pension scheme if and to the extent that it is a scheme under which such additional benefits as are mentioned in subsection (1) above are, or are to be, provided; and, where a person’s voluntary contributions are made by deduction from salary, any reference to payment of, or by way of, voluntary contributions shall be taken to include a reference to the making of voluntary contributions by deduction or, as the case may require, to any voluntary contributions so made. (10) Without prejudice to subsections (3)(c) and (d) and (4A) above, there may be paid out of money provided by Parliament— (a) any sums required for or in connection with the operation or administration of any prescribed voluntary contributions scheme; or (b) any administrative expenses incurred under or by virtue of this section by a Minister of the Crown or government department. (11) Any sums received under this section may be paid into the Consolidated Fund.

Part II — Amendment of the Sheriffs’ Pensions (Scotland) Act 1961

Appeals

4

After section 9 of the Sheriffs’ Pensions (Scotland) Act 1961 there shall be inserted—

(9A) (1) If any person to whom a pension is payable under this Act is aggrieved by any decision taken by the administrators of a pension scheme constituted by this Act concerning— (a) the interpretation of the provisions of the scheme, or (b) the exercise of any discretion under the scheme, he shall have a right of appeal to the Secretary of State. (2) On deciding an appeal under this section, the Secretary of State may give to the administrators such directions as he considers necessary or expedient for implementing his decision. (3) The Secretary of State may by regulations make provision as to the manner in which, and time within which, appeals under this section are to be brought. (4) The administrators shall be entitled to appear and be heard on any appeal under this section. (5) In this section, “the administrators”, in relation to a pension scheme, means the persons entrusted with the administration of the scheme.

Part III — Amendments of Northern Ireland Provisions

Interpretation

5

In this Part of this Schedule—

• “the 1951 Act” means the Judicial Pensions Act (Northern Ireland) 1951;

• “the 1959 Act” means the County Courts Act (Northern Ireland) 1959;

• “the 1960 Act” means the Resident Magistrates’ Pensions Act (Northern Ireland) 1960;

• “the 1964 Order” means the Lands Tribunal (Salaries and Superannuation) Order (Northern Ireland) 1964;

• “the 1969 Act” means the Superannuation (Miscellaneous Provisions) Act (Northern Ireland) 1969;

• “the 1975 Act” means the Social Security (Northern Ireland) Act 1975.

Dependent children: maximum allowable remuneration

6

• (1) In subsection (1)(c)(ii) of each of the following enactments (which give the meaning of “period of childhood and full-time education”), that is to say—

• (a) section 9 of the 1951 Act,

• (b) section 125 of the 1959 Act,

• (c) section 7 of the 1960 Act,

for the words from “do not exceed” to “a year” there shall be substituted the words “ do not exceed the maximum allowable remuneration ”.

• (2) In paragraph 1(c)(ii) of Article 9 of the 1964 Order (which gives the meaning of “period of childhood and full-time education”), for the words from “do not exceed” to “a year” there shall be substituted the words “ do not exceed the maximum allowable remuneration ”.

• (3) The subsection set out in sub-paragraph (4) below shall be inserted—

• (a) numbered as subsection (2A), after subsection (2) of section 9 of the 1951 Act;

• (b) numbered as subsection (2A), after subsection (2) of section 125 of the 1959 Act;

• (c) numbered as subsection (4A), after subsection (4) of section 7 of the 1960 Act.

• (4) The subsection inserted by sub-paragraph (3) above is as follows—

(0) For the purposes of subsection (1)(c)(ii), the “maximum allowable remuneration” at any time is an annual rate (£1,614 a year, at the passing of the Judicial Pensions and Retirement Act 1993) equal to that at which a pension of £250 a year— (a) first awarded under the principal civil service pension scheme (within the meaning of that Act) on 1st June 1972, and (b) increased from time to time by the amount of increase that would be applied under the Pensions (Increase) Act 1971 to such a pension, would (as so increased) be payable at that time, rounding any resulting fraction of £1 up to the next whole £1.

• (5) A paragraph in the same terms as the subsection set out in sub-paragraph (4) above, but with the substitution of the word “ paragraph ” for the word “subsection”, shall be inserted, numbered as paragraph (2A), after paragraph (2) of Article 9 of the 1964 Order.

• (6) Paragraph 18 of Schedule 1 to the Superannuation (Amendment) Act (Northern Ireland) 1966 (orders increasing the earnings limit in subsection (1)(c)(ii) of each of the sections specified in sub-paragraph (1) above) shall cease to have effect.

Appeals

7

• (1) The following enactments (which correspond to section 15 of the 1981 Act) shall cease to have effect, that is to say—

• (a) section 116(6) of the 1959 Act;

• (b) section 14 of the 1960 Act;

• (c) paragraph 6(4) of Schedule 10 to the 1975 Act.

• (2) The section set out in sub-paragraph (3) below shall be inserted—

• (a) numbered as section 132A, after section 132 of the 1959 Act;

• (b) numbered as section 21A, after section 21 of the 1960 Act.

• (3) The section inserted by sub-paragraph (2) above is as follows—

(0) (1) If any person to whom this section applies is aggrieved by any decision taken by the administrators of a relevant pension scheme concerning— (a) the interpretation of the rules of the scheme, or (b) the exercise of any discretion under the scheme, he shall have a right of appeal to the Lord Chancellor against that decision. (2) On deciding an appeal under this section, the Lord Chancellor may give to the administrators such directions as he considers necessary or expedient for implementing his decision. (3) The persons to whom this section applies are the following— (a) any member of the scheme; (b) the widow or widower, or any surviving dependant, of a deceased member of the scheme; (c) where the decision relates to the question— (i) whether a person who claims to be such a person as is mentioned in paragraph (a) or (b) is such a person, or (ii) whether a person who claims to be entitled to become a member of the scheme is so entitled, the person so claiming. (4) The Lord Chancellor may by regulations make provision as to the manner in which, and time within which, appeals under this section are to be brought. (5) Regulations made under this section shall be subject to annulment in like manner as a statutory instrument and section 5 of the Statutory Instruments Act 1946 shall apply accordingly. (6) The administrators shall be entitled to appear and be heard on any appeal under this section. (7) In this section— - “the administrators”, in relation to a pension scheme, means the persons entrusted with the administration of the scheme; - “member”, in relation to a pension scheme, means a person whose service in an office is, was or is to be subject to the scheme; - “relevant pension scheme” means any pension scheme constituted under or by virtue of this Act; - “rules”, in relation to a relevant pension scheme, means the provisions of this Act, and of any regulations or orders made under this Act, so far as relating to that scheme.

• (4) A paragraph in the same terms as the section set out in sub-paragraph (3) above, but with the substitution of the words “ this paragraph ” for the words “this section”, wherever occurring, shall be inserted, numbered as paragraph 7B, after paragraph 7A of Schedule 10 to the 1975 Act.

Additional voluntary contributions

8

• (1) The following enactments (which correspond to section 33A of the 1981 Act), that is to say—

• (a) section 11A of the 1951 Act,

• (b) section 127A of the 1959 Act, and

• (c) section 9A of the 1960 Act,

shall be amended in accordance with the following provisions of this paragraph.

• (2) In subsection (1), after the word “provision” there shall be inserted “ (a) ” and for the words “under the scheme” there shall be substituted the words

whether under the scheme or otherwise; or (b) imposing conditions with respect to the exercise by any such person of any entitlement (whether or not under paragraph (a)) which he may have to make any such voluntary contributions.

• (3) After that subsection there shall be inserted—

(1A) The regulations may make provision for the purpose of imposing, in a case where a member makes voluntary contributions, upper limits with respect to— (a) the aggregate value of the aggregable benefits which may be paid to or in respect of any such member; and (b) the amount which any such member may pay by way of such contributions; and, without prejudice to the generality of paragraph (b), the regulations may, in particular, impose such an upper limit on the amount which a member may pay by way of voluntary contributions as will, so far as reasonably practicable, secure that the aggregate value referred to in paragraph (a) will not exceed the limit prescribed under that paragraph. (1B) The regulations may— (a) prescribe the manner in which aggregable benefits are to be valued for the purpose of any such aggregation as is mentioned in subsection (1A); (b) confer on the administrators of a judicial pension scheme power to require a member who is making, or who wishes to make, voluntary contributions to provide such information as they may require concerning any retained benefits of his; (c) permit the disclosure by those administrators of any information which they may obtain concerning any such retained benefits— (i) to, or to any officers of, the Commissioners of Inland Revenue; or (ii) to, or to any servants or agents of, any authorised provider who is, or may be, concerned in the investment of the voluntary contributions or the provision of the additional benefits in question.

• (4) In subsection (2), in paragraph (b) (no limit on voluntary contributions, other than an upper limit corresponding to that imposed by section 594 of the Income and Corporation Taxes Act 1988) after the words “other than” there shall be inserted the words

either or both of the following, that is to say— (i) such upper limit as may be imposed by virtue of subsection (1A)(b); or (ii)

.

• (5) At the end of that subsection there shall be added the words—

“ but paragraphs (c) and (d) have effect only in relation to a voluntary contributions scheme constituted by or under this Act. ”

• (6) In subsection (3) (regulations about valuation of benefits etc)—

• (a) the word “and” immediately preceding paragraph (b) shall be omitted; and

• (b) in that paragraph, for the words “limit imposed by virtue of” there shall be substituted the words “ such limit as is mentioned in ”.

• (7) At the end of that subsection there shall be added—

(c) provide for any administrative expenses incurred by any person by virtue of this section to be defrayed out of sums received by way of voluntary contributions; (d) provide for the manner in which voluntary contributions are to be made; (e) make provision for, and in connection with, the valuation of a person’s accrued rights— (i) under any occupational or personal pension scheme, which are to be transferred into a voluntary contributions scheme, or (ii) under any voluntary contributions scheme, which on termination of his membership of that scheme may fall to be transferred into another scheme; (f) prescribe the additional benefits which are to be available under a voluntary contributions scheme and the rates and times at which those benefits are to be payable; (g) make provision for and in connection with the making of elections between different benefits available under voluntary contributions schemes; (h) provide for the terms on which a person may terminate his membership of a voluntary contributions scheme; (i) provide for the terms on which surplus funds may be refunded to a person who has made payments by way of voluntary contributions to a voluntary contributions scheme; (j) specify any authorised providers— (i) who are to invest any prescribed voluntary contributions, or (ii) who are to provide any prescribed additional benefits, and, if two or more authorised providers are so specified, may make provision entitling any person who makes prescribed payments by way of voluntary contributions to elect between those authorised providers.

• (8) Subsection (4) (limitation of voluntary contributions by reference to maximum entitlement of members) shall be omitted and before subsection (5) there shall be inserted—

(4A) The regulations may provide for such additional benefits arising under or by virtue of this section as may be prescribed— (a) to be charged on, and paid out of, the Consolidated Fund of the United Kingdom; or (b) to be paid out of money provided by the Parliament of the United Kingdom.

• (9) After subsection (6) there shall be added—

(7) In this section— - “administrators”, in relation to any scheme, means the persons entrusted with the administration of that scheme; - “aggregable benefits” means— 1. any pensions or other benefits under a judicial pension scheme, other than such additional benefits as are mentioned in subsection (1); 2. such additional benefits so mentioned as may be prescribed; and 3. such retained benefits as may be prescribed; - “authorised provider”, in relation to the investment of any sums paid by way of voluntary contributions or the provision of any benefit, means a person who is authorised under Chapter III of Part I of the Financial Services Act 1986 to invest those sums or, as the case may be, to provide that benefit; - “employment” has the same meaning as it has in the Social Security Pensions (Northern Ireland) Order 1975 (and accordingly includes employment as a self-employed earner, within the meaning of that Order); - “judicial pension scheme” means a scheme constituted by this Act; - “member” means member of a judicial pension scheme; - “occupational pension scheme” has the meaning given by Article 2(2) of the Social Security Pensions (Northern Ireland) Order 1975; - “personal pension scheme” has the meaning given by Article 2(2) of the Social Security (Northern Ireland) Order 1986; - “prescribed” means specified in, or determined in accordance with, the regulations; - “relevant benefits” has the meaning given by section 612(1) of the Income and Corporation Taxes Act 1988; - “retained benefits”, in the case of any person, means any rights retained by him to relevant benefits under any occupational or personal pension scheme which has, or which may be expected to qualify for, tax-exemption or tax-approval, being rights which accrued during some previous employment; - “surplus funds”, in relation to a person and any voluntary contributions scheme, means any funds which are, or have been, held for the purposes of that voluntary contributions scheme and which fall to be returned to him in consequence of any such limit as is mentioned in subsection (2)(b); - “tax-exemption” and “tax-approval” have the meaning given by Article 2(2) of the Social Security (Northern Ireland) Order 1986; - “voluntary contributions”, in relation to any member of a judicial pension scheme, means voluntary contributions towards the provision of additional benefits, whether under that scheme or otherwise; - “voluntary contributions scheme” means any occupational pension scheme if and to the extent that it is a scheme under which such additional benefits as are mentioned in subsection (1) are, or are to be, provided; and, where a person’s voluntary contributions are made by deduction from salary, any reference to payment of, or by way of, voluntary contributions shall be taken to include a reference to the making of voluntary contributions by deduction or, as the case may require, to any voluntary contributions so made. (8) Without prejudice to subsections (3)(c) and (d) and (4A), there may be paid out of money provided by the Parliament of the United Kingdom— (a) any sums required for or in connection with the operation or administration of any prescribed voluntary contributions scheme; or (b) any administrative expenses incurred under or by virtue of this section by a Minister of the Crown or government department. (9) Any sums received under this section may be paid into the Consolidated Fund of the United Kingdom.

SCHEDULE 4

Part I — The Comptroller and Auditor General

1

For section 13 of the Superannuation Act 1972 (pension provision for the Comptroller and Auditor General) there shall be substituted—

(13) (1) A person who first holds office on or after the appointed day as the Comptroller and Auditor General (in this section referred to as “the Comptroller”) shall be entitled, if he was a member of a judicial pension scheme immediately before he first holds that office, to elect between— (a) the scheme of pensions and other benefits under that judicial pension scheme (his “former scheme”); (b) (if different from his former scheme) the scheme of pensions and other benefits constituted by Part I of the 1993 Act (“the 1993 scheme”); and (c) the scheme of pensions and other benefits applicable under section 1 of this Act to the civil service of the State (“the civil service scheme”); and, if he is not entitled to make an election under this subsection, or if he is so entitled but fails to make such an election, he shall be treated as if he had been so entitled and had elected for the civil service scheme. (2) If a person who held the office of Comptroller before the appointed day has made an election under the former enactments for the old judicial scheme, he shall be entitled to make an election under this subsection between— (a) the old judicial scheme; and (b) the 1993 scheme; and, if he fails to make an election under this subsection, he shall be taken to have elected for the old judicial scheme. (3) If a person who held the office of Comptroller before the appointed day— (a) has made an election under the former enactments for the civil service scheme, or (b) has failed to make an election under those enactments (so that he is taken to have elected for the civil service scheme), he shall be treated as if he had been entitled to make an election under this section and had elected for the civil service scheme. (4) Where a person elects under this section for his former scheme, that scheme shall, subject to regulations under this section, apply as if his service as Comptroller were service which was subject, in his case, to that scheme. (5) A person who elects under subsection (1)(b) or (2)(b) above for the 1993 scheme, shall be entitled, when he ceases to hold office as Comptroller, to a pension under Part I of the 1993 Act at the appropriate annual rate (within the meaning of that Act) if he has held that office for at least 5 years and either— (a) he has attained the age of 65; or (b) he is disabled by permanent infirmity for the performance of the duties of the office; and, subject to the following provisions of, and regulations under, this section, the provisions of Part I of that Act (other than sections 1(1) to (4) and 2) and of sections 19, 20 and 23 of, and Schedule 2 to, that Act (which provide for benefits in respect of earnings in excess of pension-capped salary, appeals and transfer of accrued rights) shall apply in relation to him and his service in the office of Comptroller as they apply in relation to a person to whom Part I of that Act applies. (6) Subject to regulations under this section, in the application of provisions of the 1993 Act by virtue of subsection (5) above, a person who elects for the 1993 scheme shall be treated— (a) as if the office of Comptroller were a qualifying judicial office (within the meaning of that Act) by virtue of inclusion among the offices specified in Part I of Schedule 1 to that Act; (b) as if his election under this section were an election such as is mentioned in paragraph (d) of section 1(1) of that Act (so that, in particular, section 12 of that Act, which provides for the transfer of accrued rights into the scheme, applies); (c) as if his pension by virtue of this section were a pension under section 2 of that Act (and, accordingly, a judicial pension, within the meaning of that Act); and (d) for the purpose of determining, in the event of his death, the rate of any surviving spouse’s or children’s pension payable under sections 5 to 8 of that Act in respect of his service as Comptroller, as if references in those sections to the annual rate of the deceased’s judicial pension were references— (i) where a pension had commenced to be paid to him by virtue of subsection (5) above, to the appropriate annual rate of that pension; or (ii) where no such pension had commenced to be paid to him, to the rate that would have been the appropriate annual rate of the pension payable to him by virtue of subsection (5)(b) above, had he not died, but been disabled by permanent infirmity for the performance of the duties of his office on and after the date of death; and, in the application of that Act to the Comptroller (whether by virtue of subsection (1)(a) or (b) or (2)(b) above) the references to the appropriate Minister in sections 13 (election for personal pension), 19 (benefits in respect of earnings in excess of pension-capped salary) and 20 (appeals) of, and Schedule 2 (transfer of accrued rights) to, that Act shall be taken as references to the Treasury and the power conferred by paragraph 2 of that Schedule to make regulations shall be exercisable by the Treasury. (7) Where a person elects under this section for the civil service scheme, the principal civil service pension scheme within the meaning of section 2 of this Act and for the time being in force shall, subject to regulations under this section, apply as if his service as Comptroller were service in employment in the civil service of the State. (8) Where a person elects under this section for the old judicial scheme, that scheme and the former enactments shall, subject to regulations under this section, continue to have effect in relation to him and his service in the office of Comptroller. (9) Any power to make an election under this section shall be exercisable within such time and in such manner as may be prescribed in regulations under this section. (10) The Treasury may make regulations for purposes supplementary to the other provisions of this section. (11) Any such regulations may, without prejudice to section 38 or 39A of the Superannuation Act 1965 (employment in more than one public office), make special provision with respect to the pensions and other benefits payable to or in respect of a person to whom— (a) his former scheme, (b) the 1993 scheme, (c) the civil service scheme, or (d) the old judicial scheme, applies, or has applied, in respect of any service other than service as Comptroller. (12) The provision that may be made by virtue of subsection (11) above includes provision— (a) for aggregating— (i) other service falling within his former scheme, the 1993 scheme or the old judicial scheme with service as Comptroller, or (ii) service as Comptroller with such other service, for the purpose of determining qualification for, or entitlement to, or the amount of, benefit under the scheme in question; (b) for increasing the amount of the benefit payable under any of the schemes mentioned in paragraph (a)(i) above, in the case of a person to whom that scheme applied in respect of an office held by him before appointment as Comptroller, up to the amount that would have been payable under that scheme if he had retired from that office on the ground of permanent infirmity immediately before his appointment. (13) Any statutory instrument made by virtue of this section shall be subject to annulment in pursuance of a resolution of the House of Commons. (14) Any pension or other benefit granted by virtue of this section shall be charged on, and issued out of, the Consolidated Fund. (15) In this section— - “the 1981 Act” means the Judicial Pensions Act 1981; - “the 1993 Act” means the Judicial Pensions and Retirement Act 1993; - “the appointed day” means the day on which Part I of Schedule 4 to the 1993 Act comes into force; - “the former enactments” means section 13 of this Act, as it had effect from time to time before the appointed day; - “judicial pension scheme” means any public service pension scheme, as defined in— 1. section 66(1) of the Social Security Pensions Act 1975, or 2. Article 2(2) of the Social Security Pensions (Northern Ireland) Order 1975, - “the old judicial scheme” means the statutory scheme of pensions and other benefits applicable under or by virtue of the 1981 Act to the judicial offices listed in section 1 of that Act.

Part II — The Parliamentary Commissioner for Administration

2

For Schedule 1 to the Parliamentary Commissioner Act 1967 (pension provision for the Parliamentary Commissioner for Administration) there shall be substituted—