Moved by
Viscount Younger of Leckie
31: Clause 20, page 17, line 17, at end insert—
“(aa) provision about the benefits payable to or in respect of a member who has remediable service in an employment or office where—
(i) there is another Chapter 1 scheme that provides benefits for persons in that employment or office, and
(ii) the two schemes provide (or in any circumstances might provide) benefits to or in respect of a person in relation to the same period of service;”
Member’s explanatory statement
This amendment is to enable provision to be made where service may entitle a person to benefits under more than one scheme (for example, some service in the armed forces entitles a person both to early departure payments under one scheme and (when they are older) to pension payments under another scheme).
32: Clause 20, page 17, line 29, leave out paragraph (d) and insert—
“(d) provision about cases in which the scheme administrator of a Chapter 1 scheme pays a liability under section 217 or 237B of FA 2004 (joint liability of scheme administrator to lifetime allowance charge or annual allowance charge);”
Member’s explanatory statement
This amendment generalises the power in subsection (2)(d) of this Clause so that it confers power to make provision about any case in which a member’s liability to a lifetime allowance charge, or an annual allowance charge, is paid under the “scheme pays” facility (under which the liability is paid by the scheme administrator and the member’s benefits are reduced in consequence).
33: Clause 20, page 17, line 32, at end insert—
“(e) provision about cases in which remuneration is or was payable to a person on the satisfaction of a condition relating to whether any remediable service of the person is or was, or is or was eligible to be, pensionable service under a particular Chapter 1 scheme (including provision requiring any such remuneration that has been paid to be repaid).”
Member’s explanatory statement
This amendment is to enable provision to be made under this Clause about employments etc (such as the armed forces) in which a person’s pay may be determined by reference to whether their service is (or is eligible to be) pensionable service under a particular scheme.
34: Clause 20, page 17, line 32, at end insert—
“(f) provision about cases in which a former member of the armed forces—
(i) is, disregarding section 2 (1), entitled under regulation 19 of AFEDP 2014 (lump sum awards: incapacity for armed forces service) to a payment determined (to any extent) by reference to the person’s remediable service in an employment or office, or
(ii) would be entitled under that regulation to such a payment if the benefits payable to the person, so far as determined by reference the person’s remediable service in the employment or office, were new scheme benefits.”
Member’s explanatory statement
This amendment is to enable provision to be made under this clause to ensure that the Chapter works fairly for members of the armed forces who would be entitled to an incapacity lump sum under the new armed forces scheme, even if they would not have been entitled to such a payment under the rules of the legacy scheme.
35: Clause 20, page 17, line 32, at end insert—
“(2A) Scheme regulations for a Chapter 1 new scheme may make provision about injury and compensation benefits payable under a relevant injury and compensation scheme to or in respect of a member who has remediable service in an employment or office.
(2B) Provision made under subsection (2A) may in particular be made by amending the relevant injury and compensation scheme.
(2C) In subsections (2A) and (2B) and this subsection—
(a) “injury and compensation scheme” means a pension scheme that is listed in Schedule 6 to PSPA 2013 or Schedule 6 to PSPA(NI) 2014 (existing injury and compensation schemes);
(b) an injury and compensation scheme is “relevant”, in relation to a Chapter 1 new scheme, if it is connected with the Chapter 1 new scheme;
(c) a reference to “injury and compensation benefits” payable under an injury and compensation scheme is a reference to—
(i) in the case of an injury and compensation scheme in relation to which Schedule 6 to PSPA 2013 or Schedule 6 to PSPA(NI) 2014 specifies particular benefits, those benefits;
(ii) in the case of any other injury and compensation scheme, any benefits payable under the scheme.”
Member’s explanatory statement
Where Chapter 1 of Part 1 retrospectively alters pension benefits payable to or in respect of a person, this may require retrospective changes also to be made to injury and compensation benefits to which the person is entitled (for example where their amount is calculated in a way that takes account of the amount of pension benefits payable). This amendment provides a power to ensure that appropriate provision can be made in such cases.
36: Clause 20, page 17, leave out lines 35 to 38 and insert—
“(a) provision modifying any provision of this Chapter in its application to persons of a description specified in the regulations;
(b) provision corresponding to, or applying, any provision of this Chapter, with or without modifications.”
Member’s explanatory statement
This amendment clarifies the way in which special cases may be dealt with in regulations.
37: Clause 20, page 17, line 38, at end insert—
“(4) In this section—
“AFEDP 2014” means the Armed Forces Early Departure Payments Scheme Regulations 2014 (S.I. 2014/2328);
“modifying” includes disapplying or supplementing (and cognate expressions are to be construed accordingly);
“scheme administrator” has the same meaning as in Part 4 of FA 2004 (see section 270 of that Act);
“the armed forces” has the same meaning as in PSPA 2013 (see paragraph 8 of Schedule 1 to that Act).”
Member’s explanatory statement
This amendment inserts definitions required for other government amendments of this Clause.