THE STATES, in pursuance of Articles 2, 10 and 11 of the Public Employees (Pensions) (Jersey) Law 2014[1] and Article 2 of the Public Employees (Retirement) (Jersey) Law 1967[2], have made the following Regulations –

PART 1

INTERPRETATION

1 Interpretation

(1) In these Regulations, unless the context indicates otherwise –

“1st commencement date” means 1st January 2016;

“2nd commencement date” means 1st January 2019;

“1967 Regulations” means the Public Employees (Contributory Retirement Scheme) (Jersey) Regulations 1967[3];

“1967 Scheme” has the meaning given in Article 1(1) of the Law;

“1967 Scheme employer” means an employer who –

(a) is admitted to the 1967 Scheme under repealed Regulation 9 of the General Regulations; or

(b) is treated as if admitted to the 1967 Scheme under any enactment which provides for that employer to become an employer for the purposes of that scheme in respect of members of that scheme whose employment with the States Employment Board is transferred to that employer;

“1967 Scheme Regulations” has the meaning given in Article 1(1) of the Law;

“1967 Scheme retirement benefits” shall be construed in accordance with Regulation 7(1);

“1992 Regulations” means the Public Employees (Contributory Retirement Scheme) (Former Hospital Scheme) (Jersey) Regulations 1992[4];

“active member” means a person who is in Scheme employment and becomes a member of the Scheme under Regulation 2, 3(2)(a) or (c), or 4;

“Actuary” means a person appointed in accordance with Regulation 10 of the Administration Regulations, to give actuarial advice in respect of the fund;

“Administration Regulations” means the Public Employees (Pension Scheme) (Administration) (Jersey) Regulations 2015[5];

“Administrator” shall be construed in accordance with Regulation 19 of the Administration Regulations;

“admission agreement” means an agreement between the Minister and a 1967 Scheme employer or such an employer admitted to the Scheme under Regulation 16(1), which sets out the terms upon which that employer is admitted to the 1967 Scheme or the Scheme, as the case may be;

“Airport Rescue and Firefighting Service” has the meaning given in Article 1 of the Fire and Rescue Service Law;

“air traffic control unit” has the meaning given in Article 1(1) of the Air Navigation (Jersey) Law 2014[6];

“annual pension increase” has the meaning given in Regulation 8 of the Funding and Valuation Regulations;

“certificate” means a certificate obtained by the Committee from the Actuary as to the amounts to be contributed by a 1967 Scheme employer in relation to that scheme, in accordance with repealed Regulation 9(1)(c)(i) of the General Regulations;

“Committee” means the “Committee of Management” construed in accordance with Article 4 of the Law and Regulation 2 of the Administration Regulations;

“continuing member of the 1967 Scheme” shall be construed in accordance with Regulation 3(2)(b);

“contributing member of the 1967 Scheme” means –

(a) a “contributory member” within the meaning of Regulation 4 of the 1967 Regulations;

(b) a “category A member” and a “category B member” within the meaning of Regulation 1 of the Existing Members Regulations or Regulation 1 of the New Members Regulations;

(d) a “member” within the meaning of Regulation 1 of the Existing Members Regulations or Regulation 1 of the New Members Regulations, who is not a category A, category B or category C member; and

(e) a “member” within the meaning of Regulation 1 of the 1992 Regulations;

“Existing Members Regulations” means the Public Employees (Contributory Retirement Scheme) (Existing Members) (Jersey) Regulations 1989[7];

“Fire and Rescue Service Law” means the Fire and Rescue Service (Jersey) Law 2011[8];

“Funding and Valuation Regulations” means the Public Employees (Pension Scheme) (Funding and Valuation) (Jersey) Regulations 2015[9];

“General Regulations” means the Public Employees (Contributory Retirement Scheme) (General) (Jersey) Regulations 1989[10];

“Law” means the Public Employees (Pensions) (Jersey) Law 2014[11];

“member of the 1967 Scheme” means a contributing member of that scheme;

“Membership and Benefits Regulations” means the Public Employees (Pension Scheme) (Membership and Benefits) (Jersey) Regulations 2015[12];

“Minister” means the Chief Minister;

“New Members Regulations” means the Public Employees (Contributory Retirement Scheme) (New Members) (Jersey) Regulations 1989[13];

“pension administration strategy” means a written statement of policies, procedures and obligations governing the administration of the respective schemes, prepared under Regulation 20 of the Administration Regulations;

“pensioner member” shall be construed in accordance with Regulation 12 of the Membership and Benefits Regulations;

“pensionable service” means a period of employment computed in years and complete days which qualifies person to accrue retirement benefits under the respective schemes;

“prison officer” has the meaning given in Article 1(1) of the Prison (Jersey) Law 1957[14];

“relevant date” has the meaning given in Regulation 9(1);

“respective schemes” has the meaning given in Article 1(1) of the Law, and “schemes” shall be construed accordingly;

“Scheme” means the Public Employees Pension Scheme referred to in Article 2(1) of the Law;

“Scheme employment” means employment by virtue of which a person is eligible to be an active member of the Scheme;

“Scheme retirement benefits” and “1967 Scheme retirement benefits” shall be construed in accordance with Regulation 8;

“transition date” means the 2nd commencement date, or in relation to a continuing member of the 1967 Scheme in respect of whom Regulation 4 applies, the date that member changes his or her employment;

“transition member” means a person who becomes an active member of the Scheme under Regulation 2, 3(2)(a) or (c) or 4;

“uniformed member” in relation to the Scheme has the same meaning as in Regulation 1 of the Membership and Benefits Regulations;

“uniformed service” means –

(a) the Airport Rescue and Firefighting Service;

(b) the air traffic control unit maintained at Jersey Airport;

(c) persons employed under the Employment of States of Jersey Employees (Jersey) Law 2005[15] for the purposes of discharging the States of Jersey’s ambulance service;

(d) the person employed as the prison Governor or persons employed as prison officers for the purposes of the Prison (Jersey) Law 1957[16];

(e) the States of Jersey Fire and Rescue Service (within the meaning of Article 3 of the Fire and Rescue Service Law);

(f) the States Police Force (within the meaning of Article 1 of the States of Jersey Police Force Law 2012[17]);

“valuation” has the meaning given in Regulation 3(1) of the Funding and Valuation Regulations.

(2) In these Regulations –

(a) where a word or expression is used in relation to the 1967 Scheme Regulations, that word or expression is to be construed in accordance with the meaning given to it in those Regulations; and

(b) the expression “normal retiring age” when used in relation to a transition member, has the meaning assigned to that expression under whichever of the 1967 Scheme Regulations applied to that member immediately before the transition date.

(3) Any reference in these Regulations to repealed Regulation 5, 7, 9, 9A, 9B or 11 of the General Regulations (or any provision of those Regulations) is a reference to those Regulations (or provision of those Regulations) as they were in force immediately prior to their repeal by paragraph 3(4) of Schedule 1 to these Regulations.

PART 2

MEMBERSHIP

2 Automatic membership of the Scheme on 2nd commencement date

(1) This Regulation applies to the following description of contributing members of the 1967 Scheme –

(a) in relation to the 1967 Regulations, a contributory member in respect of whom Regulation 17, 18, 19, 20 or 20A of those Regulations does not apply, and who as at the day before the 2nd commencement date has not attained the age of 58 in the case of a man, or the age of 53 in the case of a woman;

(b) in relation to the Existing Members Regulations or New Members Regulations, a member who is not a category A, category B or category C member and who as at the day before the 2nd commencement date has not attained the age of 58;

(i) a category A member and who as at the day before the 2nd commencement date has not attained the age of 48, or

(ii) a category B or category C member and who as at the day before the 2nd commencement date has not attained the age of 53; and

(d) in relation to the 1992 Regulations, a member who as at the day before the 2nd commencement date has not attained the age of 58 in the case of a man, or the age of 53 in the case of a woman.

(2) On the 2nd commencement date, a member of the 1967 Scheme in respect of whom this Regulation applies shall –

(a) cease to be a member of the 1967 Scheme, and shall cease to accrue retirement benefits under that scheme; and

(b) become an active member of the Scheme.

3 Optional membership of the Scheme

(1) This Regulation applies to a contributing member of the 1967 Scheme not falling within a description specified in Regulation 2(1).

(2) A person in respect of whom this Regulation applies, who before the 2nd commencement date –

(a) opts not to remain a member of the 1967 Scheme, shall on the 2nd commencement date –

(i) cease to be a member of the 1967 Scheme, and shall cease to accrue retirement benefits under that scheme, and

(ii) become an active member of the Scheme;

(b) opts to remain a member of the 1967 Scheme –

(i) shall not, except where that member has ceased to be an employee on or after the 2nd commencement date, be eligible to become an active member of the Scheme on or after the 2nd commencement date, and

(ii) shall for the purposes of Scheme Regulations, be referred to as a “continuing member of the 1967 Scheme”; or

(c) has not exercised either of the options referred to in sub-paragraphs (a) and (b), shall be taken to have opted not to remain a member of the 1967 Scheme, and sub-paragraph (a) shall apply in respect of that member.

4 Change of category of membership by a continuing member of the 1967 Scheme

(1) This Regulation applies to a continuing member of the 1967 Scheme.

(2) For the purposes of this Regulation –

(a) a “uniformed member” in relation to a continuing member of the 1967 Scheme means –

(i) a member under the 1967 Regulations in respect of whom Regulation 17, 18, 19, 20 or 20A of those Regulations applies, or

(ii) a category A, category B or category C member under the Existing Members Regulations or New Members Regulations;

(b) an “ordinary member” in relation to a continuing member of the 1967 Scheme means –

(i) a member under the 1967 Regulations in respect of whom Regulation 17, 18, 19, 20 or 20A of those Regulations does not apply,

(ii) a member who is not a category A or category B member under the Existing Members Regulations or New Members Regulations, or a member who is not a category C member under the New Members Regulations, or

(iii) a member in respect of whom the 1992 Regulations apply; and

(c) an “ordinary member” in relation to the Scheme has the same meaning as in Regulation 1 of the Membership and Benefits Regulations.

(3) If a uniformed member in respect of whom this Regulation applies changes employment in consequence of which he or she ceases to be eligible to be a uniformed member, that member shall cease to be a continuing member of the 1967 Scheme and shall become an ordinary member of the Scheme.

(4) If an ordinary member to whom this Regulation applies changes employment in consequence of which he or she is eligible to become a uniformed member, that member shall cease to be continuing member of the 1967 Scheme and shall become a uniformed member of the Scheme.

(5) Retirement benefits accrued under the 1967 Scheme before the transition date shall, for the purposes of Article 10(7) of the Law, be regarded as pension rights accrued as at that date and for the purposes of Article 11(3) of the Law those retirement benefits shall be calculated as at that date in accordance with Article 11(2)(b) of the Law and Regulation 9 notwithstanding that the member became a member of the Scheme after the 2nd commencement date.

PART 3

TRANSITIONAL PROVISIONS

Transition members: benefits etc.

5 Additional voluntary contributions

(1) The payment of additional voluntary contributions under the Existing Members Regulations or New Members Regulations shall cease on the day before the transition date.

(2) The added years to which a transition member is entitled by reason of the contributions referred to in paragraph (1), shall be added to the pensionable service accrued by that transition member whilst he or she was a member of the 1967 Scheme.

(3) The Administrator shall within 3 months following the date that the payment of additional contributions ceases under paragraph (1), supply the transition member with a statement setting out the amount of additional pensionable service that he or she has accrued under the 1967 Scheme by reason of the additional voluntary contributions the member has paid under that scheme.

6 Payments on or after the transition date

Any salary or pensionable allowance paid to a transition member, or contribution paid by a transition member on or after the transition date which relates to that transition member’s employment whilst he or she was a member of the 1967 Scheme, shall be dealt with in accordance with whichever of the 1967 Scheme Regulations applied to that transition member immediately before the transition date.

7 Retirement benefits

(1) A transition member is entitled to receive payment of his or her retirement benefits accrued under the 1967 Scheme (“1967 Scheme retirement benefits”), in accordance with this Regulation.

(2) Unless earlier payment has been received in accordance with the provisions of this Regulation, a transition member on attaining his or her normal retiring age is entitled to the immediate payment of his or her 1967 Scheme retirement benefits calculated in accordance with –

(a) whichever of the 1967 Scheme Regulations applied to that member immediately before the transition date; and

(b) Regulation 9 for the purpose of calculating final pensionable earnings as at the relevant date.

(3) This paragraph applies to a transition member who under the 1967 Scheme Regulations is entitled to the payment of his or her 1967 Scheme retirement benefits (with or without actuarial reduction) from an age earlier than his or her normal retiring age.

(4) A transition member in respect of whom paragraph (3) applies may, upon attaining the earlier age referred to in paragraph (3), apply to the Administrator upon leaving Scheme employment, for the immediate payment of his or her 1967 Scheme retirement benefits calculated in accordance with –

(a) whichever of the 1967 Scheme Regulations applied to that member immediately before the transition date; and

(b) Regulation 9 for the purpose of calculating final pensionable earnings as at the relevant date.

(5) This paragraph applies to a transition member who is a prison officer who has attained age 55 and who immediately before the 2nd commencement date was –

(a) a category A member of the 1967 Scheme employed as a prison officer before 1st February 2013; or

(b) a prison officer in respect of whom Regulation 20A of the 1967 Regulations applied.

(6) A transition member in respect of whom paragraph (5) applies, is entitled to the immediate payment of his or her 1967 Scheme retirement benefits calculated in accordance with –

(a) whichever of the 1967 Scheme Regulations (referred to in paragraph (5)) applied to that member immediately before the 2nd commencement date; and

(b) Regulation 9 for the purpose of calculating final pensionable earnings as at the relevant date, and age 55 shall be taken to be normal retiring age for the purposes of the relevant date described in Article 11(2)(b)(i) of the Law.

(7) This paragraph applies to a transition member who –

(a) has accrued a deferred pension under the 1967 Scheme in relation to a period of pensionable service under that scheme in respect of which that transition member ceased to be an employee;

(b) on re-admittance to the 1967 Scheme has not requested that his or her previous period of pensionable service be treated as continuous with his or her subsequent period of pensionable service; and

(c) is in Scheme employment as at the date he or she would otherwise have become entitled to payment of his or her deferred pension under the 1967 Scheme, had that member not become a transition member.

(8) A transition member in respect of whom paragraph (7) applies, is entitled to apply to the Administrator for the immediate payment of his or her 1967 Scheme deferred pension calculated –

(a) in accordance with whichever of the 1967 Scheme Regulations applied to that member immediately before the transition date (with or without any actuarial reduction, as the case may be, and including any increase applied under repealed Regulation 11 of the General Regulations);

(b) as at the date the member ceased to be an employee in respect of that previous period of pensionable service under the 1967 Scheme; and

(c) with any annual pension increase applied to that pension, from the 1st commencement date to the date of its payment, in accordance with Regulation 8 or 12(2)(a) of, and paragraph 2 of Schedule 1, to the Funding and Valuation Regulations.

(9) A transition member in respect of whom a terminal illness lump sum is payable under Regulation 33 of the Membership and Benefits Regulations, or an ill-health pension is payable under Regulation 36 of those Regulations, shall at the same time as that lump sum or pension is paid, receive payment of his or her 1967 Scheme retirement benefits as if he or she had attained his or her normal retiring age as at the date of payment of those benefits, calculated in accordance with –

(a) whichever of the 1967 Scheme Regulations applied to that member immediately before the transition date; and

(b) Regulation 9 for the purpose of calculating final pensionable earnings as at the relevant date.

(10) Where a transition member is entitled to receive payment of Scheme retirement benefits by reason of voluntary early retirement under Regulation 30 of the Membership and Benefits Regulations, that member shall also be entitled to payment of his or her 1967 Scheme retirement benefits and –

(a) Regulation 8 of the General Regulations shall apply for the purposes of the calculation of the 1967 Scheme retirement benefits; and

(b) Regulation 9 of these Regulations shall apply for the purpose calculating final pensionable earnings as at the relevant date.

(11) A transition member who leaves Scheme employment before he or she is entitled to the payment of retirement benefits under the 1967 Scheme shall –

(a) continue to be entitled to a deferred pension under whichever of the 1967 Scheme Regulations applied to that member immediately before the transition date, and which when payable under those Regulations, shall be calculated in accordance with Regulation 9 for the purpose calculating final pensionable earnings as at the relevant date; or

(b) be entitled to a transfer payment out of the fund in accordance with Regulation 22 of the Administration Regulations and Regulation 15(1) of these Regulations.

(12) Unless an election as required under Regulation 15 of the Existing Members Regulations or Regulation 15 of the New Members Regulations, as the case may be, has been made before the transition date, the calculation of 1967 Scheme retirement benefits referred to in paragraphs (2)(a), (4)(a), (6)(a), (8)(a), (9)(a), (10)(a) or (11)(a), shall not include an adjustment under Regulation 15 of those respective Regulations, as the case may be.

8 Conversion of 1967 Scheme retirement benefits into lump sum

(1) This Regulation applies to a transition member who was a member of the 1967 Scheme under the Existing Members Regulations or New Members Regulations.

(2) A transition member –

(a) who falls within one of the descriptions of members specified in Regulation 31(1) of the Membership and Benefits Regulations; and

(b) in respect of whom Regulation 7(2), (3), (5)(a), (7), (9) (10) or (11)(a) applies,

may apply to the Administrator to exchange up to 30% of his or her 1967 Scheme retirement benefits for a lump sum payment.

(3) Regulation 31 of the Membership and Benefits Regulations shall apply for the purposes of that exchange.

9 Calculation of final pensionable earnings

(1) In this Regulation “relevant date” means in relation to a transition member –

(a) a date ending at any of the points described in Article 11(2)(b) of the Law which applies in respect of that transition member; or

(b) the date of the transition member’s death.

(2) This paragraph applies to a transition member who was a member of the 1967 Scheme under the Existing Members Regulations or New Members Regulations.

(3) Where paragraph (2) applies, a transition member’s final pensionable earnings for the purposes of Article 11(2)(b), (3) and (4)(a) of the Law, shall be calculated by reference to –

(a) the highest of that member’s pensionable earnings over 365 consecutive days in the 10 years prior to, and ending on the relevant date;

(b) in the case of a transition member who has less than 10 years’ but more than one year’s pensionable service under the Scheme, the highest of that member’s pensionable earnings over 365 consecutive days beginning with the year commencing on the 1st commencement date, and ending on the relevant date; or

(c) in the case of a transition member who has one year or less pensionable service under the Scheme, the whole year equivalent pensionable earnings that would have been paid by an employer in respect of that member’s actual period of employment, and ending on the relevant date.

(4) This paragraph applies to a transition member who was a member of the 1967 Scheme under the 1967 Regulations or 1992 Regulations.

(5) Where paragraph (4) applies, a transition member’s final pensionable earnings for the purposes of Article 11(2)(b), (3) and (4)(a) of the Law, shall be calculated by reference to the average of that member’s pensionable earnings in the 3 years prior to, and ending on the relevant date.

10 Survivor benefits

(1) In this Regulation “1967 Scheme survivor benefits” means –

(a) in the case of the 1967 Regulations, a widow’s pension or children’s benefit payable under Regulation 8 or 9 of those Regulations;

(b) in the case of the 1992 Regulations –

(i) a pension payable under Regulation 9(2) or (3), 10(2) or (3), 11 or 12(2) of those Regulations, or

(ii) a lump sum payable under Regulation 10(4) or 12(3) or (4) of those Regulations; or

(c) in the case of the Existing Members Regulations or New Members Regulations, a pension payable under Regulation 9(3) to (7), 10(1) to (4), 11 or 12 of whichever of those Regulations apply in the person’s case.

(2) Where a transition member dies as an active, deferred or pensioner member of the Scheme, his or her 1967 Scheme survivor benefits shall be payable in accordance with whichever of the 1967 Scheme Regulations applied to that transition member immediately before the transition date, except that the annual amount of 1967 Scheme survivor benefits payable under those Regulations shall be calculated by reference to –

(a) pensionable service accrued (under the 1967 Scheme) as at the day before the transition date; and

(b) final pensionable earnings calculated in accordance with Regulation 9.

11 Extension of 1967 Scheme survivor benefits to nominated cohabiting partner

(1) In this Regulation –

(a) “1967 Scheme survivor benefits” has the meaning given in Regulation 10(1)(c);

(b) “nominated cohabiting partner” shall be construed in accordance with Regulation 3 of the Membership and Benefits Regulations.

(2) This Regulation applies to a transition member who was a member of the 1967 Scheme under the Existing Members Regulations or New Members Regulations.

(3) A transition member who is an active, deferred or pensioner member of the Scheme (whether or not in receipt of his or her 1967 Scheme retirement benefits), may nominate a person to receive that member’s 1967 Scheme survivor benefits.

(4) Regulation 3 of the Membership and Benefits Regulations shall apply for the purposes of that nomination.

(5) For the purposes of this Regulation any reference to a “spouse” or “surviving civil partner” in the Existing Members Regulations or New Members Regulations shall be taken to include a reference to a surviving nominated cohabiting partner.

12 Ill-health pension – qualifying period etc. for purposes of the Scheme

For the purposes of the payment of an ill-health pension under Regulation 36(2) of the Membership and Benefits Regulations –

(a) a transition member’s period of service for the purposes of qualifying for retirement benefits under the 1967 Regulations, or pensionable service under the 1992 Regulations, the Existing Members Regulations or the New Members Regulations shall –

(i) count towards the requirement in Regulation 36(2)(a) of the Membership and Benefits Regulations, for an active member to have completed 2 or more years pensionable service, and

(ii) be added to the number of years of pensionable service accrued by that member under the Scheme, for the purposes of calculating an enhanced level ill-health pension under Regulation 38(3) of the Membership and Benefits Regulations;

(b) any medical report produced before the transition date for the purposes of considering entitlement to an ill-health pension under the 1967 Scheme, may be used for the purposes of informing a decision under Regulation 37 of the Membership and Benefits Regulations.

13 Ill-health pension – 1967 Scheme

(1) In this Regulation “relevant 1967 Scheme ill-health retirement Regulations” means whichever of the following Regulations apply in respect of a transition member –

(a) Regulation 7(1)(c), (5) and (6) of the 1967 Regulations;

(b) Regulation 7 of the Existing Members Regulations or New Members Regulations; or

(2) This Regulation applies to a transition member whose entitlement to retire before normal retiring age and receive a pension under the relevant 1967 Scheme ill-health retirement Regulations, was under consideration, but not determined before the transition date.

(3) A transition member shall be entitled to receive a pension under the relevant 1967 Scheme ill-health retirement Regulations provided the determination of that entitlement is made by no later than the last calendar day of the 7th month after the month beginning with the transition date.

14 Payment of retirement benefits before normal pension age – uniformed members

(1) This Regulation –

(a) applies to a transition member who –

(i) is a uniformed member of the Scheme, and

(ii) has attained at least the age of 55 but has not attained his or her normal pension age (as prescribed in Regulation 28 of the Membership and Benefits Regulations);

(b) excludes a transition member described in sub-paragraph (a) who is –

(i) a person employed as the chief ambulance officer or assistant chief ambulance officer for the purposes of discharging the States of Jersey’s ambulance service,

(ii) a person appointed as the chief air traffic control officer or assistant chief air traffic control officer of the air traffic control unit maintained at Jersey Airport,

(iii) a person appointed as a chief fire officer or deputy chief fire officer of the Airport Rescue and Firefighting Service,

(iv) the Chief Fire Officer (within the meaning of Article 1 of the Fire and Rescue Service Law) or a person appointed as the deputy Chief Fire Officer,

(v) the Chief Officer or Deputy Chief Officer of the States Police Force (within the meaning of Article 1 of the States of Jersey Police Force Law 2012[18]),

(vi) the prison Governor (within the meaning of Article 1 of the Prison (Jersey) Law 1957[19]).

(2) Where, in relation to a transition member in respect of whom this Regulation applies, that member’s Scheme employment is terminated on the grounds that his or her employer is satisfied that the member’s level of physical fitness is below the standard required to secure the effective, efficient or safe discharge of functions by the uniformed service in which the member is employed, that employer may, subject to paragraph (3), determine that the member should receive immediate payment of his or her retirement benefits on the termination of his or her Scheme employment.

(3) Before a determination is made under paragraph (2) –

(a) an employer shall have regard to the costs likely to be incurred in the particular case; and

(b) the Actuary shall provide a report to the transition member’s employer and the Committee, certifying the likely costs to the fund as a consequence of the proposed payment of retirement benefits under this Regulation.

(4) Where a determination is made under paragraph (2), the transition member shall be entitled to receive payment of retirement benefits accrued under the respective schemes calculated as at the date he or she leaves Scheme employment and without any actuarial reduction.

(5) An employer shall pay into the fund such amount of costs arising from a determination under paragraph (2) as are certified by the Actuary.

15 Transfer payments

(1) Where, under Regulation 22 of the Administration Regulations, a transition member applies for a transfer payment out of the fund, that transfer payment shall consist of the member’s aggregated retirement benefits accrued under the respective schemes.

(2) This paragraph applies where, before the 1st commencement date, a member of the 1967 Scheme has requested a transfer value of final salary benefits under a transferring arrangement (within the meaning of repealed Regulation 7(1) of the General Regulations) but the Administrator does not receive that transfer value until on or after the 1st commencement date.

(3) Where paragraph (2) applies, the transfer value received shall be determined in accordance with repealed Regulation 7(1) of the General Regulations.

(4) This paragraph applies where the Minister has made reciprocal arrangements under Regulation 24(6) of the Administration Regulations for the receipt or payment of transfer payments from or to other pension schemes in respect of active members.

(5) For the purposes of paragraph (4) any reciprocal arrangements the Minister has made under clause (iv) of the proviso to repealed Regulation 7(1) of the General Regulations which are in force immediately before the 1st commencement date, shall be taken to be reciprocal arrangements made under Regulation 24(6) of the Administration Regulations.

(6) This paragraph applies where, under Regulation 23 of the Administration Regulations a transfer payment is accepted by the Administrator and –

(a) that payment is under a reciprocal arrangement to which paragraphs (4) and (5) apply; and

(b) that transfer payment represents, whether in whole or in part, final salary retirement benefits.

(7) Where paragraph (6) applies, the active member in respect of whom the transfer payment relates, shall, for the purposes of those final salary retirement benefits, be treated as if he or she is a contributing member of the 1967 Scheme under the New Members Regulations, and that member shall be entitled to such added years (as defined in those Regulations) as the Committee, on the advice of the Actuary, shall determine having regard to the amount credited to the fund in respect of the value of the transfer payment.

1967 Scheme employers and appointments

16 Admission of 1967 Scheme employers to the Scheme

(1) On the 1st commencement date, a 1967 Scheme employer shall be taken to be an employer admitted to the Scheme as if that employer had been admitted to the Scheme under Regulation 7 of, and paragraph 2(1) of Schedule 1 to, the Membership and Benefits Regulations.

(2) Paragraph 3 of Schedule 1 to the Membership and Benefits Regulations shall not apply for the purposes of paragraph (1).

(3) The Actuary shall, in relation to an employer to whom paragraph (1) applies, review –

(a) any certificate issued under repealed Regulation 9(1)(c)(ii) of the General Regulations before the expiry of 3 months after the date at which the valuation is presented under Regulation 3(3) of the Funding and Valuation Regulations, and following that review the Actuary shall issue a new certificate as to the amounts to be contributed to the fund by that employer in respect of the Scheme; and

(b) any certificate issued under sub-paragraph (a) before the expiry of 3 months after the date at which a subsequent valuation is presented under Regulation 3(3) of the Funding and Valuation Regulations, and following that review and each review thereafter the Actuary shall issue a new certificate as to the amounts to be contributed.

(4) Subject to paragraph (5), as at the 1st commencement date, an employer to whom paragraph (1) applies is not required to enter into an admission agreement in accordance with paragraph 4 of Schedule 1 to the Membership and Benefits Regulations, but shall –

(a) provide such information as the Minister requires as to whether any named individual, class, category or description of employee is, or is not eligible to become an active member of the Scheme on the day his or her employment with that employer begins;

(b) be subject to the provisions set out in paragraphs 6 to 9 of Schedule 1 to the Membership and Benefits Regulations concerning the payment of contributions or costs relating to the Scheme, and ending of participation in the Scheme; and

(c) comply with such other obligations as are required in relation to the Scheme, as may be set out in the pension administration strategy.

(5) Notwithstanding paragraph (4), the Minister may require an employer to whom paragraph (1) applies to enter into an admission agreement at such time, or in such circumstances as he or she may determine, and the requirements set out in paragraph 4 of Schedule 1 to the Membership and Benefits Regulations shall apply for the purposes of any such agreement.

(6) Nothing in paragraph (1) shall be taken to affect a 1967 Scheme employer’s continued participation in the 1967 Scheme or the exercise of any duties or powers conferred on a 1967 Scheme employer under the 1967 Scheme Regulations.

17 Continued obligations of 1967 Scheme employers and contribution certificates

(1) Subject to paragraph (2), where before the 1st commencement date a 1967 Scheme employer has provided any written statement and written undertaking in accordance with repealed Regulation 9A of the General Regulations, any such written undertaking and written statement shall cease to have effect on the 1st commencement date but that employer shall –

(a) be subject to the provisions set out in paragraphs 6 to 7 of Schedule 1 to the Membership and Benefits Regulations concerning the payment of contributions or costs relating to the 1967 Scheme; and

(b) comply with such other obligations as are required in relation to the 1967 Scheme as may be set out in the pension administration strategy.

(2) Notwithstanding paragraph (1), any obligation under repealed Regulation 9A(2) or (4) or repealed Regulation 9B of the General Regulations concerning a 1967 Scheme employer’s contributions, contribution shortfalls and provision of information, that arose at, or relate to any time, before or after 14th October 2009, (including after the 1st commencement date), regardless of whether not that employer –

(a) employs for the time being any members of the 1967 Scheme; or

(b) has ceased to participate as a 1967 Scheme employer,

shall remain that employer’s obligation.

(3) Notwithstanding paragraph (1), the Minister may require a 1967 Scheme employer to enter into an admission agreement, at such time or in such circumstances as he or she may determine, for the purposes of that employer’s participation in the 1967 Scheme.

(4) The requirements set out in paragraph 4(1) and (2)(b) to (m) of Schedule 1 to the Membership and Benefits Regulations shall apply for the purposes of any such agreement, and any references in that paragraph to the Scheme and Regulations under the Scheme shall be construed as references to the 1967 Scheme and equivalent Regulations under that scheme.

(5) The Actuary shall review –

(a) any certificate issued under repealed Regulation 9(1)(c)(ii) of the General Regulations, before the expiry of 3 months after the date at which the valuation is presented under Regulation 3(3) of the Funding and Valuation Regulations, and following that review shall issue a new certificate as to the amounts to be contributed to the fund in respect of the 1967 Scheme; and

(b) any certificate issued under sub-paragraph (a) before the expiry of 3 months after the date at which a subsequent valuation is presented under Regulation 3(3) of the Funding and Valuation Regulations, and following that review and each review thereafter, the Actuary shall issue a new certificate as to the amounts to be contributed.

(6) A 1967 Scheme employer shall cease participation in the 1967 Scheme in accordance with paragraphs 8 and 9 of Schedule 1 to the Membership and Benefits Regulations.

18 Appointments etc.

(1) A person who was, immediately before the 1st commencement date, an Actuary, investment manager or custodian appointed under repealed Regulation 5 of the General Regulations, shall on that commencement date be taken to be –

(a) an Actuary appointed under Regulation 10 of the Administration Regulations;

(b) an investment manager appointed under Regulation 12 of those Regulations;

and, as the case requires, those Regulations shall apply for the purposes of terminating any such appointment.

(2) A person described in paragraph (1) shall discharge the functions conferred under the Administration Regulations as if that person had been appointed under those Regulations on the 1st commencement date.

PART 4

CLOSING

19 1967 Scheme Regulations amended

(1) In relation to the 1st commencement date, the 1967 Scheme Regulations are amended as set out in Schedule 1.

(2) In relation to the 2nd commencement date, the 1967 Scheme Regulations are amended as set out in Schedule 2.

20 Citation and commencement

(1) These Regulations may be cited as the Public Employees (Pension Scheme) (Transitional Provisions, Savings and Consequential Amendments) (Jersey) Regulations 2015.

(2) Regulations 1, 15(2) to (7), 16 to 18, 19(1), this Regulation and Schedule 1 shall come into force on the 1st commencement date.

(3) Regulations 2 to 15(1), 19(2) and Schedule 2 shall come into force on the 2nd commencement date.

m.n. de la haye

Greffier of the States

SCHEDULE 1

(Regulation 19(1))

1967 scheme regulations amended as at 1st commencement date

1 Amendment of the Public Employees (Contributory Retirement Scheme) (Existing Members) (Jersey) Regulations 1989

(1) The Public Employees (Contributory Retirement Scheme) (Existing Members) (Jersey) Regulations 1989[20] are amended in accordance with this paragraph.

(2) In Regulation 1 –

(a) before the definition “Actuary” there are inserted the following definitions –

“ ‘1957 Law’ means the Prison (Jersey) Law 1957[21];

‘2011 Law’ means the Fire and Rescue Service (Jersey) Law 2011[22];

‘2012 Law’ means the States of Jersey Police Force Law 2012[23];

‘2014 Pensions Law’ means the Public Employees (Pensions) (Jersey) Law 2014;[24]”;

(b) for the definition “Actuary” there is substituted the following definition –

“ ‘Actuary’ means a person appointed in accordance with Regulation 10 of the Administration Regulations, to give actuarial advice in respect of the fund;”;

“(a) any refund paid or transfer value received, as referred to in repealed Regulation 7 of the General Regulations or transfer payment under Regulation 23 of the Administration Regulations;”;

(d) after the definition “added years” there are inserted the following definitions –

“ ‘Administration Regulations’ means the Public Employees (Pension Scheme) (Administration) (Jersey) Regulations 2015[25];

‘Administrator’ shall be construed in accordance with Regulation 19 of the Administration Regulations;”;

(e) for the definitions “category A member” and “category B member” there are substituted the following definitions –

“ ‘category A member’ means a member employed –

(a) as an emergency ambulance officer for the purposes of discharging the States of Jersey’s ambulance service, other than an emergency ambulance officer who ceased to be a member before 1st January 1999;

(b) as a firefighter (not being the Chief Fire Officer) within the meaning of Article 1 of the 2011 Law;

(c) as an officer (not being a person appointed as a chief fire officer or deputy chief fire officer of the Airport Rescue and Firefighting Service) in the Airport Rescue and Firefighting Service within the meaning of Article 1 of the 2011 Law;

(d) as a police officer in the States Police Force within the meaning of Article 1 of the 2012 Law;

(e) as a prison officer,

not being a category B member;

‘category B member’ means a member who is –

(a) an air traffic control officer in the ‘air traffic control unit’, within the meaning of Article 1(1) of the Air Navigation (Jersey) Law 2014[26] maintained at Jersey Airport;

(b) a person employed as the chief ambulance officer or assistant chief ambulance officer for the purposes of discharging the States of Jersey’s ambulance service, whose basic salary due under his or her contract of employment, with effect from 1st January 2003, is reduced by 4%;

(c) a person appointed as a chief fire officer or deputy chief fire officer of the Airport Rescue and Firefighting Service;

(d) the Chief Fire Officer within the meaning of Article 1 of the 2011 Law;

(e) the Chief Officer of the States Police Force within the meaning of Article 1 of the 2012 Law;

(f) the prison Governor within the meaning of Article 1(1) of the 1957 Law;”;

(f) for the definition “Committee” there is substituted the following definition –

“ ‘Committee’ means the ‘Committee of Management’ construed in accordance with Article 4 of the 2014 Pensions Law and Regulation 2 of the Administration Regulations;”;

(g) for paragraph (b) of the definition “employer” there is substituted the following paragraph –

“(b) any other employer –

(i) admitted to the scheme under repealed Regulation 9 of the General Regulations,

(ii) treated as if admitted to the scheme under any enactment which provides for that employer to become an employer for the purposes of the scheme in respect of members whose employment with the States Employment Board is transferred to that employer, or

(iii) treated as if admitted to the scheme under paragraph 2(4) and (5) of Schedule 1 to the Public Employees (Pension Scheme) (Membership and Benefits) (Jersey) Regulations 2015[27];”;

(h) after the definition “employer” there is inserted the following definition –

“ ‘equivalent scheme established outside Jersey’ shall be construed in accordance with Article 131CG of the Income Tax Law;”;

(i) after the definition “Former Hospital Scheme Rules” there are inserted the following definitions –

“ ‘fund’ shall be construed in accordance with Article 5 of the 2014 Pensions Law;

‘Funding and Valuation Regulations’ means the Public Employees (Pension Scheme) (Funding and Valuation) (Jersey) Regulations 2015[28];”;

(j) in paragraph (a) of the definition “normal retiring age”, for the words “in the States of Jersey Prison Service” there are substituted the words “as prison officers”;

(k) after the definition “pensioner” there is inserted the following definition –

“ ‘prison officer’ has the meaning given in Article 1(1) of the 1957 Law;”;

(l) in paragraph (c) of the definition “qualifying service” –

(i) after the word “Treasurer” there are inserted the words “or the Administrator (as the case may be),”,

(ii) for the words “Regulation 7 of the General Regulations (whether directly or indirectly)” there are substituted the words “repealed Regulation 7 of the General Regulations or Regulation 23 of the Administration Regulations”;

(m) after the definition “relations” there are inserted the following definitions –

“ ‘repealed Regulation 7 of the General Regulations’ means Regulation 7 of the General Regulations as it was in force immediately prior to its repeal by the Transitional Regulations;

‘repealed Regulation 9 of the General Regulations’ means Regulation 9 of the General Regulations as it was in force immediately prior to its repeal by the Transitional Regulations;”;

(n) the definition “SOJPS” is deleted;

(o) after the definition “transitional pensioner” there is inserted the following definition –

“ ‘Transitional Regulations’ means the Public Employees (Pension Scheme) (Transitional Provisions, Savings and Consequential Amendments) (Jersey) Regulations 2015[29];”;

(p) after the definition “Treasurer” there is added the following definition –

“ ‘United Kingdom transferring arrangement’ means a registered pension scheme within the meaning of section 150(2) of the Finance Act 2004 (c.12) of the United Kingdom.”.

(3) In Regulation 2 –

(a) in paragraph (1) the words “and the General Regulations” are deleted;

(b) in paragraph (11)(b), for the word “scheme” there is substituted the word “fund”;

(i) in sub-paragraph (a), for the words “Subject to sub-paragraphs (b)”, there are substituted the words “Subject to sub-paragraphs (aa), (b)”,

(ii) after sub-paragraph (a) there is inserted the following sub-paragraph –

“(aa) On or after the coming into force of Regulation 8 of the Membership and Benefits Regulations, a person referred to in sub-paragraph (a) cannot apply to be re-admitted to the scheme under these Regulations.”,

(iii) in sub-paragraph (d), in both places in which they occur, for the words “in the SOJPS” there are substituted the words “as a prison officer”;

(d) in paragraph (13)(c), for the word “Treasurer” there is substituted the word “Administrator”.

(4) In Regulation 3 –

(a) for paragraph (1) there is substituted the following paragraph –

“(1) A member shall pay such contributions to the fund as are required under Regulation 12 of, and paragraph 5 of Schedule 1 to, the Funding and Valuation Regulations.”;

(b) for paragraph (2) there is substituted the following paragraph –

“(2) An employer shall in respect of member contributions, pay those contributions to the Administrator in the manner required under Regulation 11(8) of the Funding and Valuation Regulations.”;

(d) in paragraph (8) the words “of these Regulations and Regulation 6 of the General Regulations” are deleted.

(5) In Regulation 4 –

(a) for paragraph (1) there is substituted the following paragraph –

“(1) Subject to the proviso in Regulation 2(11) and Regulation 3(4), an employer shall pay such contributions to the fund as are required under Regulation 12 of, and paragraph 5 of Schedule 1 to, the Funding and Valuation Regulations.”;

(b) in paragraph (7), for the word “scheme” there is substituted the word “fund”;

“(8) An employer’s contributions shall be paid to the Administrator in the manner required under Regulation 11(7) of the Funding and Valuation Regulations.”;

(d) paragraph (9) is deleted.

(6) In Regulation 5(2), for the words “in the SOJPS” there are substituted the words “as a prison officer”.

(7) In Regulation 6 –

(a) in paragraph (3), after the words “paragraph (3A)” there are inserted the words “and paragraph (3AA)”;

(b) for paragraph (3A) there is substituted the following paragraph –

“(3A) This paragraph applies to a category A member who retires or has his or her employment terminated on or after 9th February 2011 and whose pension, either in whole or in part, is attributable to a transfer payment received by –

(a) the Treasurer on or after 9th February 2011 but before 1st January 2015, in accordance with repealed Regulation 7 of the General Regulations under a United Kingdom transferring arrangement;

(b) the Treasurer on or after 1st January 2015 but before the commencement of Schedule 1 to the Transitional Regulations, in accordance with repealed Regulation 7 of the General Regulations from an equivalent scheme established outside Jersey; or

(c) the Administrator on or after the commencement of Schedule 1 to the Transitional Regulations, in accordance with Regulation 23 of the Administration Regulations from an equivalent scheme established outside Jersey.”;

“(3AA) Where paragraph (3A) applies –

(a) such part of the member’s pension that is not attributable to such a transfer payment shall be payable from the date of the member’s retirement or the date the member has his or her employment terminated, as the case may be; and

(b) such part of the pension that is attributable to such a transfer payment shall –

(i) be payable from the date of the member’s normal retiring age, and

(ii) be treated for the purposes of the scheme as a deferred pension to which the member is entitled under Regulation 8(1)(a).”;

(d) in paragraph (3B), for the words “paragraph (3A)(b)” there are substituted the words “paragraph (3AA)(b)”;

(e) in paragraph (7)(b), for the words “in the SOJPS” there are substituted the words “as a prison officer”.

(8) In Regulation 6A –

(a) in the heading, for the words “SOJPS members” there are substituted the words “prison officers”;

(b) in paragraph (1), for the words “a category A member of scheme under these Regulations employed in the SOJPS” there are substituted the words “a category A member of the scheme under these Regulations employed as a prison officer”.

(9) In Regulation 7 –

(a) in paragraph (4), for the words “as from the date of his or her re-entering service or 3 months from the date of the offer of re-employment whichever date is the earlier” there are substituted the words “from such date as the Committee determines”;

(b) paragraph (5) is deleted;

(c) in paragraph (6), the words “who does not re-enter service” there are substituted the words “who does not accept an employer’s offer of employment within 3 months following the date of that offer”.

(10) In Regulation 8 –

(a) in the heading, for the word “value” there is substituted the word “payment”;

(b) for paragraph (1)(b) there is substituted the following sub-paragraph –

“(b) to apply for a transfer payment out of the fund under Regulation 22 of the Administration Regulations;”;

(d) in paragraph (2) –

(i) the words “to the scheme” are deleted,

(ii) for the words “to request a transfer value payable in accordance with the provisions of Regulation 7 of the General Regulations” there are substituted the words “to apply for a transfer payment out of the fund under Regulation 22 of the Administration Regulations”;

(e) in paragraph (3) –

(i) in sub-paragraph (a), for the words “paid to the scheme” there is substituted the words “paid to the fund”,

(ii) in sub-paragraph (c)(ii), for the words “transfer value” there are substituted the words “transfer payment”,

(iii) in sub-paragraph (d), for the word “Treasurer” there is substituted the word “Administrator”,

(iv) for sub-paragraph (e) there is substituted the following sub-paragraph –

“(e) subject to Regulation 24(4)(c) and (d) of the Administration Regulations, any contributions the member paid to any pension scheme of which he or she was previously a member and which have been –

(i) transferred to the fund under repealed Regulation 7 of the General Regulations,

(ii) transferred to the fund under repealed Regulation 15 of the 1967 Regulations, or

(iii) in the case of a member referred to in Regulation 2(3)(a), transferred to the Former Hospital Scheme under Rule 41 of the Former Hospital Scheme Rules,”;

(f) in paragraph (4)(c), for the word “Treasurer” there is substituted the word “Administrator”.

(11) In Regulation 11(2)(b), for the words “as increased under Regulation 11 of the General Regulations”, there are substituted the words “as increased under Regulation 8 or 12(2)(a) of, and paragraph 2 of Schedule 1 to, the Funding and Valuation Regulations”.

(12) In Regulation 12(2), in both places where they occur, for the words “Regulation 11 of the General Regulations” there are substituted the words “Regulation 8 or 12(2)(a) of, and paragraph 2 of Schedule 1 to, the Funding and Valuation Regulations”.

(13) In Regulation 13 –

(a) in paragraph (1), for the words “one-quarter of the amount” there is substituted the figure “30%”;

(b) in paragraph (1A) –

(i) for the words “A member entitled to a pension payable in accordance with Regulation 6(3A) may elect to exchange up to a maximum of one-quarter of” there are substituted the words “A member in respect of whom Regulation 6(3A) applies whose pension is payable in accordance with Regulation 6(3AA), may elect to exchange up to a maximum of 30% of”,

(ii) in sub-paragraph (a) for the words “transfer value” there are substituted the words “transfer payment”;

(c) in paragraph (3)(b), for the words “Midland Bank Base Rate” there are substituted the words “Bank of England base rate”.

(14) In Regulation 15(2)(a), (c) and (d), for the words “Regulation 11 of the General Regulations”, there are substituted the words “Regulation 8 or 12(2)(a) of, and paragraph 2 of Schedule 1 to, the Funding and Valuation Regulations”.

(15) For Regulation 16 there is substituted the following Regulation –

“16 Conversion of pension into lump sum not exceeding £30,000

(1) A member or a deferred pensioner may apply to the Administrator to receive a lump sum by way of exchange of the capital value of all his or her accrued pension under the scheme, provided that at the time the application is made –

(a) the member has attained the age of 60;

(b) the member has not commenced drawing his or her accrued pension under the scheme; and

(i) the capital value of the member’s accrued pension under the scheme,

(ii) all lump sums that the member has previously exchanged –

(A) under Article 131CE of the Income Tax Law, or

(B) before the commencement of the Income Tax (Amendment No. 44) (Jersey) Law 2014[30], under any of the previous trivial commutation provisions referred to in Article 131CE(2) of the Income Tax Law.

(2) An exchange under paragraph (1) is not permitted where the capital value of the member’s accrued pension includes any amount transferred from a scheme, trust or contract (however called and whether approved under any Article of the Income Tax Law or under the jurisdiction of a country or territory outside Jersey).

(3) An application under paragraph (1) shall be made in such form and manner as the Administrator may specify.

(4) The calculation of the lump sum payable under this Regulation shall be determined by the Committee after consulting the Actuary.

(5) Payment of the lump sum shall –

(a) in the case of –

(i) a member, be made on the day after the member ceases employment, or

(ii) a deferred pensioner, be made within 3 months following the date of the application under paragraph (1); and

(b) extinguish the member’s rights to any other benefits under the scheme, as well as the rights of any person contingently entitled to any benefit payable upon that member’s death.”.

(16) In Regulation 16A(1) and (3), for the word “Treasurer” there is substituted the word “Administrator”.

(17) In Regulation 17(1)(c), (d)(i) and (ii) and (2), for the word “scheme” there is substituted the word “fund”.

(18) In Regulation 18 –

(a) in paragraph (4)(d)(i) and (ii), for the word “scheme” there is substituted the word “fund”;

(b) in paragraph (5), for the words “Midland Bank Base Rate” there are substituted the words “Bank of England base rate”;

(c) in paragraph (7), for the words “Subject to paragraph (8), contributions” there is substituted the word “Contributions”;

(d) paragraph (8) is deleted;

(e) in paragraph (13), for the words “9 months” there are substituted the words “6 months”.

(19) In Regulation 22(6), in both places in which it occurs, for the word “scheme” there is substituted the word “fund”.

2 Amendment of the Public Employees (Contributory Retirement Scheme) (Former Hospital Scheme) (Jersey) Regulations 1992

(1) The Public Employees (Contributory Retirement Scheme) (Former Hospital Scheme) (Jersey) Regulations 1992[31] are amended in accordance with this paragraph.

(2) In Regulation 1 –

(a) for the definition “Actuary” there is substituted the following definition –

“ ‘Actuary’ means a person appointed in accordance with Regulation 10 of the Administration Regulations, to give actuarial advice in respect of the fund;”;

(b) after the definition “Actuary” there are inserted the following definitions –

“ ‘Administration Regulations’ means the Public Employees (Pension Scheme) (Administration) (Jersey) Regulations 2015[32];

‘Administrator’ shall be construed in accordance with Regulation 19 of the Administration Regulations;”;

“ ‘Committee’ means the Committee of Management construed in accordance with Article 4 of the 2014 Pensions Law and Regulation 2 of the Administration Regulations;”;

(d) for paragraph (b) of the definition “employer” there is substituted the following paragraph –

“(b) any other employer –

(i) admitted to the scheme under repealed Regulation 9 of the General Regulations,

(iii) treated as if admitted to the scheme under paragraph 2(4) and (5) of Schedule 1 to the Public Employees (Pension Scheme) (Membership and Benefits) (Jersey) Regulations 2015[33];”;

(e) after the definition “employer” there is inserted the following definition –

“ ‘equivalent scheme established outside Jersey’ shall be construed in accordance with Article 131CG of the Income Tax Law;”;

(f) after the definition “Former Hospital Scheme Rules” there are inserted the following definitions –

“ ‘fund’ shall be construed in accordance with Article 5 of the 2014 Pensions Law;

‘Funding and Valuation Regulations’ means the Public Employees (Pension Scheme) (Funding and Valuation) (Jersey) Regulations 2015[34];”;

(g) after the definition “General Regulations” there is inserted the following definition –

“ ‘Income Tax Law’ means the Income Tax (Jersey) Law 1961[35];”;

(h) after the definition “pensionable allowance”, there is inserted the following definition –

“ ‘2014 Pensions Law’ means the Public Employees (Pensions) (Jersey) Law 2014[36];”;

(i) for paragraph (d) of the definition “pensionable service”, there is substituted the following paragraph –

“(d) any notional period of pensionable service granted to a member on account of any refund paid or transfer value received, as referred to in repealed Regulation 7 of the General Regulations, or transfer payment under Regulation 23 of the Administration Regulations;”;

(j) after the definition “relations” there are inserted the following definitions –

“ ‘repealed Regulation 7 of the General Regulations’ means Regulation 7 of the General Regulations as it was in force immediately prior to its repeal by the Transitional Regulations;

‘repealed Regulation 9 of the General Regulations’ means Regulation 9 of the General Regulations as it was in force immediately prior to its repeal by the Transitional Regulations;”;

(k) after the definition “service”, there is inserted the following definition –

“ ‘Transitional Regulations’ means the Public Employees (Pension Scheme) (Transitional Provisions, Savings and Consequential Amendments) (Jersey) Regulations 2015[37];”;

(l) after the definition “Treasurer” there is inserted the following definition –

“ ‘United Kingdom transferring arrangement’ means a registered pension scheme within the meaning of section 150(2) of the Finance Act 2004 (c.12) of the United Kingdom.”.

(3) In Regulation 2(1), the words “and the General Regulations” are deleted.

(4) In Regulation 3 –

(a) for paragraph (1) there is substituted the following paragraph –

“(1) A member who has not reached normal retiring age shall pay such contributions to the fund as are required under Regulation 12 of, and paragraph 5 of Schedule 1 to, the Funding and Valuation Regulations.”;

(b) for paragraph (2) there is substituted the following paragraph –

“(2) An employer shall in respect of member contributions, pay those contributions to the Administrator in the manner required under Regulation 11(8) of the Funding and Valuation Regulations.”.

(5) In Regulation 4 –

(a) for paragraph (1) there is substituted the following paragraph –

“(1) An employer shall pay such contributions to the fund as are required under Regulation 12 of, and paragraph 5 of Schedule 1 to, the Funding and Valuation Regulations.”;

(b) after paragraph (1) there is inserted the following paragraph –

“(2) An employer’s contributions shall be paid to the Administrator in the manner required under Regulation 11(7) of the Funding and Valuation Regulations.”.

(6) In Regulation 8 –

(a) in the heading, for the word “value” there is substituted the word “payment”;

(b) for paragraph (1)(b) there is substituted the following sub-paragraph –

“(b) to apply for a transfer payment out of the fund under Regulation 22 of the Administration Regulations;”;

(c) in paragraph (2), for the words “to request a transfer value payable in accordance with the provisions of Regulation 7 of the General Regulations” there are substituted the words “to apply for a transfer payment out of the fund under Regulation 22 of the Administration Regulations”;

(d) for paragraph (3A) there is substituted the following paragraph –

“(3A) If –

(a) the deferred pensioner who retires as referred to in paragraph (3)(a) –

(i) is a member of another pension scheme, and

(ii) is a person who, in accordance with the provisions of that scheme, is retiring other than for reasons of ill-health –

(A) on or after 9th February 2011, and

(B) is under the age of 55 years; and

(b) the deferred pension, or in the case of a female member a deferred pension and lump sum, either in whole or in part, is attributable to a transfer payment received by –

(i) the Treasurer on or after 9th February 2011 but before 1st January 2015, under a United Kingdom transferring arrangement,

(ii) the Treasurer on or after 1st January 2015 but before the commencement of Schedule 1 to the Transitional Regulations, from an equivalent scheme established outside Jersey, or

(iii) the Administrator on or after the commencement of Schedule 1 to the Transitional Regulations, in accordance with Regulation 23 of the Administration Regulations, from an equivalent scheme established outside Jersey,

there shall be payable, from the date that the deferred pensioner actually retires, that part of the deferred pension, or in the case of a female member a deferred pension and lump sum, that is not attributable to the transfer payment described in sub-paragraph (b) and, from the date the deferred pensioner attains the age of 55 years, that part of the deferred pension, and where appropriate, that lump sum, that is so attributable.”.

(7) In Regulation 9 –

(a) in paragraph (4)(a) –

(i) for the words “contributions to the scheme” there are substituted the words “contributions to the fund”,

(ii) for the words “Regulation 7” there are substituted the words “repealed Regulation 7”;

(b) in paragraph (5) –

(i) for the words “contributions to the scheme” there are substituted the words “contributions to the fund”,

(ii) for the words “Regulation 7” there are substituted the words “repealed Regulation 7”.

(8) In Regulation 12(3) –

(a) for the words “contributions to the scheme” there are substituted the words “contributions to the fund”;

(b) for the words “Regulation 7” there are substituted the words “repealed Regulation 7”.

(9) For Regulation 14 there is substituted the following Regulation –

“14 Conversion of pension into lump sum not exceeding £30,000

(a) the member has attained the age of 60;

(b) the member has not commenced drawing his or her accrued pension under the scheme; and

(i) the capital value of the member’s accrued pension under the scheme,

(ii) all lump sums that the member has previously exchanged –

(A) under Article 131CE of the Income Tax Law, or

(B) before the commencement of the Income Tax (Amendment No. 44) (Jersey) Law 2014[38], under any of the previous trivial commutation provisions referred to in Article 131CE(2) of the Income Tax Law.

(3) An application under paragraph (1) shall be made in such form and manner as the Administrator may specify.

(4) The calculation of the lump sum payable under this Regulation shall be determined by the Committee after consulting the Actuary.

(5) Payment of the lump sum shall –

(a) in the case of –

(i) a member, be made on the day after the member ceases employment, or

(ii) a deferred pensioner, be made within 3 months following the date of the application under paragraph (1); and

(b) extinguish the member’s rights to any other benefits under the scheme, as well as the rights of any person contingently entitled to any benefit payable upon that member’s death.”.

(10) In Regulation 15, for the word “scheme” there is substituted the word “fund”.

(11) In Regulation 16 –

(a) in paragraph (4)(d)(i) and (ii), for the word “scheme” there is substituted the word “fund”;

(b) in paragraph (5), for the words “Midland Bank Base Rate” there are substituted the words “Bank of England base rate”;

(c) in paragraph (7), for the words “Subject to paragraph (8), contributions” there are substituted the words “Contributions”;

(d) paragraph (8) is deleted;

(e) in paragraph (13), for the words “9 months” there are substituted the words “6 months”.

(12) In Regulation 19 –

(a) for the words “from the scheme” there are substituted the words “under the scheme”;

(b) for the words “to the scheme” there are substituted the words “to the fund”.

(13) In Regulation 22 –

(a) in paragraph (1), for the words “be reviewed in accordance with Regulation 10 of the General Regulations, subject to Regulation 6(3) thereof”, there are substituted the words “be increased in accordance with Regulation 8 or 12(2)(a) of, and paragraph 2 of Schedule 1 to, the Funding and Valuation Regulations”;

(b) in paragraph (2), the sentence beginning with the words “In such an event” and ending with the words “Scheme Rules.” is deleted;

(i) for the words “be reviewed in accordance with Regulation 11 of the General Regulations, subject to Regulation 6(3) thereof”, there are substituted the words “be increased in accordance with Regulation 8 or 12(2)(a) of, and paragraph 2 of Schedule 1 to, the Funding and Valuation Regulations”,

(ii) for the words “the funds of the scheme” there are substituted the words “the fund”;

(d) in paragraph (5) –

(i) for the words “to the scheme” there are substituted the words “to the fund”,

(ii) for the words “from the Scheme” there are substituted the words “under the scheme”;

(e) paragraph (7) is deleted.

3 Amendment of the Public Employees (Contributory Retirement Scheme) (General) (Jersey) Regulations 1989

(1) The Public Employees (Contributory Retirement Scheme) (General) (Jersey) Regulations 1989[39] are amended in accordance with this paragraph.

(2) In Regulation (1) –

(a) for the definition “Actuary” there is substituted the following definition –

“ ‘Actuary’ means a person appointed in accordance with Regulation 10 of the Administration Regulations, to give actuarial advice in respect of the fund;”;

(b) for the definition “Committee” there is substituted the following definition –

“ ‘Committee’ means the ‘Committee of Management’ construed in accordance with Article 4 of the 2014 Pensions Law and Regulation 2 of the Public Employees (Pension Scheme) (Administration) (Jersey) Regulations 2015[40];”;

“(b) any other employer –

(i) admitted to the scheme under Regulation 9 of these Regulations as it was in force immediately before the repeal of that Regulation by the Public Employees (Pension Scheme) (Transitional Provisions, Savings and Consequential Amendments) (Jersey) Regulations 2015[41],

(iii) treated as if admitted to the scheme under paragraph 2(4) and (5) of Schedule 1 to the Public Employees (Pension Scheme) (Membership and Benefits) (Jersey) Regulations 2015[42];”;

(d) after the definition “Former Hospital Scheme Regulations” there are inserted the following definitions –

“ ‘fund’ shall be construed in accordance with Article 5 of the 2014 Pensions Law;

‘Funding and Valuation Regulations’ means the Public Employees (Pension Scheme) (Funding and Valuation) (Jersey) Regulations 2015[43];”;

(e) after the definition “1989 New Members Regulations”, there is inserted the following definition –

“ ‘2014 Pensions Law’ means the Public Employees (Pensions) (Jersey) Law 2014[44];”;

(f) the following definitions are deleted –

(i) “appointed day”,

(ii) “1990 appointed day”,

(iii) “assets of the scheme”,

(iv) “Chairman”,

(v) “employer representative”,

(vi) “Law”,

(vii) “member representative”,

(viii) “Treasurer”.

(3) In Regulation 8 –

(a) in paragraph (4), for the words “in accordance with the provisions of Regulation 11” there are substituted the words “in accordance with Regulation 8 or 12(2)(a) of, and paragraph 1 of Schedule 2 to, the Funding and Valuation Regulations”;

(b) in paragraph (5), for the words “in accordance with Regulation 11” there are substituted the words “in accordance with Regulation 8 or 12(2)(a) of, and paragraph 2 of Schedule 1 to, the Funding and Valuation Regulations”; and

(c) in paragraph (6), for the words “pension at the age of 61.5 years or the member’s normal retiring age (whichever is the lesser age)” there are substituted the words “attaining his or her normal retiring age”.

(4) Regulations 2 to 7, 9 to 16 and 18 are repealed.

4 Amendment of the Public Employees (Contributory Retirement Scheme) (Jersey) Regulations 1967

(1) The Public Employees (Contributory Retirement Scheme) (Jersey) Regulations 1967[45] are amended in accordance with this paragraph.

(2) In Regulation 1 –

(a) in paragraph (1) –

(i) before the definition “1988 appointed day” there are inserted the following definitions –

“ ‘Actuary’ means a person appointed in accordance with Regulation 10 of the Administration Regulations, to give actuarial advice in respect of the fund;

‘Administration Regulations’ means the Public Employees (Pension Scheme) (Administration) (Jersey) Regulations 2015[46];

‘Administrator’ shall be construed in accordance with Regulation 19 of the Administration Regulations;”,

(ii) for the definition “Committee of Management” there is substituted the following definition –

“ ‘Committee of Management’ shall be construed in accordance with Article 4 of the 2014 Pensions Law and Regulation 2 of the Administration Regulations;”,

(iii) for paragraph (b) of the definition “employer” there is substituted the following paragraph –

“(b) any other employer –

(i) admitted to the scheme under repealed Regulation 9 of the General Regulations,

(iii) treated as if admitted to the scheme under paragraph 2(4) and (5) of Schedule 1 to the Public Employees (Pension Scheme) (Membership and Benefits) (Jersey) Regulations 2015[47];”,

(iv) after the definition “employer” there is inserted the following definition –

“ ‘equivalent scheme established outside Jersey’ shall be construed in accordance with Article 131CG of the Income Tax Law;”,

(v) after the definition “Former Hospital Scheme Regulations”, there are inserted the following definitions –

“ ‘fund’ shall be construed in accordance with Article 5 of the 2014 Pensions Law;

‘Funding and Valuation Regulations’ means the Public Employees (Pension Scheme) (Funding and Valuation) (Jersey) Regulations 2015[48];”,

(vi) after the definition “General Regulations” there is inserted the following definition –

“ ‘Income Tax Law’ means the Income Tax (Jersey) Law 1961[49];”,

(vii) after the definition “pension”, there is inserted the following definition –

“ ‘2014 Pensions Law’ means the Public Employees (Pensions) (Jersey) Law 2014[50];”,

(viii) after the definition “relations” there are inserted the following definitions –

“ ‘repealed Regulation 7 of the General Regulations’ means Regulation 7 of the General Regulations as it was in force immediately prior to its repeal by the Transitional and Consequential Amendments Regulations;

‘repealed Regulation 9 of the General Regulations’ means Regulation 9 of the General Regulations as it was in force immediately prior to its repeal by the Transitional and Consequential Amendments Regulations;”,

(ix) for the definition “scheme” there is substituted the following definition –

“ ‘scheme’ means the pension scheme established by these Regulations (which shall upon the coming into force of the Administration Regulations, be administered in accordance with those Regulations);”,

(x) in the definition “service”, for the words “16, 20(1)(f), 21 and 22 of these Regulations and Regulation 7(1)(b) and 17 of the General Regulations” there are substituted the words “16 and 20(1)(f), Regulation 7(1)(b) of the General Regulations as it was in force immediately prior its repeal by the Transitional and Consequential Amendments Regulations, Regulation 17 of the General Regulations, and Regulation 23(5)(a) of the Administration Regulations”,

(xi) after the definition “transitional pensioner” there is inserted the following definition –

“ ‘Transitional and Consequential Amendments Regulations’ means the Public Employees (Pension Scheme) (Transitional Provisions, Savings and Consequential Amendments) (Jersey) Regulations 2015[51];”,

(xii) after the definition “Transitional Regulations” there are added the following definitions –

“ ‘Treasurer’ means the Treasurer of the States;

‘United Kingdom transferring arrangement’ means a registered pension scheme within the meaning of section 150(2) of the Finance Act 2004 (c.12) of the United Kingdom.”.

(b) for paragraph (2) there is substituted the following paragraph –

“(2) A reference in these Regulations to the States shall, except in Regulation 8(2)(b), be construed as ‘any other employer’ within the meaning given in paragraph (b) of the definition ‘employer’.”.

(3) In Regulation 2(1), the words “(except in circumstances which apply under Regulation 7(6) of these Regulations where the re-employment takes place within 3 months of the date of offer of re-employment)” are deleted.

(4) In Regulation 4(5)(b), for the word “scheme” there is substituted the word “fund”.

(5) For Regulation 6 there is substituted the following Regulation –

“6 Contributions

(1) Subject to paragraph (4), a contributory member and that member’s employer shall pay such contributions to the fund as are required under Regulation 12 of, and paragraph 5 of Schedule 1 to, the Funding and Valuation Regulations.

(2) An employer shall in respect of member contributions, pay those contributions to the Administrator in the manner required under Regulation 11(8) of the Funding and Valuation Regulations.

(3) An employer’s contributions shall be paid to the Administrator in the manner required under Regulation 11(7) of the Funding and Valuation Regulations.

(4) A contributory member who has attained normal retiring age shall cease to make the contributions required under paragraph (1).

(5) With effect from 1st January 1999, the employer of each member who is employed as an Emergency Ambulance Officer in the States of Jersey Ambulance Service shall pay additional contributions to the fund that represent the total difference in cost between providing all such members’ benefits and the cost that would have been incurred to the scheme if the modifications specified in Regulation 18 had not applied.

(6) The amount to be paid in any year under paragraph (5) shall be the amount specified in respect of that year by the Actuary in a certificate provided to the Committee of Management.

(7) With effect from 1st January 2003, the employer of each member who is employed as the Chief Ambulance Officer or an Assistant Chief Ambulance Officer in the States of Jersey Ambulance Service, and whose basic salary due under his or her contract of service has been reduced by 4%, shall pay additional contributions to the fund that represent the total difference in cost between providing all such members’ benefits and the cost that would have been incurred to the scheme if the modifications specified in Regulation 19 had not applied.

(8) The amount to be paid in any year under paragraph (7) shall be the amount specified in respect of that year by the Actuary in a certificate provided to the Committee of Management.”.

(6) In Regulation 7 –

(a) in paragraph (4A), after the words “Subject to paragraph (4B)” there are inserted the words “and paragraph (4BB),”;

(b) for paragraph (4B) there is substituted the following paragraph –

“(4B) This paragraph applies to a category A member who retires or has his or her employment terminated on or after 9th February 2011 and whose pension, either in whole or in part, is attributable to a transfer payment received by –

(a) the Treasurer on or after 9th February 2011 but before 1st January 2015, in accordance with repealed Regulation 7 of the General Regulations under a United Kingdom transferring arrangement;

“(4BB) Where paragraph (4B) applies –

(a) such part of the member’s pension that is not attributable to such a transfer payment shall be payable from the date of the member’s retirement; and

(b) such part of the pension that is attributable to such a transfer payment shall be treated for the purposes of the scheme as a deferred pension to which the member is entitled under Regulation 11.”;

(d) in paragraph (4C), for the words “paragraph (4B)(b)” there are substituted the words “paragraph (4BB)(b)”.

(7) In Regulation 8(2)(b)(i), (ii) and (iii), for the words “Regulation 23” there are substituted the words “Regulation 8 or 12(2)(a) of, and paragraph 2 of Schedule 1 to the Funding and Valuation Regulations”.

(8) In Regulation 11, for the words “such contributory member requests instead the transfer value payable under Regulation 7 of the General Regulations” there are substituted the words “such a contributory member applies instead for a transfer payment out of the fund under Regulation 22 of the Administration Regulations”.

(9) For Regulation 11A there is substituted the following Regulation –

“11A Conversion of pension into lump sum not exceeding £30,000

(1) A contributory member entitled to a retirement pension under Regulation 7 or a member entitled to a deferred pension under Regulation 11 may apply to the Administrator to receive a lump sum by way of exchange of the capital value of all his or her accrued pension under the scheme, provided that at the time the application is made –

(a) the member has attained the age of 60;

(b) the member has not commenced drawing his or her accrued retirement pension under the scheme; and

(i) the capital value of the member’s accrued retirement pension under the scheme,

(ii) all lump sums that the member has previously exchanged –

(A) under Article 131CE of the Income Tax Law, or

(B) before the commencement of the Income Tax (Amendment No. 44) (Jersey) Law 2014[52], under any of the previous trivial commutation provisions referred to in Article 131CE(2) of the Income Tax Law.

(2) An exchange under paragraph (1) is not permitted where the capital value of the member’s accrued retirement pension includes any amount transferred from a scheme, trust or contract (however called and whether approved under any Article of the Income Tax Law or under the jurisdiction of a country or territory outside Jersey).

(3) An application under paragraph (1) shall be made in such form and manner as the Administrator may specify.

(4) The calculation of the lump sum payable under this Regulation shall be determined by the Committee after consulting the Actuary.

(5) Payment of the lump sum shall –

(a) in the case of –

(i) a contributory member, be made on the day after the member ceases employment, or

(ii) a member entitled to a deferred pension under Regulation 11, be made within 3 months following the date of the application under paragraph (1); and

(b) extinguish the member’s rights to any other benefits under the scheme, as well as the rights of any person contingently entitled to any benefit payable upon that member’s death.”.

(10) In Regulation 16, for the word “scheme” there is substituted the word “fund”.

(11) In Regulation 20 –

(a) in paragraph (1), for the words “the States of Jersey Port Control Unit and the States of Jersey Airport Rescue and Firefighting Service” there are substituted the words “the Airport Rescue and Firefighting Service (within the meaning of Article 1 of the Fire and Rescue Service (Jersey) Law 2011[53])”;

(b) in paragraph (2), for the words “a Chief Officer of the Prison Service, the Chief Airport Fire Service Officer or the Deputy Chief Airport Fire Service Officer” there are substituted the words “a person appointed as the chief fire officer or deputy chief fire officer of the Airport Rescue and Firefighting Service”.

(12) In Regulation 20A, for the words “in the States of Jersey Prison Service” there are substituted the words “(within the meaning of Article 1(1) of the Prison (Jersey) Law 1957[54])”.

(13) Regulations 3, 21, 22, 23 and 25 are repealed.

5 Amendment of the Public Employees (Contributory Retirement Scheme) (New Members) (Jersey) Regulations 1989

(1) The Public Employees (Contributory Retirement Scheme) (New Members) (Jersey) Regulations 1989[55] are amended in accordance with this paragraph.

(2) In Regulation 1 –

(a) before the definition “Actuary” there are inserted the following definitions –

“ ‘1957 Law’ means the Prison (Jersey) Law 1957[56];

‘2011 Law’ means the Fire and Rescue Service (Jersey) Law 2011[57];

‘2012 Law’ means the States of Jersey Police Force Law 2012[58];

‘2014 Pensions Law’ means the Public Employees (Pensions) (Jersey) Law 2014[59];”;

(b) for the definition “Actuary” there is substituted the following definition –

“ ‘Actuary’ means a person appointed in accordance with Regulation 10 of the Administration Regulations, to give actuarial advice in respect of the fund;”;

“(a) any refund paid or transfer value received, as referred to in repealed Regulation 7 of the General Regulations or transfer payment under Regulation 23 of the Administration Regulations;”;

(d) after the definition “added years” there are inserted the following definitions –

“ ‘Administration Regulations’ means the Public Employees (Pension Scheme) (Administration) (Jersey) Regulations 2015[60];

‘Administrator’ shall be construed in accordance with Regulation 19 of the Administration Regulations;”;

(e) for the definitions “category A member”, “category B member” and “category C member” there are substituted the following definitions –

“ ‘category A member’ means a member employed –

(b) as a firefighter (not being the Chief Fire Officer) within the meaning of Article 1 of the 2011 Law;

(d) as a police officer in the States Police Force within the meaning of Article 1 of the 2012 Law;

(e) as a prison officer,

not being a category B or category C member;

‘category B member’ means a member who is –

(a) an air traffic control officer in the ‘air traffic control unit’, within the meaning of Article 1(1) of the Air Navigation (Jersey) Law 2014[61] maintained at Jersey Airport;

(c) a person appointed as a chief fire officer or deputy chief fire officer of the Airport Rescue and Firefighting Service;

(d) the Chief Fire Officer within the meaning of Article 1 of the 2011 Law;

(e) the Chief Officer of the States Police Force within the meaning of Article 1 of the 2012 Law;

(f) the prison Governor within the meaning of Article 1(1) of the 1957 Law;

‘category C member’ means a member employed as a prison officer –

(a) whose employment first commenced on or after 1st February 2013; or

(b) who, in accordance with Regulation 2(14)(c), was re-admitted or admitted to the scheme before the coming into force of Regulation 8 of the Membership and Benefits Regulations;”;

(f) for the definition “Committee” there is substituted the following definition –

“ ‘Committee’ means the Committee of Management construed in accordance with Article 4 of the 2014 Pensions Law and Regulation 2 of the Administration Regulations;”;

(g) for paragraph (b) of the definition “employer” there is substituted the following paragraph –

“(b) any other employer –

(i) admitted to the scheme under repealed Regulation 9 of the General Regulations,

(ii) treated as if admitted to the scheme under any enactment which provides for that employer to become an employer for the purposes of the scheme in respect of member’s whose employment with the States Employment Board is transferred to that employer, or

(iii) treated as if admitted to the scheme under paragraph 2(4) and (5) of Schedule 1 to the Membership and Benefits Regulations;”;

(h) after the definition “employer” there is inserted the following definition –

“ ‘equivalent scheme established outside Jersey’ shall be construed in accordance with Article 131CG of the Income Tax Law;”;

(i) after the definition “Former Hospital Scheme Rules” there are inserted the following definitions –

“ ‘fund’ shall be construed in accordance with Article 5 of the 2014 Pensions Law;

‘Funding and Valuation Regulations’ means the Public Employees (Pension Scheme) (Funding and Valuation) (Jersey) Regulations 2015[62];”;

(j) in the definition “member”, after the words “Regulation 2” there are inserted the words “or Regulation 2A,”;

(k) after the definition “member” there is inserted the following definition –

“ ‘Membership and Benefits Regulations’ means the Public Employees (Pension Scheme) (Membership and Benefits) (Jersey) Regulations 2015[63];”;

(l) in paragraph (a) of the definition “normal retiring age”, for the words “in the SOJPS” there are substituted the words “as prison officers”;

(m) after the definition “pensioner”, there is inserted the following definition –

“ ‘prison officer’ has the meaning given in Article 1(1) of the 1957 Law;”;

(n) in paragraph (c) of the definition “qualifying service” –

(i) for the word “Treasurer” there is substituted the word “Administrator”,

(o) after the definition “relations” there are inserted the following definitions –

“ ‘repealed Regulation 7 of the General Regulations’ means Regulation 7 of the General Regulations as it was in force immediately prior to its repeal by the Transitional Regulations;

‘repealed Regulation 9 of the General Regulations’ means Regulation 9 of the General Regulations as it was in force immediately prior to its repeal by the Transitional Regulations;”;

(p) the definition “SOJPS” is deleted;

(q) after the definition “spouse” there is inserted the following definition –

“ ‘Transitional Regulations’ means the Public Employees (Pension Scheme) (Transitional Provisions, Savings and Consequential Amendments) (Jersey) Regulations 2015[64];”;

(r) after the definition “Treasurer” there is added the following definition –

“ ‘United Kingdom transferring arrangement’ means a registered pension scheme within the meaning of section 150(2) of the Finance Act 2004 (c.12) of the United Kingdom.”.

(3) In Regulation 2 –

(a) in paragraph (1) the words “and the provisions of the General Regulations” are deleted;

(b) in paragraph (13), in sub-paragraph (b) of the proviso, for the word “scheme” there is substituted the word “fund”;

(i) in sub-paragraph (a), for the words “Subject to sub-paragraphs (b)”, there are substituted the words “Subject to sub-paragraphs (aa), (b)”,

(ii) after sub-paragraph (a) there is inserted the following sub-paragraph –

“(aa) On or after the coming into force of Regulation 8 of the Membership and Benefits Regulations, a person referred to in sub-paragraph (a), cannot apply to be re-admitted (or admitted) to the scheme under these Regulations.”,

(iii) in sub-paragraph (c), in both places in which they occur, for the words “in the SOJPS” there are substituted the words “as a prison officer”;

(d) in paragraph (15)(c), for the word “Treasurer” there is substituted the word “Administrator”.

(4) After Regulation 2 there is inserted the following Regulation –

“2A Membership in concurrent employment

(1) In this Regulation ‘concurrent employment’ means an employment with an employer that the employee performs concurrently with another employment by virtue of which the employee is already a member of the scheme.

(2) An employee who, on or after the coming into force of Regulation 8 of the Membership and Benefits Regulations –

(a) is a member of the scheme under the 1967 Regulations, the 1989 Existing Members Regulations, the Former Hospital Scheme Regulations or these Regulations; and

(b) enters into a concurrent employment,

notwithstanding the closure of the scheme under Article 10(1) of the 2014 Pensions Law, that employee shall be a member of the scheme under these Regulations in respect of that concurrent employment for the purposes of accruing retirement benefits in respect of that employment.”.

(5) In Regulation 3 –

(a) for paragraph (1) there is substituted the following paragraph –

“(1) A member shall pay such contributions to the fund as are required under Regulation 12 of, and paragraph 5 of Schedule 1 to, the Funding and Valuation Regulations.”;

(b) for paragraph (2) there is substituted the following paragraph –

“(2) An employer shall, in respect of member contributions, pay those contributions to the Administrator in the manner required under Regulation 11(8) of the Funding and Valuation Regulations.”;

(d) in paragraph (8) the words “of these Regulations and Regulation 6 of the General Regulations” are deleted.

(6) In Regulation 4 –

(a) for paragraph (1) there is substituted the following paragraph –

“(1) Subject to the proviso in Regulation 2(13) and Regulation 3(4), an employer shall pay such contributions to the fund as are required under Regulation 12 of, and paragraph 5 of Schedule 1, to the Funding and Valuation Regulations.”;

(b) in paragraph (7), for the word “scheme” there is substituted the word “fund”;

“(8) An employer’s contributions shall be paid to the Administrator in the manner required under Regulation 11(7) of the Funding and Valuation Regulations.”;

(d) paragraph (9) is deleted.

(7) In Regulation 5(2), for the words “in the SOJPS” there are substituted the words “as a prison officer”.

(8) In Regulation 6 –

(a) for paragraph (3A) there is substituted the following paragraph –

(a) the Treasurer on or after 9th February 2011 but before 1st January 2015 , in accordance with repealed Regulation 7 of the General Regulations under a United Kingdom transferring arrangement;

(b) after paragraph (3A) there is inserted the following paragraph –

“(3AA) Where paragraph (3A) applies –

(b) the reduction described in paragraph (6) shall be applied only to such part of the pension that is payable from the date described in sub-paragraph (a);

(i) be payable from the date of the member’s normal retiring age, and

(ii) be treated for the purposes of the scheme as a deferred pension to which the member is entitled under Regulation 8(1A)(a).”;

(d) in paragraph (4), for the words “paragraphs (3A)” there are substituted the words “paragraphs (3AA)”;

(e) in paragraph (8), for the words “in the SOJPS” there are substituted the words “as a prison officer”.

(9) In Regulation 6AA –

(a) in the heading, for the words “SOJPS members” there are substituted the words “prison officers”;

(10) In Regulation 7 –

(b) paragraph (5) is deleted;

(c) in paragraph (6), for the words “who does not re-enter service” there are substituted the words “who does not accept an employer’s offer of employment within 3 months following the date of that offer”.

(11) In Regulation 8 –

(a) in the heading, for the word “value” there is substituted the word “payment”;

(b) for paragraph (1A)(b), there is substituted the following sub-paragraph –

“(b) to apply for a transfer payment out of the fund under Regulation 22 of the Administration Regulations.”;

(d) in paragraph (1D), for the words “funds of the scheme” there is substituted the word “fund”;

(e) for paragraph (1G) there is substituted the following paragraph –

“(1G) This paragraph applies to a member –

(a) who is a category A member at the time he or she ceases to be an employee;

(b) who chooses to be paid a pension under paragraph (1C) which is payable on or after 9th February 2011; and

(i) the Treasurer on or after 9th February 2011 but before 1st January 2015, in accordance with repealed Regulation 7 of the General Regulations under a United Kingdom transferring arrangement,

(ii) the Treasurer on or after 1st January 2015 but before the commencement of Schedule 1 to the Transitional Regulations, in accordance with repealed Regulation 7 of the General Regulations from an equivalent scheme established outside Jersey, or

(iii) the Administrator on or after the commencement of Schedule 1 to the Transitional Regulations, in accordance with Regulation 23 of the Administration Regulations from an equivalent scheme established outside Jersey.”;

(f) for paragraph (1H) there is substituted the following paragraph –

“(1H) This paragraph applies to a category C member who is entitled to a deferred pension payable in accordance with paragraph (1A)(a)(ii) whose pension, either in whole or in part, is attributable to a transfer payment received by –

(a) the Treasurer on or after 9th February 2011 but before 1st January 2015, in accordance with repealed Regulation 7 of the General Regulations under a United Kingdom transferring arrangement;

(g) in paragraphs (1I)(a) and (b), for the words “transfer value” there are substituted the words “transfer payment”;

(h) in paragraph (2) –

(i) the words “to the scheme” are deleted,

(i) in paragraph (3) –

(i) in sub-paragraph (a), for the word “scheme” there is substituted the word “fund”,

(ii) in sub-paragraph (c)(ii), for the words “transfer value” there are substituted the words “transfer payment”,

(iii) in sub-paragraph (d), for the word “Treasurer” there is substituted the word “Administrator”,

(iv) for sub-paragraph (e) there is substituted the following sub-paragraph –

(i) transferred to the fund under repealed Regulation 7 of the General Regulations,

(ii) transferred to the fund under repealed Regulation 15 of the 1967 Regulations, or

(iii) in the case of a member referred to in paragraph (3)(a) of Regulation 2, transferred to the Former Hospital Scheme under Rule 41 of the Former Hospital Scheme Rules,”;

(j) in paragraph (4)(c), for the word “Treasurer” there is substituted the word “Administrator”;

(k) in paragraph (7) –

(i) for the word “Treasurer” there is substituted the word “Administrator”,

(ii) for the words “wishes a transfer value to be paid in respect of him or her” there are substitute the words “applies for a transfer payment out of the fund under Regulation 22 of the Administration Regulations”,

(iii) for the word “scheme” there is substituted the word “fund”.

(12) In Regulation 11(2)(b), for the words “as increased under Regulation 11 of the General Regulations”, there are substituted the words “as increased under Regulation 8 or 12(2)(a) of, and paragraph 2 of Schedule 1 to, the Funding and Valuation Regulations”.

(13) In Regulation 12(2), for the words “Regulation 11 of the General Regulations” there are substituted the words “Regulation 8 or 12(2)(a) of, and paragraph 2 of Schedule 1 to, the Funding and Valuation Regulations”.

(14) In Regulation 13 –

(a) in paragraph (1), for the words “one-quarter of the amount” there is substituted the figure “30%”;

(b) in paragraph (3)(b), for the words “Midland Bank Base Rate” there are substituted the words “Bank of England base rate”;

(i) for the words beginning “A member or deferred pensioner” and ending “a maximum of one-quarter of” there are substituted the words “A member in respect of whom Regulation 6(3A) or 8(1G) applies, whose pension is payable in accordance with Regulation 6(3AA), may elect to exchange up to a maximum of 30% of”,

(ii) in sub-paragraph (a) for the words “transfer value” there are substituted the words “transfer payment”.

(15) In Regulation 15(2)(a), (c) and (d), for the words “Regulation 11 of the General Regulations”, there are substituted the words “Regulation 8 or 12(2)(a) of, and paragraph 2 of Schedule 1 to, the Funding and Valuation Regulations”.

(16) For Regulation 16 there is substituted the following Regulation –

“16 Conversion of pension into lump sum not exceeding £30,000

(a) the member has attained the age of 60;

(b) the member has not commenced drawing his or her accrued pension under the scheme; and

(i) the capital value of the member’s accrued pension under the scheme,

(ii) all lump sums that the member has previously exchanged –

(A) under Article 131CE of the Income Tax Law, or

(B) before the commencement of the Income Tax (Amendment No. 44) (Jersey) Law 2014[65], under any of the previous trivial commutation provisions referred to in Article 131CE(2) of the Income Tax Law.

(3) An application under paragraph (1) shall be made in such form and manner as the Administrator may specify.

(4) The calculation of the lump sum payable under this Regulation shall be determined by the Committee after consulting the Actuary.

(5) Payment of the lump sum shall –

(a) in the case of –

(i) a member, be made on the day after the member ceases employment, or

(ii) a deferred pensioner, be made within 3 months following the date of the application under paragraph (1); and

(b) extinguish the member’s rights to any other benefits under the scheme, as well as the rights of any person contingently entitled to any benefit payable upon that member’s death.”.

(17) In Regulation 16A(1) and (3), for the word “Treasurer” there is substituted the word “Administrator”.

(18) In Regulation 17(5), (6)(a) and (b) and (10), for the word “scheme” there is substituted the word “fund”.

(19) In Regulation 18 –

(a) in paragraph (4)(d)(i) and (ii), for the word “scheme” there is substituted the word “fund”;

(b) in paragraph (5), for the words “Midland Bank Base Rate” there are substituted the words “Bank of England base rate”;

(c) in paragraph (7), for the words “Subject to paragraph (8), contributions” there are substituted the words “Contributions”;

(d) paragraph (8) is deleted;

(e) in paragraph (13), for the words “9 months” there are substituted the words “6 months”.

(20) In Regulation 22(1), in both places in which it occurs, for the word “scheme” there is substituted the word “fund”.

SCHEDULE 2

(Regulation 19(2))

1967 scheme regulations amended as at 2nd commencement date

1 Amendment of the Public Employees (Contributory Retirement Scheme) (Existing Members) (Jersey) Regulations 1989

(1) The Public Employees (Contributory Retirement Scheme) (Existing Members) (Jersey) Regulations 1989[66] are amended in accordance with this paragraph.

(2) In Regulation 3(1), for the words “Regulation 12 of, and paragraph 5 of Schedule 1” there are substituted the words “Regulation 11(2) or 14 of, and Schedule 3”.

(3) In Regulation 4(1), for the words “Regulation 12 of, and paragraph 5 of Schedule 1” there are substituted the words “Regulation 11(2) or 15 of, and Schedule 4”.

(4) In Regulation 15(1) and (2)(b) and (e), the words “or deferred pensioner” are deleted.

2 Amendment of the Public Employees (Contributory Retirement Scheme) (Former Hospital Scheme) (Jersey) Regulations 1992

(1) The Public Employees (Contributory Retirement Scheme) (Former Hospital Scheme) (Jersey) Regulations 1992[67] are amended in accordance with this paragraph.

(2) In Regulation 3(1), for the words “Regulation 12 of, and paragraph 5 of Schedule 1” there are substituted the words “Regulation 11(2) or 14 of, and Schedule 3”.

(3) In Regulation 4(1), for the words “Regulation 12 of, and paragraph 5 of Schedule 1” there are substituted the words “Regulation 11(2) or 15 of, and Schedule 4”.

3 Amendment of the Public Employees (Contributory Retirement Scheme) (Jersey) Regulations 1967

In Regulation 6(1) of the Public Employees (Contributory Retirement Scheme) (Jersey) Regulations 1967[68], for the words “Regulation 12 of, and paragraph 5 of Schedule 1” there are substituted the words “Regulation 11(2) or 14 of, and Schedule 3, and Regulation 15 of, and Schedule 4”.

4 Amendment of the Public Employees (Contributory Retirement Scheme) (New Members) (Jersey) Regulations 1989

(1) The Public Employees (Contributory Retirement Scheme) (New Members) (Jersey) Regulations 1989[69] are amended in accordance with this paragraph.

(2) In Regulation 3(1), for the words “Regulation 12 of, and paragraph 5 of Schedule 1” there are substituted the words “Regulation 11(2) or 14 of, and Schedule 3”.

(3) In Regulation 4(1), for the words “Regulation 12 of, and paragraph 5 of Schedule 1” there are substituted the words “Regulation 11(2) or 15 of, and Schedule 4”.

(4) In Regulation 15(1) and (2)(b) and (e), the words “or deferred pensioner” are deleted.

[1] L.18/2014

[2] chapter 16.650

[3] chapter 16.650.48

[4] chapter 16.650.24

[5] R&O.139/2015

[6] chapter 03.250

[7] chapter 16.650.12

[8] chapter 23.175

[9] R&O.140/2015

[10] chapter 16.650.36

[11] L.18/2014

[12] R&O.141/2015

[13] chapter 16.650.60

[14] chapter 23.775

[15] chapter 16.325

[16] chapter 23.775

[17] chapter 23.820

[18] chapter 23.820

[19] chapter 23.775

[20] chapter 16.650.12

[21] chapter 23.775

[22] chapter 23.175

[23] chapter 23.820

[24] L.18/2014

[25] R&O.139/2015

[26] chapter 03.250

[27] R&O.141/2015

[28] R&O.140/2015

[29] R&O.142/2015

[30] L.48/2014

[31] chapter 16.650.24

[32] R&O.139/2015

[33] R&O.141/2015

[34] R&O.140/2015

[35] chapter 24.750

[36] L.18/2014

[37] R&O.142/2015

[38] L.48/2014

[39] chapter 16.650.36

[40] R&O.139/2015

[41] R&O.142/2015

[42] R&O.141/2015

[43] R&O.140/2015

[44] L.18/2014

[45] chapter 16.650.48

[46] R&O.139/2015

[47] R&O.141/2015

[48] R&O.140/2015

[49] chapter 24.750

[50] L.18/2014

[51] R&O.142/2015

[52] L.48/2014

[53] chapter 23.175

[54] chapter 23.775

[55] chapter 16.650.60

[56] chapter 23.775

[57] chapter 23.175

[58] chapter 23.820

[59] L.18/2014

[60] R&O.139/2015

[61] chapter 03.250

[62] R&O.140/2015

[63] R&O.141/2015

[64] R&O.142/2015

[65] L.48/2014

[66] chapter 16.650.12

[67] chapter 16.650.24

[68] chapter 16.650.48

[69] chapter 16.650.60

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