Part 1: Public Service Pension Schemes Chapter 1: Schemes other than Judicial Schemes and Local Government Schemes Section 17: Pension contributions: active and deferred members (deferred correction)
This section concerns the correction of contributions where an active or deferred member of a Chapter 1 legacy scheme elects to receive new scheme pension benefits under section 10.
	Section 17(3) and (4) provide that where, immediately after the end of the period during which an election for new scheme benefits may be made under section 10(1), the aggregate of the pension contributions paid by a member up to that point and the contributions that would have been paid to the relevant new scheme are different, the surplus or shortfall must be covered. Section 17(3) provides that the scheme manager must pay compensation for any overpaid contributions and section 17(4) provides that the member or, where the member is deceased, their personal representatives must pay the scheme an amount to make up any underpayment.
	Section 17(5) defines the term "the paid contributions amount" and includes any member contributions paid to a Chapter 1 legacy or new scheme and any contributions paid to a partnership pension account in respect of their service where they have made an election under section 5.
	Section 17(6) provides that in determining the contributions that have been paid by a pensioner or deceased member under section 15(3) and 15(4), where the contributions were to a partnership pension account, that amount includes any tax relief deducted at source in relation to the contributions.
	Section 17(7) provides that the paid contributions amount includes any amounts paid either by the scheme to the member or by the member to the scheme under section 16 (immediate correction).
	Section 17(8) defines the term "the adjusted contributions amount", which is the amount of contributions that the member should have paid in relation to the new scheme benefits they have chosen to receive.
	This section applies where an election to receive new scheme pension benefit is made in relation to an active or deferred member under section 10. This section ensures that they are put into, so far as possible, the position with respect to contributions that they would have been, had they always paid contributions on the basis of new scheme membership, accounting for contributions already paid. Section 18(2) and 18(3) makes further provision for an adjustment so that the member is placed in the correct position net of tax.