Part 1: Public Service Pension Schemes Chapter 2: Judicial Schemes Section 52: Pension contributions
This section sets out the treatment of pension contributions already made that, as a result of previous sections, are to be treated as having been made on a year by year basis to the elected scheme. The tax consequences of earlier sections (see 42(6)(c) to(d) and 45(4)(c) to (d)) and 50(2) and 50(4) are that, where those who were previously members of the 2015 scheme elect the legacy scheme, they will owe tax to HMRC. This is because they received tax relief on their 2015 scheme contributions whereas tax relief is not available on their legacy scheme contributions.
	The effect of section 52(2) is that where a judge has overpaid contributions, the scheme must refund this if the excess falls in a tax year in which HMRC can enforce Pay As You Earn (PAYE) corrections (in most cases only the tax year in which the choice is made, and four full preceding years).
	Because judges will not need to pay underpaid tax in years that HMRC is unable to enforce the PAYE correction, the Act provides that the scheme will not refund excess contributions for these years, i.e. the historic contributions position will be preserved (see section 52(3)).
	Section 52(4) requires the judge, or if the judge is deceased, their personal representatives, to pay any shortfall in contributions to the scheme.
	Section 52(5) and (6) explain how to calculate the amount of contributions that have been paid and the amount of contributions that are payable. Section 52(5) clarifies that in calculating the contributions that have been paid, account is taken of both mandatory and voluntary contributions made by the judge to the PPA up to the level of contributions that would have been payable to the judge’s legacy scheme. Section 52(6) provides that the value of member contributions to the PPA for – for the purpose of, this section means an amount less any tax relief that was received on them.