Part 1: Public Service Pension Schemes Chapter 1: Schemes other than Judicial Schemes and Local Government Schemes Section 3: Benefits already paid
This section relates to the treatment of benefits already paid from a new public service pension scheme to a pensioner member or in respect of a deceased member. Where the payments were in relation to remediable service, but that service is now retrospectively treated as service under a legacy scheme by virtue of section 2(1), any benefits paid are to be retrospectively treated as if they were paid by the Chapter 1 legacy scheme and not as if paid by the new scheme.
	All members who have remediable service will receive their benefits in relation to that service from the relevant legacy scheme, even where they elect to receive benefits equivalent to those that would have been paid from the new scheme. The purpose of this approach is to avoid the need for administrative complexities related to tax, to allow for any overpayment or underpayment of benefits to be calculated, and to provide clarity as to where scheme costs fall.