Part 1: Public Service Pension Schemes Chapter 2: Judicial Schemes Section 56: Powers to reduce or waive liabilities
Section 56(1) provides for scheme regulations which may reduce or waive an amount owed by a person under section 51. This is needed where, for example, a pensioner member’s benefits have been overpaid as a result of electing different scheme membership. Where repaying these overpaid amounts would cause particular difficulties or hardship for the member, scheme regulations may provide for some or all of that amount to be written off.
	Section 56(2) to 56(4) apply the principle to contributions owed under section 52, for example allowing the scheme to reduce a contribution shortfall to take account of the fact that the judge would have received tax relief on the contributions if they had actually been paid at the relevant time. This scenario will arise where tapered judges elect 2015 scheme benefits for the whole remedy period. Because they will be unable to receive tax relief on all their contributions, regulations may enable schemes to reduce the obligation to pay the contribution by the amount of tax relief lost, ensuring the judges are not left worse off as a result.