Part 1: Public Service Pension Schemes Chapter 2: Judicial Schemes Section 41: Partnership pension account: requirement to transfer and surrender rights
Section 41(1) addresses the position of judges with salaried remediable service in the PPA. While these judges are entitled to full legacy scheme benefits, provision is needed to ensure that they do not receive double compensation. This is achieved by requiring a transfer of PPA assets to their legacy schemes.
	Section 41(2) and 41(3) require that, before making a legacy scheme election, a PPA judge (or, if they are deceased, the person by whom a legacy scheme election may be made) must notify the scheme of their intention to instigate and facilitate steps to (a) transfer any relevant PPA assets and liabilities to the legacy scheme and (b) surrender any entitlement to a pension that would otherwise arise in respect of these assets.
	Section (41)(c) also requires that where a transfer of any relevant assets or liabilities from the PPA (otherwise than in the course of a transfer to the relevant judicial legacy scheme) has already been made, an amount equivalent to the transfer out must be paid by the appropriate person. Given the potential complexity arising in respect of transfers, the amount to be paid is to be determined by the relevant authority, after consulting the Government Actuary.
	Section 41(4) to 41(6) apply the same requirements as section 41(1) to 41(3) but where a person has remediable service in a fee-paid rather than salaried judicial office.
	Section 41(8) to 41(10) provide that PPA "assets and liabilities" are referable to the contributions made by or on behalf of the judge in respect of their service. This includes mandatory and voluntary contributions made by the judge to the PPA up to the net value of contributions that would have been payable to the judge’s legacy scheme. Assets and liabilities referable to any excess contributions do not need to be transferred to the judicial legacy scheme. The value of the excess is to be determined by the relevant authority, after consultation with the Government Actuary.