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Police Medical Appeal Board Guidance

These documents form the Police Medical Appeal Board Guidance. This page was updated on 4 May 2007.

There have recently been amendments to the Police Pensions Regulations 1987 which are referred to in the guidance. The amendments enable the Police Pension Scheme to meet the new tax requirements of HM Revenue and Customs which came into effect from 6 April 2006.  Under previous legislation, the Income and Corporation Taxes Act 1988, statutory retirement benefit schemes established before 14 March 1989 were automatically relevant statutory schemes and did not need to meet HMRC's requirements for discretionary approval.

This situation changed when the new tax regime for registered pension schemes - introduced by the Finance Act 2004 - came into effect on 6 April this year.  Any unauthorised payment will incur a tax charge.  In order not to let the Police Pension Scheme incur such charges it was necessary to separate the injury benefits from the pension scheme regulations.

The regulations relating to injury benefits are now to be found in the Police (Injury Benefit) Regulations 2006 (SI 2006 No. 932).

The guidance has now been updated with references to the Police (Injury Benefit) Regulations 2006.  The original source of Appeal Forms A-E was Appendix 2 to the guidance, PNB Joint Circular 03/19. It is not hosted on this site as it is owned by the Police Negotiating Board.

List of corresponding regulations

The following list of which former pension regulations correspond to which new injury benefit regulations may still be helpful:

  • Regulation A11 of the Police Pensions Regulations 1987 is now regulation 6 of the Police (Injury Benefit) Regulations 2006
  • Regulation A13 is now regulation 8
  • Regulation B4 is now regulation 11
  • Regulation C2 is now regulation 13
  • Regulation C3 is now regulation 14
  • Regulation D2 is now regulation 17
  • Regulation D3 is now regulation 18
  • Regulation E1 is now regulation 20
  • Regulation K2 is now regulation 37
  • Also, regulations H1 to H7 are now regulations 30 to 36 but only for the purposes of injury awards.
  • Regulation A12 is now regulation 7 but only for the purposes of injury awards.
  • Schedule H is now schedule 6 but only for the purposes of injury awards.

And:

  • Regulation 4 of the Police (Injury Benefit) Regulations 1987 is now regulation 12 of the Police (Injury Benefit) Regulations 2006
  • Regulation 5 is now regulation 21

Date: Fri May 04 14:22:15 BST 2007

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