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The National Health Service Pension Scheme (Scotland) Regulations 2015

Type Scottish-Statutory-Instrument

Publication 2015-03-02

Last updated 2025-10-31

State In force

Jurisdiction Scotland

Department King's Printer for Scotland

Source legislation.gov.uk

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(4) Where the certificate provided in accordance with sub-paragraphs (2) and (3) is based on provisional figures included in the return M made to HMRC, M must provide a revised certificate including final figures before the end of the period of one month starting on the date when the revised return containing final figures was required to be submitted to HMRC.

Information to be provided to scheme manager

3

(1) In respect of each scheme year, each employing authority and contractor must provide the scheme manager or someone acting on the scheme manager's behalf with a statement of estimated pensionable earnings in respect of—

(a) a non-GP provider that is a GMS practice or Section 17C Agreement provider or an HBPMS contractor who assists in the provision of NHS services provided by that GMS practice, Section 17C Agreement provider or HBPMS contractor;

(b) a medical practitioner who performs medical services as, or on behalf of, the practice or contractor;

(2) In respect of each scheme year, each employing authority (or someone appointed to act on its behalf) must, in respect of medical practitioners employed or engaged by the practice or contractor, provide the scheme manager with an end-of-year statement of—

(a) pensionable earnings;

(b) contributions to this scheme made under regulation 31 (contributions by practitioners and non-GP providers) and the modifications to that regulation referred to in regulations 37 and 38;

(d) pensionable earnings deemed in accordance with regulation 28 (pensionable earnings: break in service).

(3) The scheme manager must be provided with—

(a) the statement referred to in sub-paragraph (1) at least 1 month before the beginning of the scheme year;

(b) the statement referred to in sub-paragraph (2) no later than 3 months after the end of the scheme year.

(4) A contracting Health Board (or someone appointed to act on its behalf) must, before the end of the period of 13 months after the end of a scheme year, forward to the scheme manager in respect of the scheme year a copy of the records the Board maintains in respect of—

(a) all contributions to this scheme made under regulation 31 in respect of medical practitioners and non-GP providers; and

(b) their pensionable earnings.

Failure of member to comply with this Schedule

4

(1) If, in respect of a scheme year, a practitioner or non-GP provider has failed to comply with the requirements of whichever of paragraph 1 or 2 applies to the member, the member's pensionable earnings for the scheme year are zero. This is subject to sub-paragraphs (2) and (3).

(2) If, in respect of a scheme year, the employing authority of a practitioner or non-GP provider member is in possession of a figure representing all or part of the member's pensionable earnings for that year, the scheme manager may treat that figure as the amount of the member's pensionable earnings for the year where—

(a) the member has failed to comply with the requirements of whichever of paragraph 1 or 2 applies to the member; and

(b) a benefit in respect of the member's service as a practitioner or non-GP provider is payable to, or in respect of the member, under these Regulations.

(3) If, in respect of a scheme year, a practitioner or non-GP provider (the member)—

(a) dies without complying with the requirements of whichever of paragraph 1, 2 or 3 applies to the member; or

(b) is, in the opinion of the scheme manager, unable to look after the member's own affairs by reason of illness or lack of capacity,

the scheme manager may require the member's executors or a person (or persons) duly authorised to act on the member's behalf to provide the relevant certificate, notice or statement within the period specified in sub-paragraph (4).

(4) The period is—

(a) that referred to in whichever of paragraph 1 or 2 was or is applicable to the member; or

(b) such other period as the scheme manager permits.

Certificates, notices and statements

5

The certificates, notices and statements referred to in this Schedule—

(a) must be in such form as the scheme manager from time to time requires;

(b) may be provided to the scheme manager in such manner as the scheme manager from time to time permits.

PART 2 — Payment arrangements

Medical practitioners and non-GP providers

6

(1) Where a medical practitioner or a non-GP provider (the member) is engaged under a contract of service or for services by an employing authority or is a partner or shareholder in an employing authority that is not an OOH provider, the authority must—

(a) deduct contributions payable under regulation 30 or 31 (as the case may be) from any pensionable earnings it pays to the member; and

(b) where it is not also the contracting Health Board, pay those contributions to that Board (or someone appointed to act on its behalf).

(2) Subject to sub-paragraph (7), where a medical practitioner or a non-GP provider is—

(a) an employing authority which is a GMS practice, a Section 17C Agreement provider or an HBPMS contractor; or

(b) a shareholder or partner in such an employing authority,

the employing authority must pay contributions under regulation 32 to the contracting Health Board (or someone appointed to act on its behalf).

(3) Where a medical practitioner or non-GP provider is a shareholder or partner in more than one employing authority referred to in sub-paragraph (2)—

(a) in the case of a medical practitioner, each such employing authority must pay contributions under regulation 32 on any pensionable earnings it pays to the practitioner or, as the case may be, on the practitioner's share of the partnership profits, to the contracting Health Board (or someone appointed to act on its behalf);

(b) in the case of a non-GP provider, the employing authority to which regulation 27(3)(b) applies must pay contributions under regulation 32 on any pensionable earnings it pays to the non-GP provider or, as the case may be, on the non-GP provider's share of the partnership profits, to the contracting Health Board (or someone appointed to act on its behalf).

(4) Where sub-paragraph (1) applies (but sub-paragraph (2) does not) and the employing authority referred to in sub-paragraph (1) is—

(a) not the contracting Health Board, the authority must pay contributions under regulation 32 to the contracting Health Board (or someone appointed to act on its behalf);

(b) the contracting Health Board, that Board (or someone appointed to act on its behalf) must pay contributions under regulation 32 to the scheme manager in respect of any pensionable earnings it pays to the scheme manager.

(5) Where a practitioner (other than a locum practitioner) is engaged under a contract of service or for services by an employing authority, that authority must—

(a) deduct contributions under regulation 31 from any pensionable earnings it pays to the practitioner; and

(b) in the case of a medical practitioner who belongs to group A or B in regulation 27(1), where it is not also the contracting Health Board, pay those contributions to that Board (or someone acting on its behalf).

(6) Where sub-paragraph (5) applies, if the employing authority—

(a) is not the contracting Health Board, the authority must pay contributions under regulation 32 to the contracting Health Board (or someone appointed to act on its behalf);

(b) is the contracting Health Board, the contracting Health Board (or someone appointed to act on its behalf) must pay contributions under regulations 30(5) or 31(7) to the scheme manager in respect of any pensionable earnings it pays to the practitioner.

(7) A locum practitioner who is also a principal practitioner must pay contributions under regulation 31 to the contracting Health Board (or someone appointed to act on its behalf).

(8) If contributions are payable by a locum practitioner under sub-paragraph (7) in respect of pensionable locum work carried out for an employing authority, the authority must pay contributions under regulation 32 in respect of that work—

(a) to the contracting Health Board (or someone appointed to act on its behalf); or

(b) to the scheme manager

(9) Sub-paragraph (10) applies where, as regards a medical practitioner, an employing authority—

(a) is not the contracting Health Board and it is a function of the employing authority to provide the contracting Health Board (or someone appointed to act on its behalf) with a record of any—

(i) pensionable earnings paid by it to a practitioner;

(ii) contributions deducted by it in accordance with sub-paragraph (1) or (5),

not later than the 7th day of the month following the month in which the earnings were paid;

(b) is the contracting Health Board that has deducted contributions in accordance with sub- paragraph (1) or (5) and is liable to pay contributions under regulation 32 in respect of any pensionable earnings it pays to a practitioner.

(10) It is a function of the contracting Health Board (or someone appointed to act on its behalf) to maintain a record of—

(a) the matters referred to in sub-paragraph (9)(a)(i) and (ii);

(b) contributions paid to it by a medical practitioner; and

(11) It is a function of the contracting Health Board (or someone appointed to act on its behalf) to pay the contributions—

(a) paid to it by a medical practitioner or locum practitioner;

(b) paid to it by another employing authority; and

in accordance with the provisions of this paragraph, to the scheme manager not later than the 19th day of the month following the month in which the earnings were paid.

Dentists

7

(1) A general dental practitioner who belongs to group D for the purposes of regulation 27(1) must pay contributions under regulation 31 in respect of pensionable earnings that relate to an agreement to provide general dental services to the Health Board with which the practitioner has that agreement (or someone appointed to act on its behalf).

(2) The dental contractor which is the employing authority must pay under regulation 32 the contributions, in respect of all dental practitioners employed by that contractor, that are payable in respect of the pensionable earnings mentioned in sub-paragraph (1) to the Health Board with which it has an agreement to provide general dental services (or someone appointed to act on its behalf).

Payment of contributions to the contracting Health Board (or someone who is acting on its behalf)

8

Contributions which are required to be paid to the contracting Health Board (or someone appointed to act on its behalf) in accordance with this Schedule must be paid not later than the 7th day of the month following the month in which the earnings were paid.

Recovery of unpaid contributions

9

(1) Sub-paragraph (2) applies where, despite this Schedule—

(a) a practitioner, locum practitioner or non-GP provider has failed to pay contributions under regulation 30 or 31;

(b) a practitioner or non-GP provider has failed to pay contributions under regulation 32; or

(2) The scheme manager may recover the amount of any unpaid contributions—

(a) where an employing authority has ceased to exist and paragraph (a) of sub-paragraph (1) applies, by adding the amount of those unpaid contributions to the amount of contributions under regulation 30 or 31 the practitioner or non-GP provider in question is due to pay to the contracting Health Board (or someone appointed to act on its behalf); or

(b) by deduction from any payment of a benefit to, or in respect of, the member entitled to that benefit: such a deduction must be to the member's advantage and is subject to the member's consent.

(3) If sub-paragraph (2)(a) applies, the practitioner or non-GP provider must record the amount of the unpaid contributions in a certificate referred to in Part 1 of this Schedule.

(4) This paragraph does not affect any other method of recovery the scheme manager may have.

SCHEDULE 11 — Calculation of pension

PART 1 — Age retirement pension

Annual rate of age retirement pension

1

(1) The annual rate of age retirement pension payable to the member (M) is found by—

(a) taking the amount of full retirement earned pension specified in the M's pensioner member's account;

(b) subtracting the conversion amount (if any) specified in that account in relation to that amount;

(d) adding the amount of full retirement additional pension (if any) specified in that account;

(e) subtracting the conversion amount (if any) specified in that account in relation to that amount; and

(f) subtracting the allocation amount (if any) specified in that account in relation to that amount.

(2) In calculating the pension under this paragraph the scheme manager must take account of—

(a) any buy-out election under Chapter 3 of Part 4;

(b) the scheme years that fall within the buy-out period (see regulation 44(6)); and

Late payment of pension with actuarial increase

2

(1) The late payment actuarial increase must be calculated in relation to so much of the amount of pension to which the member would otherwise be entitled under paragraph 1(1)(a) and (d) as is attributable to—

(a) all of the member's pensionable service; and

(b) any contributions paid under regulation 59.

(2) The amount of late payment actuarial increase must be calculated in accordance with guidance and tables provided by the scheme actuary to the scheme manager for the purposes of this regulation.

(3) In preparing that guidance and those tables the scheme actuary must use such factors as the scheme actuary considers appropriate having regard, in particular, to—

(a) the period after reaching normal pension age before the member becomes entitled to payment of the pension; and

(b) the life expectancy of the member.

(4) In calculating the amount of actuarial increase under sub-paragraph (2), the scheme manager must take account of—

(a) any buy-out election under Chapter 3 of Part 4;

(b) the scheme years that fall within the buy-out period (see regulation 44(6)); and

PART 2 — Conversion of part of pension into lump sum

Conversion of part of pension

3

(1) Subject to sub-paragraphs (2) and (3), an application under regulation 76 must—

(a) be in writing in such form as the scheme manager may require;

(b) be made—

(i) when the member applies under paragraph 4 of Schedule 3 for payment of the pension; or

(ii) before such later time as the scheme manager specifies in writing; and

(i) the amount of the lump sum which the member wishes to receive (which must be a multiple of £12); or

(ii) the conversion amount (which must be a whole number of pounds and a multiple of 12).

(2) If the pension is an ill-health pension under regulation 89, an application under regulation 76 must be made—

(a) at the time of claiming that ill-health pension; or

(b) before such later time as the scheme manager specifies in writing.

(3) If the pension is an ill-health pension at Upper Tier paid in substitution for an ill-health pension at Lower Tier by virtue of regulation 92(5) an application under regulation 76—

(a) may only be made in relation to the difference between those pensions; and

(b) must be made—

(i) at the time the member become aware of the determination under regulation 92(5); or

(ii) before such later time as the scheme manager specifies in writing.

(4) A member must not exchange pension for a lump sum under regulation 76 to the extent that it would result in a scheme chargeable payment for the purposes of Part 4 (pension schemes etc) of the 2004 Act (see section 241 of that Act).

Member declaration

4

(1) The scheme manager must not pay a member a lump sum under regulation 77 unless the member declares in writing that, on payment of the lump sum, paragraph 3A of Schedule 29 to the 2004 Act would not apply.

(2) The declaration must be—

(a) signed by the member;

(b) in a form specified by the scheme manager; and

Protection of guaranteed minimum pension

5

If the member has a guaranteed minimum under section 14 of the 1993 Act in relation to the whole or part of a pension, regulation 76 only applies to so much of the pension as exceeds that guaranteed minimum, multiplied by such factor as is indicated for a person of the member's description in tables provided to the scheme manager by the scheme actuary.

PART 3 — Early retirement pension

Calculation of amount of early pension

6

(1) The annual rate of early retirement pension payable to the member (M) is found by—

(a) taking the amount of full retirement earned pension specified in M's pensioner member's account;

(b) applying the actuarial adjustment (if any) specified in that account in relation to that amount;

(d) subtracting the allocation amount (if any) specified in that account in relation to that amount;

(e) adding the amount of full retirement additional pension (if any) specified in that account;

(f) applying the actuarial adjustment (if any) specified in that account in relation to that amount; and

(g) subtracting the conversion amount (if any) specified in that account in relation to that amount.

(2) For the purposes of sub-paragraph (1)(b), the actuarial reduction must take account of—

(a) any buy-out election under Chapter 3 of Part 4;

(b) the scheme years that fall within the buy-out period (see regulation 44(6)); and

PART 4 — Premature retirement pension

Calculation of amount of premature retirement pension

7

(1) The annual rate of premature retirement pension payable to the member (M) is found by—

(a) taking the amount of full retirement earned pension specified in M's pensioner member's account;

(b) applying the actuarial reduction (if any) specified in that account in relation to that amount;

(d) subtracting the allocation amount (if any) specified in that account in relation to that account;

(e) adding the amount of full retirement additional pension (if any) specified in that account;

(f) applying the actuarial reduction (if any) specified in that account in relation to that amount; and

(g) subtracting the conversion amount (if any) specified in that account in relation to that amount.

(2) For the purposes of sub-paragraph (1)(b), the actuarial reduction must take account of—

(a) any buy-out election under Chapter 3 of Part 4;

(b) the scheme years that fall within the buy-out period (see regulation 44(6)); and

SCHEDULE 12 — Lump sum on death

Interpretation

1

In this Schedule, the words and expressions listed in column 1 of the table have the meaning given by the corresponding entry in column 2.

Death of active member

2

(1) Except where paragraph 6 or 7 applies, a lump sum on death is payable under this paragraph in respect of the death of an active member before the member reaches the age of 75.

(2) The amount of the lump sum on death payable is equal to the higher of—

(a) twice the member's relevant earnings; or

(b) twice the member's re-valued pensionable earnings for the scheme year falling in the earnings reference period which has the largest re-valued pensionable earnings.

(3) Re-valued pensionable earnings must be construed in accordance with paragraph 7(3).

Death of deferred member

3

(1) A lump sum on death is payable under this paragraph in respect of the death of a deferred member who is not also an active member before the member reaches the age of 75.

(2) The amount of the lump sum on death payable is equal to 2.025 times the amount of the member's deferred annual pension.

Death of pensioner member

4

(1) Except where paragraph 6 or 7 applies, a lump sum on death is payable under this paragraph in respect of the death of a pensioner member (P).

(2) The amount of the lump sum on death payable is equal to the lesser of—

(a) five times the annual rate of pension (excluding any element in respect of additional pension), less the amount of the pension payments already made to the member; and

(b) the amount that would have been payable under paragraph 2 had the member died on the member's last day of pensionable service, less any lump sum paid to the member when the pension came into payment as a result of the member exercising the option under regulation 76.

(3) If P exercised the option under regulation 50, for the purposes of sub-paragraph (2)(a) the reference to the amount of the pension payments already made to the member is a reference to the amount of the pension payments that would have been made apart from the election.

Death of recent leaver

5

(1) A lump sum on death is payable under this paragraph in respect of the death of a recent leaver before the person reaches the age of 75.

(2) The amount of the lump sum on death payable is equal to 2.025 times the amount of the deferred annual pension to which the recent leaver would have been entitled had that pension been calculated by reference to the pensionable service the recent leaver was entitled to count in the employment that has ceased.

Death of re-employed pensioner

6

(1) A lump sum on death is payable under this paragraph in respect of the death of a re-employed pensioner (P).

(2) The lump sum is an amount equal to the sum of—

(a) five times the annual rate of the relevant pension; and

(b) the amount found by virtue of paragraph 4(2) in respect of each pension which P has been entitled for less than 5 years.

(3) The relevant pension is—

(a) if P dies before reaching normal pension age, an Upper Tier IHP (within the meaning of regulation 89);

(b) if P dies on or after reaching normal pension age, a pension to which P would have been entitled under regulation 72 at the date of death.

(4) If P exercised the option under regulation 50, for the purposes of sub-paragraph (2)(b), the reference in paragraph 4(2) to the amount of the pension payments already made to the member is a reference to the amount of the pension payments that would have been made apart from the election.

Death of a partial retirement pensioner

7

(1) A lump sum on death is payable under this paragraph in respect of the death of a partial retirement pensioner.

(2) The amount of the lump sum on death payable is equal to the sum of—

(a) the appropriate fraction of an amount that is the better of—

(i) twice the member's relevant earnings; and

(ii) twice the member's re-valued pensionable earnings for the scheme year falling in the earnings reference period which has the largest re-valued pensionable earnings; and

(b) the lesser of—

(i) the total of the amounts found by virtue of paragraph 4(2)(a) for each pension drawn down under regulation 83; and

(ii) the appropriate fraction of an amount that is the better of—

(aa) twice the member's re-valued pensionable earnings for the period of 12 months ending on the date on which the member last exercised the option under regulation 83; and

(bb) twice the re-valued pensionable earnings for the scheme year falling in the earnings reference period which has the largest re-valued pensionable earnings,

less any lump sum paid to the member in exchange for pension under regulation 76 as a result of the member exercising the option under regulation 83.

(3) In this paragraph—

“appropriate fraction” means—DPSTDPSwhere—DPS is, where the member continues in pensionable service as an active member on the election day (or the last such election day if the option has been exercised more than once), the total number of days of pensionable service which do not relate to the specified percentage of pension at the election day, andTDPS is the aggregate of DPS and the total number of days of pensionable service (at the election day or the last such election day if the option has been exercised more than once) which relate to the specified percentage of pension payable;

“election day” has the meaning given in regulation 83;

“re-valued pensionable earnings” means, in relation to a scheme year, an amount equal to the actual pensionable earnings for the year increased by the same amount as that by which an annual pension equal to that amount would have been increased for the first time under the Pensions (Increase) Act 1971 at the relevant day if—the pension was eligible to be so increased;the beginning date for the pension was the first day of the following scheme year; andthe relevant day was the member’s last day of pensionable service.

Death of pension credit member

8

(1) A lump sum on death is payable under this paragraph in respect of the death of a pension credit member.

(2) Paragraph (1) does not apply if—

(a) the pension credit member dies after benefits attributable to the pension credit have become payable; and

(b) the death occurs more than five years after the member's pension becomes payable.

(3) If the pension credit member dies before benefits derived from the credit have become payable, the amount of the lump sum is equal to 2.025 times the amount of the annual pension to which the pension credit member would have been entitled under regulation 75 if the member had reached whichever is the later of 65 or state pension age on the date of death.

(4) If the pension credit member dies after a pension under regulation 75 has become payable, the amount of the lump sum is equal to the lesser of amount A and amount B minus any lump sum paid to the pension credit member when the pension came into payment as a result of the member exercising the option under regulation 76.

(5) For the purposes of sub-paragraph (4)—

(a) amount A is an amount which is five times the annual amount of pension payable to the member at the date of death, less the amount of the pension payments already made to the member;

(b) amount B is the amount which is the higher of—

(i) twice the pension debit member's re-valued pensionable earnings for the period of 12 months ending on the valuation day; and

(ii) twice the pension debit member's re-valued pensionable earnings for the scheme year falling in the earnings reference period which has the largest re-valued pensionable earnings.

(6) In this paragraph—

“annual amount of pension” means the sum of—the annual rate of pension payable to the member as at the beginning date for that pension; andthe increase (if any) in that annual rate under the Pensions (Increase) Act 1971 payable as at the date of death;

“the beginning date”, in relation to a pension, has the meaning given by section 8(2A) of the Pensions (Increase) Act 1971;

“valuation day” means the day referred to in section 29(7) of the 1999 Act.

Payment of lump sums on death

9

(1) A lump sum payable under paragraphs 1 to 8 must be paid in accordance with this paragraph.

(2) The lump sum must be paid to the member's personal representatives, except so far as it payable to a different person or body under sub-paragraph (4) or (6).

(3) A member may give notice to the scheme manager—

(a) specifying—

(i) the member's executors;

(ii) one or more other individuals; or

(iii) one incorporated or unincorporated body,

to whom the lump sum is to be paid; and

(b) where two or more individuals are specified, specifying the percentage of the payment payable to each of them.

(4) If the member has—

(a) given notice under sub-paragraph (3) specifying a person; and

(b) not revoked that notice,

the lump sum (or, as the case may be, the percentage of it specified in respect of the person) may be paid to the person unless sub-paragraph (5) or (7) applies.

(5) This sub-paragraph applies if—

(a) the person specified in the notice has died before the payment can be made; or

(b) the payment to that person is not, in the opinion of the scheme manager, reasonably practicable.

(6) If the member—

(a) leaves a surviving adult dependant; and

(b) has not given notice under sub-paragraph (3) or has revoked any notice so given,

the lump sum may be paid to that person unless sub-paragraph (7) applies.

(7) This sub-paragraph applies if the person to whom the lump sum (or a specified percentage of the lump sum) would otherwise be payable has been convicted of an offence specified in paragraph 12(4) of Schedule 3 (forfeiture of rights to benefit) and the Scottish Ministers have directed, as a consequence of that conviction, that the person's right to a payment in respect of the member's death is forfeited.

(8) A notice under sub-paragraph (3)—

(a) must be given in writing; and

(b) may be revoked at any time by a further notice in writing.

(9) The scheme manager may pay the lump sum to any person claiming to be the member's executor or otherwise to fall within sub-paragraph (3)(a), without requiring proof that the person is such a person concerned, if the lump sum does not exceed—

(a) £5,000; or

(b) any higher amount specified in an order made under section 6(1) of the Administration of Estates (Small Payments) Act 1965 as the amount to be treated as substituted for references to £500 in section 1 of that Act.

(10) The prohibition on assignation of benefits in paragraph 10 of Schedule 3 does not apply to an assignation by executors under this paragraph.

SCHEDULE 13 — Definitions

Column 1	Column 2
Word or expression	Meaning or reference to provision where meaning is to be found
the 1978 Act	National Health Service (Scotland) Act 1978[^f00037]
the 1993 Act	Pension Schemes Act 1993[^f00038]
the 1995 Act	Pensions Act 1995[^f00039]
the 1995 Section	the section of the National Health Service Superannuation Scheme for Scotland set out in the 2011 Regulations
the 1999 Act	Welfare Reform and Pensions Act 1999[^f00040]
the 2004 Act	Finance Act 2004[^f00041]
the 2004 Regulations	National Health Service (General Medical Services Contracts) (Scotland) Regulations 2004[^f00042]
the 2008 Section	the section of the National Health Service Superannuation Scheme for Scotland set out in the 2013 Regulations
the 2011 Regulations	National Health Service Superannuation Scheme (Scotland) Regulations 2011[^f00043]
the 2013 Act	Public Service Pensions Act 2013[^f00044]
the 2013 Regulations	National Health Service Superannuation Scheme (2008 Section) (Scotland) Regulations 2013[^f00045]
accrual rate	the fraction of pensionable earnings that accrue as earned pension for a financial year
accrued rights	does not include a right to benefits attributable (directly or indirectly) to a pension credit
active member	see section 124(1) of the 1995 Act; except where the context otherwise requires refers to membership of this scheme (but see regulation 84(3))
actuarial reduction	see paragraph 9 of Schedule 7
additional pension	unless the context otherwise requires, so much of a pension payable by virtue of contributions paid under Chapter 5 of Part 4
additional services	see Schedule 1 to the 2004 Regulations
allocation amount	the amount of the pension allocated in consequence of making an allocation election
allocation election	an election under regulation 50
assistant dental practitioner	a dentist included in the second part of a dental list prepared in accordance with the National Health Service (General Dental Services) (Scotland) Regulations 2010[^f00046]
automatic enrolment date	see section 3(7) of the Pensions Act 2008[^f00047]
automatic re-enrolment date	see regulation 12 of the Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations 2010[^f00048]
base rate	the Bank of England base rate announced from time to time by the Monetary Policy Committee of the Bank of England as the official dealing rate, being the rate at which the Bank is willing to enter into transactions for providing short term liquidity in the money markets, or if an order under section 19 of the Bank of England Act 1998[^f00049] is in force, an equivalent rate determined by the Treasury under that section.
CCT	a Certificate of Completion of Training awarded under section 34L(1) of the Medical Act 1983[^f00050], including any such certificate awarded in pursuance of the competent authority functions of the General Medical Council specified in section 49B of, and Schedule 4A to, that Act
certification services	services related to the provision of medical certificates listed in Schedule 3 to the 2004 Regulations
connected scheme	see section 4(6) of the 2013 Act, but the provisions of the National Health Service Superannuation Scheme (Scotland) (Additional Voluntary Contributions) Regulations 1998[^f00051] are not a connected scheme for the purpose of these Regulations
contracting Health Board	in respect of a medical practitioner or non-GP provider who is—
contracting Health Board	a partner in a partnership that is a GMS practice; a partner in a partnership that has entered into a Section 17C Agreement; a partner in a partnership that is an HBPMS contractor that has entered into an HBPMS contract for the provision of primary medical services; or an individual who is a GMS practice, Section 17C Agreement provider or an HBPMS contractor,
contracting Health Board	the Health Board with which the partnership, company, practice or contractor (as the case may be) has entered into such an agreement or contract and (in the case of a medical practitioner) the relevant Board on whose medical performers’ list the practitioner’s name appears;
contracting Health Board	in respect of a dental practitioner, the Health Board for whom the dental practitioner provides general dental services and on whose list the dentist’s name appears
conversion amount	see paragraph 10 of Schedule 7
corresponding health service scheme	a pension scheme provided under regulations made under section 1(2)(e) of the 2013 Act and having effect in England and Wales; or a pension scheme established under section 1(2)(e) of the Public Service Pensions Act (Northern Ireland) 2014[^f00052]
corresponding scheme	a corresponding health service scheme the provisions of which the scheme manager has determined correspond to the provisions of these Regulations
deferred member	in relation to a period of pensionable service, is a person (P) who— ceases to be an active member in relation to that period of service before P reaches normal pension age; does not become a pensioner member in relation to that period of service; and has at least two years’ qualifying service or in respect of whom a transfer payment otherwise than from another occupational pension scheme has been received
dental contractor	a dental practitioner or body corporate included in the first part of a dental list prepared in accordance with the National Health Service (General Dental Services) (Scotland) Regulations 2010
dental practitioner	see paragraph 5 of Schedule 5
determination employer	see paragraph 6 of Schedule 5
dispensing services	the provision of drugs, medicines and such appliances as are included in the list prepared by Scottish Ministers under section 27(1) of the 1978 Act
employing authority	see regulation 32(6)
enactment	includes an Act of the Scottish Parliament and subordinate legislation under such an Act
enhanced services	see regulation 2(1) of the 2004 Regulations
essential services	services required to be provided in accordance with regulation 15 of the 2004 Regulations
general dental practitioner	a dentist included in sub-part A of the first part of a dental list prepared in accordance with the National Health Service (General Dental Services) (Scotland) Regulations 2010
general dental services	see section 25(1) of the 1978 Act
GMS contract	a contract under section 17J of the 1978 Act or under article 13 of the General Medical Services and Section 17C Agreements (Transitional and other Ancillary Provisions) (Scotland) Order 2004[^f00053]
GP performer	a medical practitioner who performs essential services, additional services, enhanced services, dispensing services, collaborative services, commissioned services, OOH services or certification services, or a combination of these services—
GP performer	under a GMS contract, a Section 17C Agreement or an HBPMS contract; on behalf of an OOH provider; or under a contract of service or for services with a Health Board which relates to arrangements by which it is to provide primary medical services
GP registrar	a medical practitioner who is being trained in general practice by a GP trainer, whether as part of training leading to a CCT or otherwise
guaranteed minimum pension	see the 1993 Act, section 8
HBPMS contract	arrangements for the provision of services in accordance with section 2C(2) of the 1978 Act between a Health Board and a HBPMS contractor
HBPMS contractor	a person with whom a Health Board has made arrangements under section 2C(2) of the 1978 Act, but only if that person is also a person who would be eligible to enter into a GMS contract or a Section 17C Agreement for the provision of primary medical services and has not entered into such a GMS contract or Section 17C Agreement
lifetime allowance	in relation to a person, has the meaning given in section 218 of the 2004 Act
locum practitioner	a medical practitioner (other than a GP registrar) whose name is included in a medical performers list and who is engaged, otherwise than in pursuance of a commercial arrangement with an agent, under a contract for services by—
	a GMS practice; a Section 17C Agreement provider; an HBPMS contractor; an OOH provider; or a Health Board,
	to deputise or assist temporarily in the provision of essential services, additional services, enhanced services, dispensing services, OOH services, commissioned services, certification services or collaborative services (or any combination of those services)
medical contractor	see paragraph 3 of Schedule 5
medical performers list	a list prepared by a Health Board pursuant to regulation 4(1) of the National Health Service (Primary Medical Services Performers List) (Scotland) Regulations 2004[^f00054]
medical practitioner	see paragraph 4 of Schedule 5
member	in relation to this scheme means—
	an active member; a deferred member; a pensioner member; or a pension credit member
NHS employment	employment or engagement of an individual who is of a description in—
NHS employment	any of sub-paragraphs (a) to (d) of paragraph (1) of regulation 18; or sub-paragraph (a) or (b) of paragraph (2) of that regulation,
NHS employment	unless the scheme manager certifies that the employment is not NHS employment
NHS organisation	see paragraph 1 of Schedule 5
non-GP provider	a partner in a partnership that is a GMS practice who is not a GP provider and who demonstrates to the satisfaction of the scheme manager that he or she assists in the provision of NHS services provided by that practice;
non-GP provider	a partner in a partnership—
non-GP provider	all of whose members have entered into a Section 17C Agreement for the provision of primary medical services, but who is not a GP provider and who demonstrates to the satisfaction of the scheme manager that he or she assists in the provision of NHS services provided by that partnership;
non-GP provider	a partner in a partnership that is an HBPMS contractor—
non-GP provider	that has entered into an HBPMS contract for the provision of primary medical services, but who is not a GP provider and who demonstrates to the satisfaction of the scheme manager that he or she assists in the provision of NHS services provided by that partnership;
non-GP provider	a shareholder in a company limited by shares that is—
non-GP provider	a GMS practice, or
non-GP provider	a Section 17C Agreement practice or an HBPMS contractor that has entered into a Section 17C Agreement or an HBPMS contract for the provision of primary medical services,
non-GP provider	but who is not a GP provider and who demonstrates to the satisfaction of the scheme manager that he or she assists in the provision of NHS services provided by that company;
non-GP provider	an individual who is a Section 17C Agreement practice or an HBPMS contractor, but who is not a GP provider and who demonstrates to the satisfaction of the scheme manager that he or she participates in the provision of NHS services
normal minimum pension age	see section 279(1) of the 2004 Act
normal pension age	is determined in accordance with section 10 of the 2013 Act
OOH provider	see regulation 150
OOH services	services which are required to be provided in the out of hours period and which, if provided during core hours by a GMS practice, a Section 17C Agreement provider or an HBPMS contractor to patients to whom the practice, provider or contractor is required by its contract or agreement to provide essential services, would be or would be similar to essential services
overtime	any period of time worked in excess of the lesser of—
overtime	the period of time for which the person has contracted to work in the ordinary course of events; or such period of time as the scheme manager determines a person engaged in similar employment would reasonably be contracted to work in the ordinary course of events
pay period	in relation to members who receive either salary, wages or other regular payments under a contract of employment or a contract for services, the period in respect of which each payment is made in accordance with the terms of that contract
pension credit	a credit under section 29(1)(b) of the 1999 Act (including a credit under corresponding Northern Ireland legislation)
pension credit member	see section 124(1) of the 1995 Act
pensionable employment	NHS employment in respect of which contributions are payable under Part 4
pensioner member	in relation to this scheme, is a person who is entitled to payment of a retirement pension under the scheme
practice staff	a person who is—
	not a registered medical practitioner, a GP registrar or a non-GP provider, and is employed by a GMS practice, a Section 17C Agreement practice, an HBPMS contractor or an OOH provider to assist in the provision of the services it provides
practitioner	see regulation 25(7)
primary medical services	see section 2C of the 1978 Act
principal practitioner	a GP performer or a general dental practitioner
prospective normal pension age	in relation to a member’s prospective entitlement to benefits under this scheme, means the normal pension age that the scheme manager determines (by reference to Treasury directions made under section 11(2) of the 2013 Act) would apply in relation to those benefits
public sector transfer arrangements	arrangements approved by the scheme manager as providing reciprocal arrangements for the payment and receipt of transfer values between this scheme and other occupational pension schemes
qualifying service	see regulation 22
quarter	a 3 month period ending on the last day of March, June, September or December
scheme manager	see regulation 3
scheme year	a period of 12 months starting on 1st April
Section 17 Agreement	an agreement made under section 17C of the 1978 Act
Section 17 Agreement provider	any person who is providing primary medical services in accordance with a Section 17C Agreement
standard earned pension	pension which—
standard earned pension	is earned under this scheme, and is payable without actuarial reduction at normal pension age
State pension age	pensionable age, as specified from time to time in Part 1 of Schedule 4 to the 1995 Act
this scheme	the scheme established by these Regulations
transfer payment	a transfer value payment or a cash transfer sum made or received by the scheme in relation to a member

Signed

JOHN SWINNEY — A member of the Scottish Government — 2015-02-25

We consent

DAVID EVENNETT — JOHN PENROSE — Two of the Lords Commissioners of Her Majesty's Treasury — 2015-03-02

Explanatory note

(This note is not part of the Regulations)

Footnotes

[^f00001]: 2013 c.25.

[^f00002]: 2008 c.30.

[^f00003]: S.I. 2010/772.

[^f00004]: 1972 c.11.

[^f00005]: 1995 c.18.

[^f00006]: 1983 c.54.

[^f00007]: The Treasury power to make directions under section 11 of the 2013 Act is relevant.

[^f00008]: Paragraph 2 of Schedule 29 has been amended by section 161(1) of, and paragraphs 1 and 23 of Schedule 23 to, the Finance Act 2006 (c.25), section 70 of, and paragraphs 1 and 11(1) and (4) of Schedule 20 to, the Finance Act 2007 (c.11), section 65 of, and paragraphs 23 and 25 of Schedule 16 to, the Finance Act 2011 (c.11) and section 48(5) of, and paragraphs 5 and 8(1) and (2) of Schedule 22 to, the Finance Act 2013 (c.29).

[^f00009]: 1971 c.56.

[^f00010]: 1992 c.4.

[^f00011]: S.I. 1996/1172.

[^f00012]: 1988 c.1..

[^f00013]: S.I. 1996/1847.

[^f00014]: 1972 c.11

[^f00015]: S.I. 1972/1073 (N.I. 10).

[^f00016]: 1986 c.46.

[^f00017]: 2014 c.14.

[^f00018]: 2006 c.46.

[^f00019]: S.I. 1998/1451.

[^f00020]: 1983 c.54.

[^f00021]: S.I. 2013/2734.

[^f00022]: 2000 c.7.

[^f00023]: S.I. 1997/785.

[^f00024]: S.I. 2009/1171.

[^f00025]: 1985 c.66; section 32A is inserted by section 4 of the Bankruptcy and Debt Advice (Scotland) Act 2014 (asp 11), section 4.

[^f00026]: S.I. 2006/131.

[^f00027]: 2011 c.11.

[^f00028]: S.I. 2011/1752.

[^f00029]: S.I. 2013/1741.

[^f00030]: 2014 c.26.

[^f00031]: S.I. 2014/1842.

[^f00032]: S.I. 2006/567.

[^f00033]: Section 10A was inserted by the Public Services Reform (Scotland) Act 2010 (asp 8), section 108.

[^f00034]: 2003 asp 13.

[^f00035]: Paragraph 3A of Schedule 29 was inserted by section 159 of the Finance Act 2006 (c.25).

[^f00036]: 1965 c.32.

[^f00037]: 1978 c.29.

[^f00038]: 1993 c.48.

[^f00039]: 1995 c.26.

[^f00040]: 1999 c.30.

[^f00041]: 2004 c.12.

[^f00042]: S.S.I. 2004/115.

[^f00043]: S.S.I. 2011/117.

[^f00044]: 2013 c.25.

[^f00045]: S.S.I. 2013/174.

[^f00046]: S.S.I. 2010/208.

[^f00047]: 2008 c.30.

[^f00048]: S.I. 2010/772.

[^f00049]: 1998 c.11.

[^f00050]: 1983 c.54

[^f00051]: S.I. 1998/1451.

[^f00052]: 2014 c.2 (N.I.).

[^f00053]: S.S.I. 2004/163.

[^f00054]: S.S.I. 2004/114.

PART 2A — Active member’s account for unqualified members

Closure of an active member’s account

15A

When an active member leaves all pensionable service but does not qualify for benefits under regulation 71 (in this Part “an unqualified member”) the active member’s account for that unqualified member must be closed.

Active member’s account for unqualified member re-established after break not exceeding 5 years

15B

(1) This paragraph applies if—–

(a) an unqualified member re-enters pensionable service under this scheme after a break in service not exceeding 5 years; and

(b) the rights of that member in respect of the service before the break have not been extinguished pursuant to regulation 41 (effect of refund) or regulation 139 (effect of transfer-out).

(2) When the unqualified member re-enters pensionable service under this scheme the active member’s account must be re-established.

(3) The active member’s account—

(a) must specify the amount of accrued earned pension as at the beginning of the break in service; and

(b) must be adjusted as if the member had continued as an active member during the break in service but had received no pensionable earnings.

Active member’s account for unqualified member remains closed after break exceeding 5 years

15C

(1) This paragraph applies if an unqualified member re-enters pensionable service under this scheme after a break in service exceeding five years.

(2) When the unqualified member re-enters pensionable service under the scheme (“the further service”)—

(a) the active member’s account in respect of the service before the break remains closed; and

(b) a new active member’s account must be established in respect of the further service.

Editorial notes

[^c22414701]: 2013 c.25.

[^c22414711]: 2008 c.30.

[^c22414721]: S.I. 2010/772.

[^c22414731]: 1972 c.11.

[^c22414741]: 1995 c.18.

[^c22414751]: 1983 c.54.

[^c22414761]: The Treasury power to make directions under section 11 of the 2013 Act is relevant.

[^c22414771]: Paragraph 2 of Schedule 29 has been amended by section 161(1) of, and paragraphs 1 and 23 of Schedule 23 to, the Finance Act 2006 (c.25), section 70 of, and paragraphs 1 and 11(1) and (4) of Schedule 20 to, the Finance Act 2007 (c.11), section 65 of, and paragraphs 23 and 25 of Schedule 16 to, the Finance Act 2011 (c.11) and section 48(5) of, and paragraphs 5 and 8(1) and (2) of Schedule 22 to, the Finance Act 2013 (c.29).

[^c22414781]: 1971 c.56.

[^c22414791]: 1992 c.4.

[^c22414811]: 1988 c.1. .

[^c22414821]: S.I. 1996/1847.

[^c22414831]: 1972 c.11

[^c22414841]: S.I. 1972/1073 (N.I. 10).

[^c22414851]: 1986 c.46.

[^c22414861]: 2014 c.14.

[^c22414871]: 2006 c.46.

[^c22414881]: S.I. 1998/1451.

[^c22414891]: 1983 c.54.

[^c22414901]: S.I. 2013/2734.

[^c22414911]: 2000 c.7.

[^c22414921]: S.I. 1997/785.

[^c22414931]: S.I. 2009/1171.

[^c22414941]: 1985 c.66; section 32A is inserted by section 4 of the Bankruptcy and Debt Advice (Scotland) Act 2014 (asp 11), section 4.

[^c22414951]: S.I. 2006/131.

[^c22414961]: 2011 c.11.

[^c22414971]: S.I. 2011/1752.

[^c22414981]: S.I. 2013/1741.

[^c22414991]: 2014 c.26.

[^c22415001]: S.I. 2014/1842.

[^c22415011]: S.I. 2006/567.

[^c22415021]: Section 10A was inserted by the Public Services Reform (Scotland) Act 2010 (asp 8), section 108.

[^c22415031]: 2003 asp 13.

[^c22415041]: Paragraph 3A of Schedule 29 was inserted by section 159 of the Finance Act 2006 (c.25).

[^c22415051]: 1965 c.32.

[^c22415061]: 1978 c.29.

[^c22415071]: 1993 c.48.

[^c22415081]: 1995 c.26.

[^c22415091]: 1999 c.30.

[^c22415101]: 2004 c.12.

[^c22415121]: S.S.I. 2011/117.

[^c22415131]: 2013 c.25.

[^c22415141]: S.S.I. 2013/174.

[^c22415151]: S.S.I. 2010/208.

[^c22415161]: 2008 c.30.

[^c22415171]: S.I. 2010/772.

[^c22415181]: 1998 c.11.

[^c22415191]: 1983 c.54

[^c22415201]: S.I. 1998/1451.

[^c22415211]: 2014 c.2 (N.I.).

[^c22415221]: S.S.I. 2004/163.

[^c22415231]: S.S.I. 2004/114.

[^key-8e69e1e147c4b5234d0efce8860b56f2]: Reg. 22(5)(6) applied (with modifications) (1.4.2015) by The National Health Service Pension Scheme (Transitional and Consequential Provisions) (Scotland) Regulations 2015 (S.S.I. 2015/95), regs. 1(b), 9(2)

[^key-4d3b6a49fedb94052d21e8b604a7b89a]: Sch. 9 para. 2 applied (with modifications) (1.4.2015) by The National Health Service Pension Scheme (Transitional and Consequential Provisions) (Scotland) Regulations 2015 (S.S.I. 2015/95), regs. 1(b), 11(2)(a)

[^key-06e6cbda548db17fe6f3aca696a9f029]: Reg. 21 applied (1.4.2015) by The National Health Service Pension Scheme (Transitional and Consequential Provisions) (Scotland) Regulations 2015 (S.S.I. 2015/95), regs. 1(b), 8

[^key-ec381a4490c53b371eed730ed1a73e77]: Sch. 7 Pt. 2A inserted (retrospective to 1.4.2015) by The National Health Service Pension Scheme (Scotland) (Miscellaneous Amendments) (No. 2) Regulations 2017 (S.S.I. 2017/433), regs. 1(2), 13(3)

[^key-ca2f4797aaccdc184adc1661298baab9]: Reg. 57(5) inserted (retrospective to 1.4.2015) by The National Health Service Pension Scheme (Scotland) (Miscellaneous Amendments) (No. 2) Regulations 2017 (S.S.I. 2017/433), regs. 1(2), 6

[^key-0d98c65a970bacf2cea97dd4f18ca3a0]: Reg. 62(3)(4) substituted for reg. 62(2) (retrospective to 1.4.2015) by The National Health Service Pension Scheme (Scotland) (Miscellaneous Amendments) (No. 2) Regulations 2017 (S.S.I. 2017/433), regs. 1(2), 7

[^key-78fbf4db1c2fa1a90cd922c2f298e2b0]: Words in reg. 122(3) inserted (retrospective to 1.4.2015) by The National Health Service Pension Scheme (Scotland) (Miscellaneous Amendments) (No. 2) Regulations 2017 (S.S.I. 2017/433), regs. 1(2), 12

[^key-40a459a7e3a7bf0ab6bf116fe1aea743]: Sch. 7 para. 3(1) renumbered as sch. 7 para. 3(2) (retrospective to 1.4.2015) by The National Health Service Pension Scheme (Scotland) (Miscellaneous Amendments) (No. 2) Regulations 2017 (S.S.I. 2017/433), regs. 1(2), 13(2)(a)

[^key-01f3cce44150918529619dcea34ad5f2]: Sch. 7 para. 3(2) renumbered as sch. 7 para. 3(3) (retrospective to 1.4.2015) by The National Health Service Pension Scheme (Scotland) (Miscellaneous Amendments) (No. 2) Regulations 2017 (S.S.I. 2017/433), regs. 1(2), 13(2)(a)

[^key-19f496a8b907d1b55ff2359fd9d57ea1]: Sch. 7 para. 3(2A) inserted (retrospective to 1.4.2015) by The National Health Service Pension Scheme (Scotland) (Miscellaneous Amendments) (No. 2) Regulations 2017 (S.S.I. 2017/433), regs. 1(2), 13(2)(c)

[^key-4f1055edaa0c56830e3efab17ec4935a]: Words in sch. 7 para. 3(1) substituted (retrospective to 1.4.2015) by The National Health Service Pension Scheme (Scotland) (Miscellaneous Amendments) (No. 2) Regulations 2017 (S.S.I. 2017/433), regs. 1(2), 13(2)(b)

[^key-b5fef897535e8f20e7deade84ed6fc26]: Words in sch. 12 para. 3(1) inserted (retrospective to 1.4.2015) by The National Health Service Pension Scheme (Scotland) (Miscellaneous Amendments) (No. 2) Regulations 2017 (S.S.I. 2017/433), regs. 1(2), 14(2)

[^key-9133d063e19d3173f741c94952be4271]: Words in sch. 12 para. 7(3) substituted (retrospective to 1.4.2015) by The National Health Service Pension Scheme (Scotland) (Miscellaneous Amendments) (No. 2) Regulations 2017 (S.S.I. 2017/433), regs. 1(2), 14(3)

[^key-342e1eadb70de0d037243eb6374aaa19]: Words in sch. 13 substituted (with effect in accordance with reg. 1(2) of the amending S.S.I.) by The National Health Service Pension Scheme (Scotland) Amendment Regulations 2016 (S.S.I. 2016/97), regs. 1(1), 17(a)

[^key-fcb13b53d04a6b2a2296fae6276063b0]: Words in sch. 13 substituted (with effect in accordance with reg. 1(2) of the amending S.S.I.) by The National Health Service Pension Scheme (Scotland) Amendment Regulations 2016 (S.S.I. 2016/97), regs. 1(1), 17(b)

[^key-94f1b902acab4cb28d67ed8ae168b60d]: Words in sch. 13 substituted (with effect in accordance with reg. 1(2) of the amending S.S.I.) by The National Health Service Pension Scheme (Scotland) Amendment Regulations 2016 (S.S.I. 2016/97), regs. 1(1), 17(c)

[^key-3297633d9b1461235c26490dcbd662db]: Words in sch. 13 substituted (with effect in accordance with reg. 1(2) of the amending S.S.I.) by The National Health Service Pension Scheme (Scotland) Amendment Regulations 2016 (S.S.I. 2016/97), regs. 1(1), 17(d)

[^key-18dcbca78a1bfaa0ab8097f3765ca89b]: Words in sch. 13 inserted (with effect in accordance with reg. 1(2) of the amending S.S.I.) by The National Health Service Pension Scheme (Scotland) Amendment Regulations 2016 (S.S.I. 2016/97), regs. 1(1), 17(e)

[^key-80cb86c906490c50747d4d7ebe06eb6e]: Reg. 27(1) Table substituted (with effect in accordance with reg. 1(2) of the amending S.S.I.) by The National Health Service Pension Scheme (Scotland) Amendment Regulations 2016 (S.S.I. 2016/97), regs. 1(1), 3(a)

[^key-356c5d4475fe4fdf874babd7fa76b744]: Word in reg. 27(5)(a)(ii) substituted (with effect in accordance with reg. 1(2) of the amending S.S.I.) by The National Health Service Pension Scheme (Scotland) Amendment Regulations 2016 (S.S.I. 2016/97), regs. 1(1), 3(b)

[^key-f957bdffb0c5b82facea5bc10b21f310]: Reg. 30(3) Table 2 inserted (with effect in accordance with reg. 1(2) of the amending S.S.I.) by The National Health Service Pension Scheme (Scotland) Amendment Regulations 2016 (S.S.I. 2016/97), regs. 1(1), 4(a)(iii)

[^key-fc185f3be878811e11827b6db5c60aba]: Words in reg. 30(3) substituted (with effect in accordance with reg. 1(2) of the amending S.S.I.) by The National Health Service Pension Scheme (Scotland) Amendment Regulations 2016 (S.S.I. 2016/97), regs. 1(1), 4(a)(i)

[^key-7e1684f2ca93cf85222ac5fc171e4b95]: Words in reg. 30(3) substituted (with effect in accordance with reg. 1(2) of the amending S.S.I.) by The National Health Service Pension Scheme (Scotland) Amendment Regulations 2016 (S.S.I. 2016/97), regs. 1(1), 4(a)(ii)

[^key-130a92ad2303a5b1a3a93ea33fa3f511]: Words in reg. 30(4) omitted (with effect in accordance with reg. 1(2) of the amending S.S.I.) by virtue of The National Health Service Pension Scheme (Scotland) Amendment Regulations 2016 (S.S.I. 2016/97), regs. 1(1), 4(b)

[^key-0e0867f0d7e4bcc71611be61e86d94da]: Words in reg. 31(9) substituted (with effect in accordance with reg. 1(2) of the amending S.S.I.) by The National Health Service Pension Scheme (Scotland) Amendment Regulations 2016 (S.S.I. 2016/97), regs. 1(1), 5(d)(i)

[^key-eb6ed913095b938337b9abff3a85fe40]: Words in reg. 31(9) substituted (with effect in accordance with reg. 1(2) of the amending S.S.I.) by The National Health Service Pension Scheme (Scotland) Amendment Regulations 2016 (S.S.I. 2016/97), regs. 1(1), 5(d)(ii)

[^key-e62310b0761d74feaa6a01cebf61ca3e]: Reg. 31(9) Table 2 inserted (with effect in accordance with reg. 1(2) of the amending S.S.I.) by The National Health Service Pension Scheme (Scotland) Amendment Regulations 2016 (S.S.I. 2016/97), regs. 1(1), 5(d)(iii)

[^key-8fda12e6e733c13edcc7674c9735fbab]: Reg. 31(3) substituted (with effect in accordance with reg. 1(2) of the amending S.S.I.) by The National Health Service Pension Scheme (Scotland) Amendment Regulations 2016 (S.S.I. 2016/97), regs. 1(1), 5(a)

[^key-ff7ada1c674c543758047328946ea09d]: Words in reg. 31(4) omitted (with effect in accordance with reg. 1(2) of the amending S.S.I.) by virtue of The National Health Service Pension Scheme (Scotland) Amendment Regulations 2016 (S.S.I. 2016/97), regs. 1(1), 5(b)

[^key-8419a9f5d93f6872ca044efa016f25f2]: Word in reg. 31(5) substituted (with effect in accordance with reg. 1(2) of the amending S.S.I.) by The National Health Service Pension Scheme (Scotland) Amendment Regulations 2016 (S.S.I. 2016/97), regs. 1(1), 5(c)

[^key-90d82f15cacf5e6ac46abd60e9bc6675]: Words in reg. 31(10) substituted (with effect in accordance with reg. 1(2) of the amending S.S.I.) by The National Health Service Pension Scheme (Scotland) Amendment Regulations 2016 (S.S.I. 2016/97), regs. 1(1), 5(e)

[^key-5e9c6be640c06f27f2b8325823a2f511]: Words in reg. 32(6) Table substituted (with effect in accordance with reg. 1(2) of the amending S.S.I.) by The National Health Service Pension Scheme (Scotland) Amendment Regulations 2016 (S.S.I. 2016/97), regs. 1(1), 6

[^key-72c6d289f409c6d9c9e342155c2f72c7]: Word in reg. 37(9)(b) substituted (with effect in accordance with reg. 1(2) of the amending S.S.I.) by The National Health Service Pension Scheme (Scotland) Amendment Regulations 2016 (S.S.I. 2016/97), regs. 1(1), 7

[^key-492246a3223887dfd1695ef791d35c18]: Word in reg. 43(2)(b)(ii) substituted (with effect in accordance with reg. 1(2) of the amending S.S.I.) by The National Health Service Pension Scheme (Scotland) Amendment Regulations 2016 (S.S.I. 2016/97), regs. 1(1), 8

[^key-3522da85e1c8ac55b7b803d720d3adfb]: Word in reg. 112(2) substituted (with effect in accordance with reg. 1(2) of the amending S.S.I.) by The National Health Service Pension Scheme (Scotland) Amendment Regulations 2016 (S.S.I. 2016/97), regs. 1(1), 9

[^key-ae66bfaa5b8e7c113e74149a16405002]: Word in reg. 152(2)(b) substituted (with effect in accordance with reg. 1(2) of the amending S.S.I.) by The National Health Service Pension Scheme (Scotland) Amendment Regulations 2016 (S.S.I. 2016/97), regs. 1(1), 10

[^key-d99dc5173b2584416839d7db51ace496]: Sch. 1 para. 1(3) inserted (with effect in accordance with reg. 1(2) of the amending S.S.I.) by The National Health Service Pension Scheme (Scotland) Amendment Regulations 2016 (S.S.I. 2016/97), regs. 1(1), 11

[^key-9cefc6135d1389a269a3027add2c5d9a]: Words in sch. 3 para. 16(5)(a) omitted (with effect in accordance with reg. 1(2) of the amending S.S.I.) by virtue of The National Health Service Pension Scheme (Scotland) Amendment Regulations 2016 (S.S.I. 2016/97), regs. 1(1), 12(a)

[^key-8acfe59eed7ec9eedc5b115ed960ff1a]: Word in sch. 3 para. 16(6) substituted (with effect in accordance with reg. 1(2) of the amending S.S.I.) by The National Health Service Pension Scheme (Scotland) Amendment Regulations 2016 (S.S.I. 2016/97), regs. 1(1), 12(b)

[^key-2f83177286c6d8b7ac1cd45433ae4210]: Words in sch. 3 para. 16(9) substituted (with effect in accordance with reg. 1(2) of the amending S.S.I.) by The National Health Service Pension Scheme (Scotland) Amendment Regulations 2016 (S.S.I. 2016/97), regs. 1(1), 12(c)

[^key-17f09997eff4d286c2dc3fe48a3c30e8]: Word in sch. 3 para. 16(10) substituted (with effect in accordance with reg. 1(2) of the amending S.S.I.) by The National Health Service Pension Scheme (Scotland) Amendment Regulations 2016 (S.S.I. 2016/97), regs. 1(1), 12(d)

[^key-1329d4b68506fa2e6bcd1d21b4abc2ff]: Words in sch. 5 para. 3(b) substituted (with effect in accordance with reg. 1(2) of the amending S.S.I.) by The National Health Service Pension Scheme (Scotland) Amendment Regulations 2016 (S.S.I. 2016/97), regs. 1(1), 13(a)

[^key-f83db3a45fe668dc7856140ae65f2be8]: Words in sch. 5 para. 4(a) inserted (with effect in accordance with reg. 1(2) of the amending S.S.I.) by The National Health Service Pension Scheme (Scotland) Amendment Regulations 2016 (S.S.I. 2016/97), regs. 1(1), 13(b)(i)

[^key-ab5a4080a183bbde3f8c91e1d595c4f1]: Word in sch. 5 para. 4(b) omitted (with effect in accordance with reg. 1(2) of the amending S.S.I.) by virtue of The National Health Service Pension Scheme (Scotland) Amendment Regulations 2016 (S.S.I. 2016/97), regs. 1(1), 13(b)(ii)

[^key-4edd3ac156f8e39cf12e9fcd5826a28b]: Words in sch. 7 para. 15 substituted (with effect in accordance with reg. 1(2) of the amending S.S.I.) by The National Health Service Pension Scheme (Scotland) Amendment Regulations 2016 (S.S.I. 2016/97), regs. 1(1), 14(a)

[^key-323ef58880a8cdcf44d7f590f677a652]: Words in sch. 7 para. 25(1)(b) substituted (with effect in accordance with reg. 1(2) of the amending S.S.I.) by The National Health Service Pension Scheme (Scotland) Amendment Regulations 2016 (S.S.I. 2016/97), regs. 1(1), 14(b)

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