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The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2024

Type Scottish-Statutory-Instrument
Publication 2024-10-01
State In force
Jurisdiction Scotland
Department King's Printer for Scotland
Source legislation.gov.uk
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articles Not indexed
Reform history JSON API
Column 1 Original entitlement Column 2 Revised entitlement
PART 1 Entitlements from the 1995 Section PART 1 Entitlements from the 1995 Section
a lump sum on death under regulation F1. a lump sum on death under regulation 111(a) of the 2015 Regulations which is equal to the greater of—
a lump sum on death under regulation F1. the lump sum calculated in accordance with paragraph 2 (death of active member) of Schedule 12 (lump sum on death) to the 2015 Regulations; and the lump sum otherwise due under the original entitlement to a lump sum on death under regulation F1 of the 2011 Regulations.
an initial adult survivor pension under regulation G2(5) at the rate of the member’s pensionable pay for the first six months after the member’s death. a pension payable from the new scheme during the initial period at the rate which is equal to the greater of—
an initial adult survivor pension under regulation G2(5) at the rate of the member’s pensionable pay for the first six months after the member’s death. the rate of the member’s pensionable earnings under regulation 114(4) of the 2015 Regulations; and the rate of the member’s pensionable pay that would have applied under the original entitlement in respect of the member under regulation G2(5) of the 2011 Regulations
an initial adult survivor pension under regulation G2(5) at the rate of the member’s pensionable pay for the first six months after the member’s death. where references in regulation G2(6) and H3(7) and (8) of the 2011 Regulations to regulation G2(5) are to be taken to be a reference to a pension payable under regulation 114(4) of the 2015 Regulations.
an ongoing pension under regulation G2(5) based on one half of the member’s notional ill-health pension had the member become entitled to an upper tier pension under regulation E3 on the member’s last day of pensionable employment. payable from the 1995 Section in respect of service in that Section, an ongoing adult survivor pension equal to the pension that would have been payable to the adult survivor under Part G of the 2011 Regulations if the member had retired with a pension under regulation E1 of the 2011 Regulations on the member’s last day of pensionable employment; and payable from the new scheme in respect of service in that scheme, an ongoing survivor pension based on an Upper Tier IHP under regulation 114(5) of the 2015 Regulations
a dependant child’s pension under regulation H3 equal to the rate of the member’s final year’s pensionable pay, payable for the first— three months under paragraph (8); six months under paragraph (9); six months under paragraph (10). an initial pension payable from the new scheme equal to the greater of— an initial pension of the same amount and for the same duration under paragraph (6) or (7) of regulation 122 of the 2015 Regulations; and an initial pension of the same amount and for the same duration as the original entitlement in respect of the member under regulation H3 of the 2011 Regulations.
an ongoing pension under regulation H3(3) based on a proportion of the member’s notional ill-health pension had the member become entitled to an Upper Tier pension under regulation E3 on the member’s last day of pensionable employment or, if greater, the amount that pension would have been had it been based on 10 years pensionable service. payable from the 1995 Section in respect of service in that Section, an ongoing pension equal to the relevant proportion of the pension that would have been payable to the member if the member had retired with a pension under regulation E1 of the 2011 Regulations on the member’s last day of pensionable employment; and payable from the new scheme in respect of service in that scheme, an ongoing pension based on the appropriate fraction of the basic death pension specified under regulation 122(3) and (4) of the 2015 Regulations.
PART 2 Entitlements from the 2008 Section PART 2 Entitlements from the 2008 Section
a lump sum on death under regulation 2.E.17(1) or 3.E.17(1). a lump sum on death under regulation 112(a) of the 2015 Regulations which is equal to the greater of— the lump sum calculated in accordance with paragraph 2 (death of active member) of Schedule 2 (lump sum on death) to the 2015 Regulations; and the lump sum otherwise due under the original entitlement to a lump sum on death under regulation 2.E.17(1) or 3.E.17(1) of the 2013 Regulations.
a surviving adult dependent’s pension during the initial period of six months— under regulation 2.E.3(1)(b) equal to the deceased’s reckonable pay; or under regulation 3.E.3(1)(b) equal to the monthly average of the deceased’s uprated earnings on the member’s last day of pensionable service a pension payable from the new scheme during the initial period at the rate which is equal to the greater of—
a surviving adult dependent’s pension during the initial period of six months— under regulation 2.E.3(1)(b) equal to the deceased’s reckonable pay; or under regulation 3.E.3(1)(b) equal to the monthly average of the deceased’s uprated earnings on the member’s last day of pensionable service the rate of the member’s pensionable earnings under regulation 115(4) of the 2015 Regulations; and (b) the rate of the deceased’s reckonable pay under regulation 2.E.3(1) of the 2013 Regulations; and the monthly average of the deceased’s uprated earnings on the member’s last day of pensionable service under regulation 3.E.3(1)(b) of the 2013 Regulations,
a surviving adult dependent’s pension during the initial period of six months— under regulation 2.E.3(1)(b) equal to the deceased’s reckonable pay; or under regulation 3.E.3(1)(b) equal to the monthly average of the deceased’s uprated earnings on the member’s last day of pensionable service where references in regulation 2.E.3(2) and 3.E.3(2) of the 2013 Regulations to “after the initial period” are to be taken to be a reference to the period for which the initial pension payable under regulation 114(4) of the 2015 Regulations is payable.
If the member has not reached the age of 65: an ongoing pension after the initial period— payable from the 2008 Section in respect of service in that Section, an ongoing adult survivor pension after the initial period equal to— 37.5% of the pension under regulation 2.D.1 to which the member would have been entitled if, on the date of death, the member had become entitled to such a pension in respect of any period of pensionable service that the member is entitled to count; or the appropriate proportion of the pension under regulation 3.D.1 to which the member would have been entitled if, on the date of death, the member had become entitled to such a pension in respect of any period of pensionable service that the member is entitled to count; and payable from the new scheme in respect of service in that scheme, an ongoing survivor pension based on an Upper Tier IHP under regulation 114(5) of the 2015 Regulations
under regulation 2.E.3(2)(a) equal to 37.5% of the Upper Tier ill health pension under regulation 2.D.8 to which the member would have been entitled if, on the date of death, the member had become entitled to such a pension; or under regulation 3.E.3(2)(a) equal to the appropriate proportion of the Upper Tier ill health pension under regulation 3.D.7 to which the member would have been entitled if, on the date of death, the member had become entitled to such a pension. payable from the 2008 Section in respect of service in that Section, an ongoing adult survivor pension after the initial period equal to— 37.5% of the pension under regulation 2.D.1 to which the member would have been entitled if, on the date of death, the member had become entitled to such a pension in respect of any period of pensionable service that the member is entitled to count; or the appropriate proportion of the pension under regulation 3.D.1 to which the member would have been entitled if, on the date of death, the member had become entitled to such a pension in respect of any period of pensionable service that the member is entitled to count; and payable from the new scheme in respect of service in that scheme, an ongoing survivor pension based on an Upper Tier IHP under regulation 114(5) of the 2015 Regulations
If the member has reached the age of 65: an ongoing pension after the initial period— payable from the 2008 Section in respect of service in that Section, an ongoing adult survivor pension after the initial period equal to— 37.5% of the pension under regulation 2.D.1 to which the member would have been entitled if, on the date of death, the member had become entitled to such a pension in respect of any period of pensionable service that the member is entitled to count; or the appropriate proportion of the pension under regulation 3.D.1 to which the member would have been entitled if, on the date of death, the member had become entitled to such a pension in respect of any period of pensionable service that the member is entitled to count; and payable from the new scheme in respect of service in that scheme, an ongoing survivor pension based on an Upper Tier IHP under regulation 114(5) of the 2015 Regulations
under regulation 2.E.3(2)(b) equal to 37.5% of the pension under regulation 2.D.1 to which the member would have been entitled if, on the date of death, the member had become entitled to such a pension in respect of any period of pensionable service; or under regulation 3.E.3(2)(b) equal to the appropriate proportion of the Upper Tier ill health pension under regulation 3.D.1 to which the member would have been entitled if, on the date of death, the member had become entitled to such a pension in respect of any period of pensionable service. payable from the 2008 Section in respect of service in that Section, an ongoing adult survivor pension after the initial period equal to— 37.5% of the pension under regulation 2.D.1 to which the member would have been entitled if, on the date of death, the member had become entitled to such a pension in respect of any period of pensionable service that the member is entitled to count; or the appropriate proportion of the pension under regulation 3.D.1 to which the member would have been entitled if, on the date of death, the member had become entitled to such a pension in respect of any period of pensionable service that the member is entitled to count; and payable from the new scheme in respect of service in that scheme, an ongoing survivor pension based on an Upper Tier IHP under regulation 114(5) of the 2015 Regulations
a dependant child’s pension under— regulation 2.E.10 equal to the rate of the deceased member’s reckonable pay, payable for the first— three months under paragraph (6)(b); six months under paragraph (7); or regulation 3.E.10 equal to the rate of the monthly average of the deceased’s uprated earnings on the member’s last day of pensionable pay, payable for the first— three months under paragraph (5)(b); six months under paragraph (6) an initial pension payable from the new scheme equal to the greater of— an initial pension of the same amount and for the same duration under paragraph (6) or (7) of regulation 123 of the 2015 Regulations; and an initial pension of the same amount and for the same duration as the original entitlement in respect of the member under regulation 2.E.10 or 3.E.10 of the 2013 Regulations.
an ongoing pension under regulation 2.E.10(3) or 3.E.10(3) equal to the appropriate fraction of the basic death pension. payable from the 2008 Section in respect of service in that Section, an ongoing pension equal to the appropriate fraction of the basic death pension payable under—
an ongoing pension under regulation 2.E.10(3) or 3.E.10(3) equal to the appropriate fraction of the basic death pension. regulation 2.E.10(3) of the 2013 Regulations; or regulation 3.E.10(3) of the 2013 Regulations,
an ongoing pension under regulation 2.E.10(3) or 3.E.10(3) equal to the appropriate fraction of the basic death pension. where that pension is based on the pensionable service that the deceased was entitled to count at the date of death; and
an ongoing pension under regulation 2.E.10(3) or 3.E.10(3) equal to the appropriate fraction of the basic death pension. payable from the new scheme in respect of service in that scheme, an ongoing pension based on the appropriate fraction of the basic death pension specified under regulation 122(3) and (4) of the 2015 Regulations.
  • (4) In paragraph (2)—
  • (a) for “the table”, in both places it occurs, substitute “Table 1 or Table 2”, and
  • (b) after the first occurrence of “column 1” insert “of either table”.

PART 7 — Modifications of member contribution provisions in the National Health Service Pension Scheme (Scotland) Regulations 2015

General

70

The National Health Service Pension Scheme (Scotland) Regulations 2015[^f00035] are modified in accordance with this Part.

Expiry of modifications in this Part

71

The modifications in this Part apply until the end of 31 March 2025.

Modification of regulation 31

72

Regulation 31 (members’ contributions: practitioners and non-GP providers)[^f00036] is to be read as if—

  • (a) in paragraph (3)(h), for “from 1 April 2022” there were substituted “for each relevant period of the scheme year 2022/23 and for the scheme year 2023/24”,
  • (b) after paragraph (9), there were inserted—

(9A) For the purposes of this regulation, the “relevant period of the scheme year 2023/24” means the period, as applicable— (a) beginning with 1 April 2023 and ending with 30 September 2023, (b) beginning with 1 October 2023 and ending with 31 March 2024.

  • (c) in paragraph (10), at the end, there were inserted “and references to the relevant period of the scheme year 2023/24 in regulations 37 and 38 must be construed in accordance with paragraph (9A)”.

Modification of regulation 37

73

Regulation 37 (members’ contributions: supplementary: medical practitioners, non-GP providers) is to be read as if—

  • (a) in paragraph (2)—
  • (i) in the words before sub-paragraph (a), for “a scheme year” there were substituted “each relevant period of the scheme year 2023/24”,
  • (ii) in sub-paragraph (b), after “M’s pensionable earnings for” there were inserted “each relevant period of”,
  • (b) after paragraph (2), there were inserted—

(2A) Paragraph (3A) applies if, in respect of the scheme year 2023/24, M— (a) has certified M’s pensionable earnings in accordance with Part 1 of Schedule 10 and forwarded a record of the earnings to the contracting Health Board, or (b) was not required to certify M’s earnings in accordance with Part 1 of Schedule 10 but the contracting Health Board has the figure that represents M’s pensionable earnings for that year.

  • (c) in paragraph (3)—
  • (i) in the words before sub-paragraph (a), for “the scheme year in question” there were substituted “each relevant period of the scheme year 2023/24”,
  • (ii) for sub-paragraph (a), there were substituted—

(a) certified or final pensionable earnings from all group D sources for each relevant period of the scheme year 2023/24 uprated according to the formula— $$PE×365NDRP$ where— PE is the certified or final amount of M’s pensionable earnings from all group D sources for each relevant period of the scheme year 2023/24, NDRP is the number of days of M’s group D service in each relevant period of the scheme year 2023/24, and$

  • (iii) in sub-paragraph (b)—
  • (aa) after “received” there were inserted “for each relevant period of the scheme year 2023/24”,
  • (bb) at the end, there were inserted—

, and the pensionable earnings to which the contribution rate is applied for each relevant period of the scheme year 2023/24 are M’s certified or final pensionable earnings from all group D sources for each relevant period

  • (d) after paragraph (3), there were inserted—

(3A) If paragraph (3) does not apply to M in respect of the scheme year 2023/24, M’s contributions payable for each relevant period of the scheme year 2023/24 are those specified in column 2 of the relevant table in respect of the amount of pensionable earnings referred to in column 1 of that table which corresponds to the aggregate of— (a) the pensionable earnings from all group D sources for each relevant period of the scheme year 2023/24 determined by applying the formula— $$PE×NDRPNDPS$ where— PE is the certified or final amount of M’s pensionable earnings from all group D sources for the scheme year 2023/24, NDPS is the number of days of M’s group D service in the scheme year 2023/24, NDRP is the number of days of M’s group D service in each relevant period of the scheme year 2023/24,$ - and uprated according to the formula— $PE×365NDRP$ where— PE is M’s pensionable earnings from all group D sources for each relevant period of the scheme year 2023/24 determined in accordance with this paragraph, NDRP is the number of days of M’s group D service in each relevant period of the scheme year 2023/24, and 1. any additional pensionable earnings M is treated as having received for each relevant period of the scheme year 2023/24 during an absence from work in accordance with regulation 28, and the pensionable earnings to which the contribution rate is applied for each relevant period of the scheme year 2023/24 are determined by applying the formula— $PE×NDRPNDPS$ where— PE is the certified or final amount of M’s pensionable earnings from all group D sources for the scheme year 2023/24, NDPS is the number of days of M’s group D service in the scheme year 2023/24, NDRP is the number of days of M’s group D service in each relevant period of the scheme year 2023/24.

  • (e) in paragraph (4), in the words before sub paragraph (a), for “paragraph (3) does” there were substituted “paragraphs (3) or (3A) do”,
  • (f) in paragraph (5)—
  • (i) for “paragraph (2)(a) or (b) is”, there were substituted “paragraphs (2)(a) or (b) or (2A)(a) or (b) are”,
  • (ii) after “rate” there were inserted “or rates”,
  • (iii) for “paragraph (3)” there were substituted “paragraphs (3) or (3A)”.

PART 8 — Amendment to the National Health Service Pension Scheme (Scotland) (Additional Voluntary Contributions) Regulations 2018

74

In the National Health Service Pension Scheme (Scotland) (Additional Voluntary Contributions) Regulations 2018[^f00037], in regulation 12 (retirement and dependant’s benefits), after paragraph (1)(e), insert—

(f) a pension commencement excess lump sum referred to in section 166(1)(aa) of the 2004 Act[^f00038].

Signed

IVAN McKEE — Authorised to sign by the Scottish Ministers — 1st October 2024

We consent

JEFF SMITH — ANNA TURLEY — Two of the Lords Commissioners of His Majesty’s Treasury — 1st October 2024

Explanatory note

(This note is not part of the Regulations)

EXPLANATORY NOTE

These Regulations further amend the National Health Service Superannuation Scheme (Scotland) Regulations 2011 (“the 2011 Regulations”), the National Health Service Superannuation Scheme (Scotland) (2008 Section) Regulations 2013 (“the 2013 Regulations”), the National Health Service Pension Scheme (Scotland) 2015 Regulations (“the 2015 Regulations”), the National Health Service Pension Scheme (Transitional and Consequential Provisions) (Scotland) Regulations 2015 (“the 2015 Transitional Regulations”) and the National Health Service Pension Scheme (Scotland) (Additional Voluntary Contributions) Regulations 2018 (“the 2018 Regulations”) and make temporary modifications of restrictions on return to work provisions in the 2011 Regulations, the 2013 Regulations and the 2015 Regulations and temporary modifications of member contribution provisions in the 2015 Regulations.

Part 2 makes temporary modifications to the 2011 Regulations, the 2013 Regulations and the 2015 Regulations to suspend the operation of various provisions applying to members who partially retire or return to NHS employment after their pension becomes payable. These provisions were originally suspended by section 46 of the Coronavirus Act 2020 (c. 7). These temporary modifications in regulation 3 apply until the end of 31 March 2025 and the modifications in regulations 4 and 5 apply until the end of 31 March 2023.

Part 3 amends the 2011 Regulations. Regulations 7, 8 and 9 amend regulations A2, C1 and C2 to insert definitions relating to salary sacrifice arrangements, to update definitions of “pensionable pay” and “pensionable service”, and to include provisions for partial retirement for members of the 1995 scheme, which is set out by the 2011 Regulations. Regulation 10 amends regulation D3 to make some changes in relation to final pay control provisions, with the percentage figure relevant to the calculation of the “allowable amount” increased to 7%. Regulation 11 inserts new regulations E11A, E11B and E11C. New regulation E11A sets out the qualifying requirements for partial retirement and the entitlements. New regulation E11B deals with abatement of partial retirement benefits where members who partially retire then increase their pensionable pay. New regulation E11C makes provision for how new regulations E11A and E11B apply in circumstances where a member is in employment in two or more part-time employments. Regulation 12 amends regulation E12 to exclude non-pensionable members becoming entitled to their pension without having to leave NHS employment. Regulations 13 and 14 amend regulations E13 and E14 to update provisions for lump sum on retirement. Regulation 15 makes a consequential amendment to regulation F2 and Regulation 16 inserts new regulation F2A to provide for lump sums for members who die after partial retirement pension becomes payable. Regulation 17 amends regulation G3 to provide that any actuarial reduction applied to a partial retirement pension is not applied to the corresponding widow’s pension that is payable. Regulation 18 amends regulation H4 to provide that any actuarial reduction is not applied to any child survivor pension payable. Regulation 19 amends regulation H5 to disapply the 10-year underpin from the calculation of child survivor pension payable where members have taken partial retirement. Regulation 20 amends regulation J1 to provide that members taking partial retirement are not entitled to allocate part of that pension to their partner or spouse on death. Regulation 21 amends regulation K2 to omit reference to regulations S1 and S3. Regulation 22 amends regulation Q1 to prevent added years being included automatically in the calculation of partial retirement and regulation 23 amends regulation Q15 to ensure that partial retirement pensions are in scope of the rules on reduction of added years. Regulations 24, 25 and 26 make further amendments to provisions relating to members returning to NHS employment. Regulation 27 amends schedule 1 to make provision for partial retirement election for 1995 scheme medical and dental practitioners.

Part 4 amends the 2013 Regulations. Regulations 29 and 35 insert references relating to salary sacrifice arrangements and lump sum and death benefit allowance. Regulations 31, 32, 33, 38 and 39 make provision regarding partial retirement in the 2008 scheme, which is set out by the 2013 Regulations, in two ways. Firstly, regulations 31(2)(a), (3), (5) and (6), 33(2), 38(a) and 39 ensure that members of the 2008 scheme who have reached maximum service are able to access partial retirement with respect to their 2008 scheme benefits. Secondly, regulations 31(2)(b), 32, 33(3) and (4) ensure that the effect on pensionable earnings of entering into or leaving a salary sacrifice arrangement is disregarded for partial retirement purposes.

Part 5 amends the 2015 Regulations. Regulation 41 amends regulation 19 to make provision for non-pensionable old scheme members to join the 2015 scheme, which is set out by the 2015 Regulations. Regulations 42, 44 and 49 amend the 2015 Regulations to add carer’s leave to the list of absences from work that can count towards pensionable service and pensionable earnings and to make provision regarding the payment of contributions where a member is making periodic contributions. Regulation 43 amends regulation 27 to give powers to the scheme manager determine whether salary sacrifice schemes are pensionable. Regulations 45, 46 and 48 amend regulations 30, 31 and 37 to introduce a new structure in respect of member contributions and amend contribution rates paid by members towards their pension and create new pensionable earning bands and contributions rates to be paid by members from 1 April and October 2023, and from 1 April and 1 October 2024. Regulations 50, 51 and 52 ensure that the effect on pensionable earnings of entering or leaving a salary sacrifice arrangement is disregarded for partial retirement purposes in the 2015 scheme. Regulations 53 and 55 ensure that the date on which CARE pensions accruing in the 2015 scheme are revalued each year is aligned with the date on which the Public Service Pensions Revaluation Order 2023 came, and subsequent similar orders will come, into effect. In respect of the 2015 Scheme, this date is changed from 1 April each year to 6 April each year with effect from the financial year commencing 6 April 2023. This will align the rate of CPI used in the in-service revaluation of CARE pensions and the pension benefit growth calculation for annual allowance purposes. Regulation 54 amends schedule 4 to omit sub-paragraphs (5) and (6) and removes the requirement for practitioners to opt out of all employments. Regulation 56 amends schedule 9 to allow for the setting of new contribution rates. Regulation 57 amends schedule 13 to introduce the definitions of “assistant practitioner” and “salary sacrifice arrangement”.

Part 6 amends the 2015 Transitional Regulations. Regulation 59 amends regulation 2 to insert new definitions into the interpretation provisions for “lump sum and death benefit allowance”, “non-pensionable 1995 Section member”, “non-pensionable 2008 Section member” and “non-pensionable old scheme members”, and to make provision regarding other definitions. Regulation 60 amends regulation 10A in respect of such a non-pensionable old scheme member recommencing service after a break. Regulation 61 amends regulation 14 to make provision on the determination of certain members’ pensionable pay, final pensionable pay and reckonable pay. Regulation 62 amends regulation 15 to provide for the refund of contributions in cases of inordinate pay. Regulation 63 amends regulation 16 to provide that the final salary ling may not be applied to non-pensionable old scheme members whose benefits have been put into payment. Regulation 64 introduces new regulation 17A which provides that the final salary link may not be applied to non-pensionable old scheme members joining the 2015 scheme, if to not apply it would be more beneficial to the member. Regulation 65 amends regulation 31 requiring members who take partial retirement to claim their benefits from the old scheme before claiming any benefits in the new scheme. Regulations 66 and 67 make provision regarding the variation of lump sums for members who have taken partial retirement. Regulation 69 amends regulation 38 to make provision for death benefits for non-pensionable old scheme members, inserting a new Table 2 setting out the benefits payable to non-pensionable old scheme members who join the 2015 scheme, ensuring their entitlements under the new scheme are not worse than under the old scheme.

Part 7 makes temporary modifications to the 2015 Regulations to ensure that the member contributions reconciliation provisions for medical practitioners, non-GP providers and dental practitioners for scheme year 2023/24 reflect the mid-scheme year contribution rate change which came into force on 1 October 2023. These temporary modifications apply until the end of 31 March 2025.

Part 8 amends the 2018 Regulations to reflect changes made by the Finance Act 2024 to include a pension commencement excess lump sum as an optional payment.

Footnotes

[^f00001]: 1972 c. 11. Section 10 was amended by Part II of schedule 7 of the National Health Service (Scotland) Act 1972 (c. 58), schedule 5 of the National Health Service Reorganisation Act 1973 (c. 32), sections 4(2) and 8(5) and (6) of the Pensions (Miscellaneous Provisions) Act 1990 (c. 7) (“the 1990 Act”), paragraph 7 of schedule 8 of the Pensions Schemes Act 1993 (c. 48), paragraph 10 of schedule 8 of the Public Service Pensions Act 2013 (c. 25) and S.I. 2001/3649. Section 12 was amended by section 10 of the 1990 Act. The functions of the Secretary of State, in or as regards Scotland, were transferred to the Scottish Ministers by virtue of article 2 and schedule 1 of S.I. 1999/1750.

[^f00002]: 2013 c. 25.

[^f00003]: The pension scheme established by S.S.I. 2015/94 is to be known in terms of regulation 2(2) of that instrument as the NHS Pension Scheme (Scotland) 2015.

[^f00004]: S.S.I. 2011/117, relevantly amended by S.S.I. 2022/117.

[^f00005]: S.S.I. 2013/174, relevantly amended by S.S.I. 2022/117.

[^f00006]: S.S.I. 2015/94, relevantly amended by S.S.I. 2022/117.

[^f00007]: 2003 c. 1. Section 637R was inserted by the Finance Act 2024 (c. 3).

[^f00008]: Paragraph (19B) was inserted by S.S.I. 2020/30.

[^f00009]: Paragraph (16) was relevantly amended by S.S.I. 2015/95.

[^f00010]: S.S.I. 2013/174.

[^f00011]: 2003 c. 1. Section 637R was inserted by the Finance Act 2024 (c. 3).

[^f00012]: Regulation 2.D.13 was relevantly amended by S.S.I. 2015/95.

[^f00013]: S.S.I. 2015/94.

[^f00014]: Regulation 19 was relevantly amended by S.S.I. 2022/100.

[^f00015]: Regulation 21 was relevantly amended by S.I. 2020/354.

[^f00016]: Regulation 27 was relevantly amended by S.S.I. 2016/97.

[^f00017]: Regulation 28 was relevantly amended by S.I. 2020/354.

[^f00018]: Regulation 30 was relevantly amended by S.S.I. 2022/117.

[^f00019]: Regulation 31 was relevantly amended by S.S.I. 2022/117.

[^f00020]: Regulation 32 was relevantly amended by S.S.I. 2019/46.

[^f00021]: Regulation 67 was relevantly amended by S.S.I. 2020/354.

[^f00022]: Regulation 85 was relevantly amended by S.S.I. 2022/117.

[^f00023]: Schedule 4 was relevantly amended by S.S.I. 2017/28.

[^f00024]: Sub-paragraph (2) was relevantly amended by S.S.I. 2016/97.

[^f00025]: S.I. 2002/2788. Regulation 2(1) was relevantly amended by S.I. 2006/2014 and S.I. 2011/1740.

[^f00026]: 1996 c. 18. Section 80J was inserted by the Carer’s Leave Act 2023 (c. 18).

[^f00027]: 2003 c. 1. Section 637R was inserted by the Finance Act 2024 (c. 3).

[^f00028]: S.I. 1999/3312. Regulation 2(1) was relevantly amended by S.I. 2002/2789, S.I. 2006/2014, S.I. 2013/388 and S.I. 2013/591.

[^f00029]: S.I. 2002/2788. Regulations 4 and 8 were relevantly amended by S.I. 2005/2114.

[^f00030]: S.S.I. 2015/95.

[^f00031]: Regulation 10A was inserted by S.S.I. 2017/28.

[^f00032]: Paragraph (3) was amended by S.S.I. 2017/28.

[^f00033]: Regulation 35 was relevantly amended by S.S.I. 2022/100.

[^f00034]: Regulation 38 was relevantly amended by S.S.I. 2017/28.

[^f00035]: S.S.I. 2015/94.

[^f00036]: Regulation 31 was relevantly amended by S.S.I. 2016/97 and S.S.I. 2022/117.

[^f00037]: S.S.I. 2018/124.

[^f00038]: 2004 c. 12. Section 166(1)(aa) was inserted by the Finance Act 2024 (c. 3).

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