The National Health Service Pension Scheme (Scotland) Regulations 2008

Nothing in these rules requires or authorises the making of any payment, which, if made, would be an unauthorised payment for the purposes of Part 4 of the 2004 Act (see section 160(5)[^f00151] (payments by registered pension schemes) of that Act).

Prohibition on assignment or charging of benefits

Prohibition on assignment or charging of benefits

3.J.12

• (1) Any assignment of, or charge on, or any agreement to assign or charge, any right to a benefit under the scheme is void.

• (2) On the bankruptcy of any person entitled to a benefit under the scheme, no part of the benefit may be paid to the person’s trustee in bankruptcy or other person acting on behalf of the creditors, except in accordance with an order under section 310 of the Insolvency Act 1986[^f00152] (income payments orders).

Record keeping and contribution estimates

Employing authority record keeping and contribution estimates

3.J.13

• (1) As regards a member who is a principal medical practitioner, in respect of each financial year–

• (a) the member must provide the contracting Health Board or someone acting on its behalf with a certificate of their pensionable earnings based on–

• (i) the accounts drawn up in accordance with generally accepted accounting practice by the practice of which the member is a member; and

• (ii) the return that member has made to Her Majesty’s Revenue & Customs in respect of their earnings for that year,

no later than one month from the date on which that return was required to be submitted to Her Majesty’s Revenue & Customs;

• (b) a contracting Health Board or someone acting on its behalf must forward to the Scottish Ministers a copy of the records maintained under regulation 3.C.5(17)(b) within one month of the end of the financial year immediately following the financial year to which the return in paragraph (1)(a)(ii) relates.

• (2) As regards all other members under this Part, employing authorities must keep records of all–

• (a) contributions deducted in accordance with this Part; and

• (b) contributions to the scheme made under regulation 3.C.3 (contributions by employing authorities: general),

in a manner approved by the Scottish Ministers, and, except where the Scottish Ministers waive such requirement, provide a statement in respect of such matters in respect of all members to the Scottish Ministers within 2 months of the end of each financial year.

• (3) In respect of each financial year, employing authorities must also provide the Scottish Ministers with the best estimate in writing that can reasonably be made of the total contributions due to the scheme under regulation 3.C.1 (contributions by members) and 3.C.3 (contributions by employing authorities: general) within 2 months of the end of each such year.

PART 4 — BENEFITS IN CASES OF MIXED SERVICE

CHAPTER 4.A — INTRODUCTION

Application of Part 4

Application of Part 4

4.A.1

• (1) This Part applies where a member has pensionable service under both Part 2 and Part 3.

• (2) Where this Part applies, Part 2 and Part 3 are subject to the modifications provided in this Part.

• (3) As regards a person to whom the general rule in regulation 2.G.2 (general rule: separate treatment of service etc.) or regulation 3.G.2 (general rule: separate treatment of service etc.) applies, this Part applies separately to benefits in respect of the earlier service and the later service (as defined in regulation 2.G.1 or 3.G.1, as appropriate).

Preliminary

Interpretation: general

4.A.2

In this Part–

• “the base amount” means the aggregate of the benefits that would be payable separately under Part 2 and Part 3 but for the operation of this Part;

• “calculation method A” means the calculation method provided for in regulation 4.B.8;

• “calculation method B” means the calculation method provided for in regulation 4.B.9;

• “calculation method C” means the calculation method provided for in regulation 4.B.10;

• “officer” has the same meaning as in Part 2;

• “practitioner” has the same meaning as in Part 3;

• “principal practitioner” means a practitioner as defined in Part 3 excluding a principal practitioner as defined in Part 3 who is employed by a GDS or PDS contractor (as defined in Part 3); and

• “uprated earnings” has the same meaning as in Part 3.

CHAPTER 4.B — COMPARISON OF ENTITLEMENTS

Application of Chapter 4.B

Application of Chapter 4.B

4.B.1

• (1) This Chapter identifies the calculation method under which the benefits payable in respect of discrete periods of pensionable service as an officer are to be compared against the benefits that would have been payable had that service been service as a practitioner.

• (2) The discrete periods of pensionable service as an officer that are subject to comparison are any periods of–

• (a) up to 10 years of pensionable service as an officer before first becoming a principal practitioner;

• (b) more than 10 years of pensionable service as an officer before first becoming a principal practitioner;

• (c) up to one year of employment as an officer after last ceasing to be a practitioner;

• (d) more than one year of employment as an officer after ceasing to be a practitioner;

• (e) less than one year of pensionable service as an officer concurrently with pensionable service as a practitioner; and

• (f) more than one year of pensionable service as an officer concurrently with pensionable service as a practitioner.

Officer service before practitioner service

Cases with up to 10 years of officer service

4.B.2

• (1) Where a member has not more than 10 years of pensionable service before first becoming a principal practitioner, the reference amount is the best of–

• (a) the amount determined by calculation method A;

• (b) the amount determined by calculation method B; and

• (c) where–

• (i) the benefit is payable on retirement or death of the member; and

• (ii) the condition is met,

the base amount.

• (2) The condition mentioned in paragraph (1)(c)(ii) is that–

• (a) the amount of pension payable under Part 2 would be greater than the amount of pension payable under Part 3, where–

• (i) any enhancement for the purposes of regulation 2.D.8 (early retirement on ill health (active members)) or 3.D.7 (early retirement on ill health (active members)); as appropriate, are ignored;

• (ii) any additional pension is disregarded; and

• (iii) any increase under the Pensions (Increase) Act 1971 is applied; and

• (b) the amount determined by calculation method B is less than the base amount.

Cases with more than 10 years of officer service

4.B.3

Where a member has more than 10 years of pensionable service before first becoming a principal practitioner, the reference amount is the better of–

• (a) the amount determined by calculation method A; and

• (b) the base amount.

Officer service after practitioner service

Cases with less than one year of officer service

4.B.4

Where a member has been employed as an officer for less than one year after last ceasing to be a practitioner, the reference amount is the amount determined by calculation method A.

Cases with more than one year of officer service

4.B.5

Where a member has been employed as an officer for one year or more after ceasing to be a practitioner, the reference amount is the better of–

• (a) the amount determined by calculation method C; and

• (b) the base amount.

Concurrent officer and practitioner service

Cases with less than one year of concurrent officer service

4.B.6

Where a member has less than one year of pensionable service as an officer concurrently with pensionable service as a practitioner, the reference amount is the amount determined by calculation method A.

Cases with more than one year of concurrent officer service

4.B.7

Where a member has one year or more of pensionable service as an officer concurrently with pensionable service as a practitioner, the reference amount is the better of–

• (a) the amount determined by calculation method A; and

• (b) the base amount.

Calculation methods

Calculation method A

4.B.8

Calculation method A is the aggregate of–

• (a) the amount that would be payable under Part 3 if–

• (i) the member’s discrete period of pensionable service as an officer were treated as pensionable service as a practitioner; and

• (ii) the amount of pensionable pay received in respect of that officer service were treated as pensionable earnings as a practitioner for the respective period;

• (b) the amount payable under Part 2 (if any) if the member’s pensionable service as an officer were reduced by the discrete period of pensionable service as an officer in sub paragraph (a); and

• (c) the amount payable under Part 3 but for the operation of this Part.

Calculation method B

4.B.9

Calculation method B is the aggregate of–

• (a) the amount payable under Part 3 if the member’s uprated earnings is increased by the formula–

$$UE×LPSo+LPSpLPSp$ where– UE is the amount of the member’s uprated earnings; LPSo is the length of the member’s discrete period of pensionable service as an officer, expressed in days; and LPSp is the length of the member’s pensionable service as a practitioner, expressed in days, and$

• (b) the amount payable under Part 2 (if any) if the member’s pensionable service as an officer were reduced by the discrete period of pensionable service as an officer in paragraph (a).

Calculation method C

4.B.10

Calculation method C is the aggregate of–

• (a) the amount that would be payable under Part 3 if the member’s pensionable earnings as a practitioner were uprated to the date of–

• (i) cessation of the employment as an officer; or

• (ii) retirement,

whichever is the earlier; and

• (b) the amount payable under Part 2.

CHAPTER 4.C — MODIFICATION OF BENEFITS

Members' retirement benefits

Top-up where reference amount greater than base amount

4.C.1

• (1) Where the reference amount calculated in any of regulations 4.B.2 (cases with up to 10 years of officer service) to 4.B.7 (cases with more than one year or more of concurrent officer service) is greater than the base amount, a top-up amount is payable.

• (2) The top-up amount is equal to the aggregate of the amounts by which the reference amount is greater than the base amount in each of regulations 4.B.2 to 4.B.7 (where applicable).

• (3) The top-up amount provided for under this regulation is treated as forming part of the member’s pension for the purposes of increases payable under the Pensions (Increase) Act 1971, and is increased in the same manner to pensions payable under Parts 2 and 3.

Death benefits

Death benefits where member entitled to top-up

4.C.2

• (1) This regulation applies in relation to any benefit payable under Chapter 2.E (death benefit) of Part 2 and Chapter 3.E (death benefits) of Part 3 where the deceased member is (or would have been) entitled to a top up amount under regulation 4.C.1.

• (2) In calculating the amount of the benefit payable under Chapter 2.E of Part 2, where that benefit is expressed to be a percentage or fraction of a pension that was in payment at the date of death of a member, or a percentage or fraction of a pension to which a deceased member would have become entitled in a particular circumstance, that pension shall be treated as being the pension payable to the member had no benefit been payable in respect of any discrete period of pensionable service as an officer that gives rise to a top-up payment under regulation 4.C.1.

• (3) In calculating the amount of the benefit payable under Chapter 3.E of Part 3, where that benefit is expressed to be a percentage or fraction of a pension that was in payment at the date of death of a member, or a percentage or fraction of a pension to which a deceased member would have become entitled in a particular circumstance, that pension is treated as being the sum of–

• (a) the pension payable under Part 3; and

• (b) the top-up amount payable under regulation 4.C.1, inclusive of any increase payable under the Pensions (Increase) Act 1971 pursuant to paragraph (3) of that regulation.

CHAPTER 4.D — GENERAL MODIFICATIONS

year service limit

Pensionable service limit

4.D.1

• (1) Subject to paragraph (3), in determining whether or not a member has reached 45 years of pensionable service for the purposes of regulation 2.A.2 (meaning of “pensionable service”), the amount of pensionable service accrued under Part 3 is included in the aggregate calculated under paragraph (1) of that regulation.

• (2) Subject to paragraph (3), in determining whether or not a member has reached 45 years of pensionable service for the purposes of regulation 3.A.3 (meaning of “pensionable service”), the amount of pensionable service accrued under Part 2 is included in the aggregate calculated under paragraph (1) of that regulation.

• (3) Where a person is concurrently in officer service and practitioner service in any year, that year counts as a single year for the purpose of calculating 45 years pensionable service.

• (4) Where the aggregate of pensionable service under Part 2 and Part 3 is in excess of 45 years–

• (a) benefits under each of Part 2 and Part 3 are calculated by reference to such number of years as the Scottish Ministers determine;

• (b) the aggregate of pensionable service under Part 2 and Part 3 determined in sub paragraph (a) is 45 years; and

• (c) the Scottish Ministers must select the years by reference to which the benefits under each Part are to be calculated, selecting the years which produce the most favourable result to the member.

Claims and notices

Applications, claims and notices

4.D.2

• (1) An application or claim made or a notice given for the purposes of a regulation listed in column 1 of the following table shall be treated as an application or claim made or notice given for the purposes of the corresponding regulation in column 2 (and vice versa).

Column 1	Column 2
Regulation in Part 2	Regulation in Part 3
2.D.8	3.D.7
2.D.10	3.D.9
2.D.14	3.D.10
2.E.21	3.E.21
2.F.2	3.F.2
2.F.3	3.F.3

Abatement

Reduction of pension

4.D.3

• (1) The pension payable under Part 3 is reduced in accordance with Chapter 3.H (abatement) but with the following modifications–

• (a) relevant income includes the enhancement amount determined under regulation 2.H.4(2) (meaning of “relevant income”); and

• (b) the member’s previous earnings in respect of the member’s practitioner service are increased by the amount of the member’s previous pay in respect of the member’s officer service.

• (2) Where the reduction applied under the modified Part 3 is not the full amount of the excess determined under that modified Part, such part of the excess as has not given rise to a reduction in the old service pension in Part 3 is the excess for the purposes of regulation 2.H.3(3) (reduction of pension).

Signed

JOHN SWINNEY — A member of the Scottish Executive — 2nd June 2008

We consent

CLAIRE WARD — FRANK ROY — Two of the Lords Commissioners of Her Majesty’s Treasury — 4th June 2008

Explanatory note

(This note is not part of the Regulations)

These Regulations establish new pension arrangements for people employed in the National Health Service in Scotland on or after 1st April 2008 wishing to join the National Health Service Superannuation Scheme for Scotland (“the scheme”) or in such employment immediately before that date, but not already members of that scheme under the pension arrangements contained in the National Health Service Superannuation Scheme (Scotland) Regulations 1995 (S.I. 1995/365).

These Regulations are divided into four parts, each with chapters dealing with different aspects of the pension scheme arrangements.

Part 1 contains introductory material, and sets out the circumstances in which Parts 2 to 4 apply. It also sets out the provisions relating to scheme reports, accounts and cost sharing.

Part 2 sets out the provisions applying to people working in the National Health Service in Scotland as officers and non GP providers (e.g. officer members who are partners in a GP practice).

Chapter 2.A covers general interpretive matters in Part 2. Regulation 2.A.1 contains general definitions. The remainder of Chapter 2.A contains definitions relating to entitlement to and calculation of benefits. Regulations 2.A.2 to 2.A.7 deal with the meaning of “pensionable service” and “qualifying service” and how service is calculated. Regulations 2.A.8 to 2.A.14 deal with “pensionable pay” and “reckonable pay” and regulation 2.A.15 deals with “Out of Hours” providers who are not otherwise NHS employing authorities.

Chapter 2.B sets out the conditions that must be met for a person to be eligible to belong to the scheme under the new pension scheme arrangements, and also deals with leaving and rejoining it. Most people will become members of the scheme automatically on entering their employment unless they wish not to belong to it.

Chapter 2.C deals with contributions to the scheme. Regulations 2.C.1 to 2.C.4 deal with members' compulsory contributions. Regulations 2.C.5 to 2.C.7 relate to employers' contributions and the circumstances in which they can be required to give guarantees and indemnities etc. to cover their contributions. Regulations 2.C.8 to 2.C.18 are about the members' rights to purchase additional pension by paying extra contributions either by instalments over a period of up to 20 years or by lump sum. Regulation 2.C.11 enables such pension to be bought for a member by the member’s employer.

Chapter 2.D deals with the pension to which members become entitled on retirement. Regulations 2.D.1 to 2.D.13 set out different entitlements for those who retire on reaching 65, those who leave earlier, those who retire later with an actuarial increase, those who want earlier payment with actuarial reduction, those who wish to retire partially with only part of their pension in payment, those who retire early due to ill health or on the termination of their employment on the grounds of efficiency or redundancy, and pension credit members (those who have a right to benefits in scheme as a result of a pension sharing order). These Regulations also enable members whose pay is reduced to have higher paid earlier service treated separately. Regulations 2.D.14 and 2.D.15 enable members to exchange pension for lump sums. Regulations 2.D.16 and 2.D.17 deal with the effect of pension sharing on divorce or nullity of marriage and dissolution of civil partnership Regulations 2.D.18 to 2.D.20 enable members to allocate part of their pension to others. Regulation 2.D.21 deals with dual capacity membership and 2.D.22 deals with guaranteed minimum pensions under section 14 of the 1993 Act.

Chapter 2.E sets out the benefits that are payable on the death of a member. It provides for pensions to be payable to surviving spouses, civil partners and other adult dependants and eligible children. It also provides for lump sums to be paid to nominees, adults to whom a pension is payable or personal representatives.

Chapter 2.F deals with members' rights under the scheme to have a transfer payment paid by the scheme into another scheme, and the right of a member to have a transfer payment from another scheme accepted by the scheme so that the member is entitled to count further pensionable service in the scheme (the rights to transfers out supplement the members' rights under the Pension schemes Act 1993 (c. 48).) There are special arrangements for those going to or from other public sector schemes, those who transfer in or out with a number of other similar employees, and transfers with EU and other overseas transfers.

Chapter 2.G deals with members who have more than one period of service that counts for the scheme because they are re-employed. As a general rule the rights relating to such separate periods of service are dealt with separately, but this does not apply if aggregation of the periods would give rise to more favourable benefits. There are also special rules provide for ill health pensioners and those transferred out of the scheme on a transfer of an undertaking.

Chapter 2.H deals with the abatement of pensions in certain circumstances where pensioners are re-employed in the National Health Service in Scotland.

Chapter 2.J contains miscellaneous and supplementary provisions. Regulation 2.J.1 deals with the appointment of the scheme administrator, regulation 2.J.2 details the procedure for claims, regulation 2.J.3 allows the Scottish Ministers to extend the time limit in any particular case, 2.J.4 deals with beneficiaries who are incapable of looking after their affairs and regulation 2.J.5 deals with commutation of small pensions. The forfeiture of benefits in certain circumstances is covered by regulations 2.J.6 and 2.J.7, the deduction of tax and the provision of information relevant for tax purposes is covered by regulation 2.J.8 and the payment of interest where the payment of benefits or refunds of contributions are late by regulation 2.J.9.

Part 3 sets out the provisions applying to people working in the National Health Service in Scotland as practitioners or who work for Out of Hours providers who are not NHS employers but who have been contracted by a health board to provide out of hours primary medical services

Chapter 3.A contains definitional matters. Regulation 3.A.1 contains general definitions. The remainder of Chapter 3.A contains definitions that are relevant for entitlement to and calculation of benefits under the scheme. Regulations 3.A.3 to 3.A.6 deal with the meaning of “pensionable service” and “qualifying service” and how service is calculated. Regulations 3.A.7 to 3.A.14 deal with “pensionable earnings” and 3.A.15 covers out of hours providers.

Chapter 3.B sets out the conditions that must be met for a person to be eligible to belong to the scheme, and also deals with leaving and rejoining it. Most people will become members of the scheme automatically on entering their employment unless they wish not to belong to it.

Chapter 3.C deals with contributions to the scheme. Regulations 3.C.1 and 3.C.2 are about members' compulsory contributions. Regulations 3.C.3 to 3.C.5 relate to employers' contributions and the circumstances in which they can be required to give guarantees, indemnities etc. to cover their contributions. Regulations 3.C.6 to 3.C.15 are about the members' rights to purchase additional pension by paying extra contributions either by instalments over a period of up to 20 years or by lump sum. Regulation 3.C.9 enables such pension to be bought for a member by the member’s employer.

Chapter 3.D deals with the pensions to which members become entitled on retirement. Regulations 3.D.1 to 3.D.9 set out different entitlements for those who retire on reaching 65, those who leave earlier, those who retire later with an actuarial increase, those who want earlier payment with actuarial reduction, those who wish partially to retire with only part of their pension in payment , those who retire early with ill health. and pension credit members. Regulations 3.D.10 and 3.D.11 enable members to exchange pension for lump sums. Regulations 3.D.12 and 3.D.13 deal with the effect of pension sharing on divorce or nullity of marriage and dissolution of civil partnership. Regulations 3.D.14 to 3.D.16 enable members to allocate part of their pension to others. 3.D17 deals with dual capacity membership and 3.D.18 deals with guaranteed minimum pensions.

Chapter 3.E sets out the benefits that are payable on the death of a member. It provides for pensions to be payable to surviving spouses, civil partners and other adult dependants and eligible children. It also provides for lump sums to be paid to nominees, adults to whom a pension is payable or personal representatives.

Chapter 3.F deals with members' rights under the scheme to have a transfer payment paid by the scheme into another scheme, and the right of a member to have a transfer payment from another scheme accepted by the scheme so that the member is entitled to count further pensionable service in the scheme (the rights to transfers out supplement the members' rights under the Pension schemes Act 1993 (c. 48).) There are special arrangements for those going to or from other public sector schemes, those who transfer in or out with a number of other similar employees, and transfers with EU and other overseas transfers.

Chapter 3.G deals with members who have more than one period of service that counts for the scheme because they are re-employed. As a general rule the rights relating to such separate periods of service are dealt with separately, but this does not apply if aggregation of the periods would give rise to more favourable benefits. There are also special rules to provide for ill health pensioners e.g. regulation 3.G.4 covers re-employment in respect of upper tier pensioners returning to work and the effect on their pension depending on whether they return to NHS employment or other employment and whether the lower earnings limit (for National Insurance purposes) has been reached. Regulation 3.G.5 deals with lower tier ill health pensioners returning to work and how their later service will be treated if they again become entitled to a further ill health pension.

Chapter 3.H deals with the abatement of pensions in certain circumstances where pensioners are re employed in the National Health Service in Scotland.

Chapter 3.J contains miscellaneous and supplementary provisions. Regulation 3.J.1 deals with the appointment of the scheme administrator, regulation 3.J.2 details the procedure for claims, regulation 3.J.3 allows the Scottish Ministers to extend the time limit in any particular case, regulation 3.J.4 deals with beneficiaries who are incapable of looking after their affairs and regulation 3.J.5 deals with commutation of small pensions. The forfeiture of benefits in certain circumstances is covered by regulations 3.J.6 and 3.J.7, the deduction of tax and the provision of information relevant for tax purposes is covered by regulation 3.J.8 and the payment of interest where the payment of benefits or refunds of contributions are late by regulation 3.J.9.

Part 4 sets out the provisions applying to people who have worked in the National Health Service in Scotland as both officers and practitioners. Chapter 4.A deals with the application of Part 4 and contains definitional matters. Chapter 4.B compares benefit entitlement under Part 2 and 3 of these Regulations. Chapter 4.C provides for the modification of members' retirement benefits and death benefits under Parts 2 and 3 of these Regulations.

A full regulatory impact assessment has not been produced for this instrument as it has no impact on the costs of business, charities or the voluntary sector.

Footnotes

[^f00001]: 1972 c. 11. Section 10(1) was amended by the National Health Service (Scotland) Act 1972 (c. 58), Schedule 7, Part II and sections 4(2), 8(5) and 10 of the Pensions (Miscellaneous Provisions) Act 1990 (c. 7); section 10(6) was amended by the Pension Schemes Act 1993 (c. 48), Schedule 8, paragraph 7 and by the Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001 (S.I. 2001/3649), section 12(2) was amended by section 10(1) of the Pensions (Miscellaneous Provisions) Act 1990. The functions of the Secretary of State were transferred to the Scottish Ministers by virtue of article 2 of and Schedule 1 to the Scotland Act 1998 (Transfer of Functions to the Scottish Ministers etc.) Order 1999 (S.I. 1999/1750).

[^f00002]: See section 10(1) of the Superannuation Act 1972. This function was transferred to the Treasury by virtue of the Transfer of Functions (Minister for the Civil Service and Treasury) Order 1981 (S.I. 1981/1670), article 2 and is still exercisable by virtue of S.I. 1999/1750, article 2 and Schedule 1.

[^f00003]: See section 10(4) of the Superannuation Act 1972.

[^f00004]: Section 12(1) of the Superannuation Act 1972 provides that Regulations may be framed so as to have effect from a date earlier than that of their making.

[^f00005]: S.I. 1995/365; amended by S.I. 1997/1434 and 1916, 1998/1593, 1999/443, 2001/3649 and 2005/2011 and S.S.I. 2001/437 and 465, 2003/55, 270 and 517, 2005/512 and type=start time=1224493771566544type=end time=1224493771566, 2006/307 and 561 and 2008/92.

[^f00006]: S.I. 2008/653.

[^f00007]: The functions of the Commissioner for Inland Revenue were transferred to the Commissioner for Her Majesty’s Revenue and Customs by the Commissioners for Revenue and Customs Act 2005 (c. 11), section 5.

[^f00008]: S.I. 2006/131.

[^f00009]: 1978 c. 29.

[^f00010]: 1993 c. 48.

[^f00011]: 1995 c. 26.

[^f00012]: 1997 c. 46.

[^f00013]: 1999 c. 30.

[^f00014]: S.I. 2003/1250. Article 8 was amended by S.I. 2007/3101, regulation 40(b).

[^f00015]: 2004 c. 12.

[^f00016]: type=start time=1224493853801S.S.I. 2004/115type=end time=1224493853801 as amended by S.S.I. 2004/215.

[^f00017]: 1971 c. 80. There are amendments to section 1 not relevant to these Regulations.

[^f00018]: 1998 c. 11.

[^f00019]: Section 19 was amended by S.I. 2007/type=start time=12244938917233014type=end time=1224493891723, regulation 2(a).

[^f00020]: Section 15 was relevantly amended by the Primary Medical Services (Scotland) Act 2004 (asp 1).

[^f00021]: To which there are amendments not relevant to these Regulations.

[^f00022]: There are amendments to section 9 not relevant to these Regulations.

[^f00023]: There are amendments to section 124 not relevant to these Regulations.

[^f00024]: Section 27(1) was amended by the National Health Service and Community Care Act 1990 (c. 19), section 66 and Schedule 9, paragraph 19.

[^f00025]: Section 2 was amended by the National Health Service and Community Care Act 1990, sections 28, 66 and Schedules 9 and 10, the National Health Service Reform (Scotland) Act 2004 (asp 7), schedule 2 and the Smoking, Health and Social Care (Scotland) Act 2005 (asp 13), schedule 2.

[^f00026]: Section 10 was amended by the Health Act 1999 (c. 8), section 65 and Schedule 4, the National Health Service Reform (Scotland) Act 2004 (asp 7), schedule 2, and the Smoking, Health and Social Care (Scotland) Act 2005 (asp 13), schedule 2.

[^f00027]: asp 13.

[^f00028]: 1967 c. 28. There are amendments to section 7 not relevant to these Regulations.

[^f00029]: Section 17J is prospectively inserted by the Primary Medical Services (Scotland) Act 2004 (asp 1), section 4.

[^f00030]: Section 2C was inserted by the Primary Medical Services (Scotland) Act 2004 (asp 1) section 1, and amended by the National Health Service Reform (Scotland) Act 2004, schedule 1, paragraph 1.

[^f00031]: S.I. 1998/5. Regulation 7 was amended by S.I. 1998/669.

[^f00032]: To which there are amendments not relevant to these Regulations.

[^f00033]: 2004 c. 12.

[^f00034]: 1994 c. 39, amended by the Environment Act 1995 (c. 25), section 120 and Schedule 22 and S.I. 1996/186, article 2.

[^f00035]: 1992 c. 4. Section 5 was substituted by paragraph 1 of Schedule 9 to the Welfare Reform and Pensions Act 1999, and amended by section 7(1) to (3) of the Pensions Act 2007 (c. 22).

[^f00036]: Section 166 was amended by the Finance Act 2007 (c. 11), Schedule 20, paragraph 9.

[^f00037]: Section 168 was amended by the Finance Act (c.11), Schedule 20, paragraph 9.

[^f00038]: S.S.I. 2004/114.

[^f00039]: Section 1 was amended by S.I. 2007/3014, regulation 2(b).

[^f00040]: Section 612 was repealed by the 2004 Act Schedule 42, paragraph 1.

[^f00041]: Section 608 was repealed by the 2004 Act, Schedule 42, paragraph 1.

[^f00042]: To which there are amendments not relevant to these Regulations.

[^f00043]: To which there are amendments not relevant to these Regulations.

[^f00044]: Section 28 was amended by the Civil Partnership Act 2004 (c. 33), Schedule 27, paragraph 159.

[^f00045]: 2007 c. 3.

[^f00046]: Section 68A was inserted by the 1999 Act. There have been amendments not relevant to these Regulations.

[^f00047]: Section 17C was inserted by the National Health Service (Primary Care) Act 1997 (c. 46), section 21(2).

[^f00048]: To which there are amendments not relevant to these Regulations.

[^f00049]: 1995 c. 18. There are amendments to section 35 not relevant to these Regulations.

[^f00050]: 1986 c. 45.

[^f00051]: 1965 c. 12, section 58 was amended by S.I. 2000/3649, article 180.

[^f00052]: 1985 c. 6.

[^f00053]: Regulation 5 was amended by S.S.I. 2005/512.

[^f00054]: 1967 c. 28.

[^f00055]: 1972 c. 11.

[^f00056]: 1984 c. 8 (Tynwald).

[^f00057]: 1972 c. 11.

[^f00058]: 1971 c. 56.

[^f00059]: 1975 c. 60. Section 59 was amended by sections 1 and 7 of the Pensions (Miscellaneous Provisions) Act 1990 (c. 7), Schedule 2 to the Social Security (Consequential Provisions) Act 1992 (c. 6) and Schedule 8 to the 1993 Act.

[^f00060]: S.I. 1998/1451, as amended by S.I. 2001/3649, and 255, S.S.I. 2001/465, regulation 4 and Schedule 2, paragraph 2, S.S.I. 2004/62, regulation 3, S.S.I. 2006/307 and S.S.I. 2008/92.

[^f00061]: 1967 c. 28.

[^f00062]: 1996 c. 18.

[^f00063]: S.I. 2000/1054.

[^f00064]: Section 68A was amended by the Pensions Act 2007 (c. 22), Schedule 4, paragraph 27.

[^f00065]: S.I. 1996/1172.

[^f00066]: 1965 c. 32.

[^f00067]: Chapter 5 (sections 101AA to 101AI) is inserted by section 264 of the Pensions Act 2004 (c. 35).

[^f00068]: Section 591 was repealed by the 2004 Act, Schedule 42, paragraph 1.

[^f00069]: 1972 c. 11.

[^f00070]: S.I. 1972/1073.

[^f00071]: 1984 c. 8 (Tynwald).

[^f00072]: 1988 c. 1. Section 590C was amended by the Finance Act 1993 (c. 34), S.I. 1993/2950, 1995/3034, 1996/2951, 1998/758 and 1999/592.

[^f00073]: 1967 c. 28.

[^f00074]: 1972 c. 11.

[^f00075]: S.I. 1972/1073.

[^f00076]: 1984 c. 8 (Tynwald).

[^f00077]: S.I. 1997/type=start time=1224494805098785type=end time=1224494805098.

[^f00078]: S.I. 2000/1054.

[^f00079]: Section 160 was amended by the Finance Act 2006 (c. 2005), Schedules 21 and 23 and the Finance Act 2007 (c. 11), Schedule 20, paragraph 5.

[^f00080]: 1986 c. 45. Section 310 was amended by the 1995 Act, Schedule 3, the 1999 Act, Schedule 2 and the Enterprise Act 2002 (c. 40), section 259 and Schedule 26.

[^f00081]: 1978 c. 20.

[^f00082]: 1993 c. 48.

[^f00083]: 1995 c. 26.

[^f00084]: S.I. 1995/365, amended by S.I. 1997/1434 and 1916, 1998/1593, 1999/443, 2001/3649 and 2005/2011 and S.S.I. 2001/437 and 465, 2003/55, 270 and 517, 2005/512 and 554, 2006/307 and 561 and 2008/92.

[^f00085]: 1997 c. 46.

[^f00086]: 1999 c. 30.

[^f00087]: S.I. 2003/1250, as amended by S.I. 2007/3101.

[^f00088]: 2004 c. 12.

[^f00089]: S.S.I. 2004/115 as amended by S.S.I. 2004/215.

[^f00090]: 1971 c. 80. There are amendments to section 1 not relevant to these Regulations.

[^f00091]: 1998 c. 11.

[^f00092]: Section 19 was amended by S.I. 2007/3014, regulation 2(a).

[^f00093]: Section 15 was relevantly amended by the 1997 Act, Schedule 2, paragraph 35 and the Primary Medical Services (Scotland) Act 2004 (asp 1), schedule 1.

[^f00094]: To which there are amendments not relevant to these Regulations.

[^f00095]: To which there are amendments not relevant to these Regulations.

[^f00096]: Section 27(1) was amended by the National Health Service and Community Care Act 1990 (c. 19), section 66 and Schedule 9, paragraph 19.

[^f00097]: Section 2 was amended by the National Health Service and Community Care Act 1990, sections 28, 66 and Schedules 9 and 10; the National Health Service Reform (Scotland) Act 2004 (asp 7), Schedule 2 and the Smoking, Health and Social Care (Scotland) Act 2005 (asp 13) schedule 2.

[^f00098]: Section 10 was amended by the Health Act 1999 (c. 8), section 65 and Schedule 4; the National Health Service Reform (Scotland) Act 2004 (asp 7), schedule 2; and the Smoking, Health and Social Care (Scotland) Act 2005 (asp 13), schedule 2.

[^f00099]: asp 13.

[^f00100]: 1967 c. 28. To which there are amendments not relevant to these Regulations.

[^f00101]: Section 17J was inserted by the Primary Medical Services (Scotland) Act 2004 (asp 1), section 4.

[^f00102]: S.S.I. 2004/163.

[^f00103]: Section 2C was inserted by the Primary Medical Services (Scotland) Act 2004 (asp 1), section 1; and was amended by the National Health Service Reform (Scotland) Act 2004 (asp 7), schedule 1, paragraph 1.

[^f00104]: S.I. 1998/5.

[^f00105]: Section 2C was added by Primary Medical Services (Scotland) Act 2004 (asp 1), section 1 and amended by the National Health Service Reform (Scotland) Act 2004 (asp 7), Schedule 1, paragraph 1(3).

[^f00106]: 2004 c. 12.

[^f00107]: 1994 c. 39. There are amendments to section 2 not relevant to these Regulations.

[^f00108]: 1992 c. 4. Section 5 was amended by the Pensions Act 2007 (c. 22) section 7(2).

[^f00109]: Section 166 was amended by the Finance Act 2007 (c. 11) Schedule 20 paragraph 9.

[^f00110]: Section 168 was amended by the Finance Act 2007 (c. 11) Schedule 20 paragraph 9.

[^f00111]: S.S.I. 2004/114.

[^f00112]: Section 1 was amended by S.I. 2007/3014, regulation 2(6).

[^f00113]: Section 612 was repealed by the 2004 Act, Schedule 42, paragraph 1.

[^f00114]: Section 608 was repealed by the 2004 Act, Schedule 42, paragraph 1.

[^f00115]: To which there are amendments not relevant to these Regulations.

[^f00116]: There are amendments to section 101B not relevant to these Regulations.

[^f00117]: Section 28 was amended by the Civil Partners Act 2004 (c. 33) Schedule 27, paragraph 159.

[^f00118]: 2007 c. 3.

[^f00119]: Section 68A was inserted by the Welfare Reform and Pensions Act 1999 (c. 30), section 36 and there have been amendments not relevant to these Regulations.

[^f00120]: Section 17C was inserted by the National Health Service (Primary Care) Act 1997 (c. 46), section 21(2).

[^f00121]: 1995 c. 18. There are amendments to section 35 not relevant to these Regulations.

[^f00122]: Section 2C(1) was inserted by the Primary Medical Services (Scotland) Act 2004 (asp 1), section 1(2).

[^f00123]: Section 73(b) was amended by the Health and Social Security Act 1984 (c. 48), Schedule 8 and by the National Health Service (Primary Care) Act 1997 (c. 46), Schedule 2.

[^f00124]: For the meaning of capped transferred-in service, see regulation 3.F.12.

[^f00125]: S.I. 1992/434, as amended by S.I. 1994/3038, 1996/938 and 2002/3135, S.S.I. 1999/53, 2005/118 and 334 and 2006/139.

[^f00126]: 1986 c. 45.

[^f00127]: 1965 c. 12, section 58 was amended by S.I. 2000/3649, article 180.

[^f00128]: 1985 c. 6.

[^f00129]: Regulation B5 was amended by S.S.I. 2005/512.

[^f00130]: 1967 c. 28.

[^f00131]: 1972 c. 11.

[^f00132]: 2006 c. 41.

[^f00133]: 1975 c. 14. Section 59 was consolidated in the Social Security Contributions and Benefits Act 1992 (c. 4).

[^f00134]: S.I. 1998/1451, as amended by S.I. 2001/3649 and S.S.I. 2001/465, 2004/62, 2005/544, 2006/307 and 2008/92.

[^f00135]: The Agency was constituted under section 10 of the 1978 Act.

[^f00136]: 1967 c. 28.

[^f00137]: S.I. 2000/1054.

[^f00138]: Section 68A was amended by the Pensions Act 2007 (c. 22), Schedule 4, paragraph 27.

[^f00139]: S.I. 1996/1172. Regulation 60 was amended by S.I. 1997/786, regulation 3 and S.I. 2005/2050, Schedule 2, paragraph 21.

[^f00140]: 1965 c. 32.

[^f00141]: Chapter 5 (sections 101AA to 101AI) was inserted by section 264 of the Pensions Act 2004 (c. 35).

[^f00142]: Section 591 was repealed by the 2004 Act, Schedule 42, paragraph 1, subject to transitional provisions and savings specified in Schedule 36.

[^f00143]: 1972 c. 11.

[^f00144]: S.I. 1972/1073.

[^f00145]: 1984 c. 8 (Tynwald).

[^f00146]: 1988 c. 1. Section 590C was amended by the Finance Act 1993 (c. 34), S.I. 1993/2950, 1995/3034, 1996/2951, 1998/758 and 1999/592.

[^f00147]: 1967 c. 28.

[^f00148]: S.I. 1997/785.

[^f00149]: S.I. 2000/1054.

[^f00150]: 1911 c. 28, 1920 c. 75, 1939 c. 121 and 1989 c. 6.

[^f00151]: Section 160 was amended by the Finance Act 2006 (c. 25), Schedules 21 and 23 and the Finance Act 2007 (c. 11), Schedule 20, paragraph 5.

[^f00152]: 1986 c. 45. Section 310 was amended by paragraph 15 of Schedule 3 to the 1995 Act, paragraph 2 of Schedule 2 to the 1999 Act and section 259 of the Enterprise Act 2002 (c. 40)

[^f00153]: 1971 c.56.