The National Health Service (Superannuation Scheme, Pension Scheme, Injury Benefits and Additional Voluntary Contributions) (Scotland) Amendment Regulations 2010

Made: 27th January 2010

Laid before the Scottish Parliament: 28th January 2010

Coming into force in accordance with regulation 1

In accordance with section 10(4) of that Act, the Scottish Ministers have consulted with representatives of persons likely to be affected by these Regulations as appear to them to be appropriate.

PART 1 — INTRODUCTORY

Citation, commencement and effect

1

• (1) These Regulations may be cited as the National Health Service (Superannuation Scheme, Pension Scheme, Injury Benefits and Additional Voluntary Contributions) (Scotland) Amendment Regulations 2010.

• (2) These Regulations come into force on 26th February 2010 and, except as provided in paragraphs (3) and (4), have effect from that date.

• (3) The following regulations have effect from 1st April 2008[^f00003]:—

• (a) regulation 6;

• (b) regulation 7;

• (c) regulation 16(4) insofar as it relates to regulation 2.A.10(12)(a) of the National Health Service Pension Scheme (Scotland) Regulations 2008[^f00004];

• (d) regulation 19;

• (e) regulation 20;

• (f) regulation 21;

• (g) regulation 31(4);

• (h) regulation 59;

• (i) regulation 60;

• (j) regulation 66

• (k) regulation 104; and

• (l) regulation 105.

• (4) Regulation 32(2) has effect from 1st July 2009.

• (5) The following regulations have effect from 1st October 2009:—

• (a) regulation 9;

• (b) regulation 31(5);

• (c) regulation 35;

• (d) regulation 52;

• (e) regulation 94;

• (f) regulation 95;

• (g) regulation 96;

• (h) regulation 98;

• (i) regulation 99;

• (j) regulation 100; and

• (k) regulation 101.

PART 2 — AMENDMENT OF THE NATIONAL HEALTH SERVICE SUPERANNUATION SCHEME (SCOTLAND) REGULATIONS 1995

Interpretation of Part 2

2

In this Part an alphanumerical reference to a regulation or a reference to a Schedule is a reference to a provision of the National Health Service Superannuation Scheme (Scotland) Regulations 1995[^f00005] bearing that designation except where the contrary is indicated.

Amendment of regulation A2

3

In regulation A2 (interpretation)—

• (a) at the end of paragraph (2)(b) after “these Regulations” insert “and the National Health Service Pension Scheme (Scotland) Regulations 2008; ”; and

• (b) in paragraph (4) in the definition of “the 2008 Scheme” for “means the scheme” substitute “means the Section of the scheme.”

Amendment of regulation E2B

4

In regulation E2B(2) (re-assessment of ill health condition determined under regulation E2A)—

• (a) at the end of sub-paragraph (c) omit “and”;

• (b) at the end of sub-paragraph (d) insert—

; and (e) the member is not a 2008 Section Optant within the meaning of regulation 2.K.1 or 3.K.1 of the 2008 Regulations who has become entitled to an upper tier ill health pension under regulation 2.D.8 or 3.D.7 of that Section.

Amendment of regulation G3

5

For regulation G3(3) (widow’s pension when member dies after pension becomes payable) substitute—

(3) For the purpose of paragraph (2) no account is to be taken of any reduction to the member’s pension under regulation S2 (reduction of pension on return to NHS employment) unless— (a) the member is a 2008 Section Optant within the meaning of regulation 2.K.1 or regulation 3.K.1 of the 2008 Regulations; and (b) on the date of the member’s death the member is an active or non-contributing member of that Section.

Amendment of regulation G14

6

In regulation G14(1) (surviving nominated partner’s pension) for “who has pensionable service” substitute “whose pensionable employment ceases”.

Amendment of regulation H3

7

In regulation H3(2A)(b) (child allowance when member dies in pensionable employment) omit “the member’s”.

Amendment of regulation H4

8

For regulation H4(2) (child allowance when member dies after pension becomes payable) substitute—

(2) Subject to paragraphs (2A) and (8)— (a) the allowance will be calculated as described in whichever of paragraphs (3) or (4) apply; and (b) where the member was, on the date of the member’s death— (i) not a 2008 Section Optant within the meaning of regulation 2.K.1 (application of chapter 2.K) or regulation 3.K.1 (application of chapter 3.K) of the 2008 Regulations whose pensionable service— (aa) equalled, or exceeded, 10 years, as a proportion of the amount of the member’s pension based on that service; (bb) was less than 10 years, as a proportion of the amount of that the member’s pension would have been if it had been based on 10 years pensionable service; (ii) a 2008 Section Optant, as a proportion of the amount of the member’s pension.

Amendment of Schedule 1

9

• (1) Schedule 1 (medical and dental practitioners) shall be amended as follows.

• (2) In paragraph 9 (officer service treated as practitioner service)—

• (a) in sub-paragraph (1) omit “principal” where it twice occurs;

• (b) in sub-paragraph (3)(a) omit “principal”;

• (c) in sub-paragraph (3)(b) omit “ principal”;

• (d) in sub-paragraph (5A)(a) omit “principal”;

• (e) after sub-paragraph (5B), insert—

(5C) If— (a) any part of the period of a member’s officer service is treated as practitioner service for the purposes of sub-paragraph (1) or (5A) (“the converted service”); and (b) any part of the converted service has been credited to the member as a result of a transfer-in under regulation N2 or N3 (but not regulation R7(2)) “the converted service credit”, the amount of pensionable pay deemed to be received in respect of the converted service credit will be calculated in accordance with paragraph 20 of this Schedule.

; and

• (f) in sub-paragraph (8) for “been a principal practitioner,” substitute “officer service before first becoming a practitioner”.

• (3) In paragraph 9B (practitioners with benefits from both practitioner and officer service) after sub-paragraph (5) insert—

(6) Where— (a) a member who, before commencing his or her final period of practitioner service, has service as an officer (whether that service as an officer consists of a separate period of such service or two or more such periods); (b) that officer service is preceded by an earlier period of practitioner service; and (c) some or all of the officer service is not concurrent with the practitioner service, sub-paragraph (7) applies. (7) If it would be more favourable, a member referred to in sub-paragraph (6)(a) is entitled to receive a separate pension and retirement lump sum for such part of that officer service that is not concurrent with the member’s final period of practitioner service. (8) The amounts of the pension and retirement lump sum referred to in sub-paragraph(7) are subject to a 1.5%increase for each whole year or part of a year within the increment period and that increase shall— (a) be applied in like manner and at the same intervals as an increase applied to a pension under the Pensions (Increase) Act 1971; and (c) be effective immediately before the pension and lump sumbecome payable under these Regulations. (9) The increment period referred to in sub-paragraph (8) shall— (a) begin with the day immediately following the day on which the officer service referred to in sub-paragraph (7) ceased for the last time; and (b) end with the day immediately before the pension and retirement lump sum become payable under these Regulations.

Schedule 1 of these Regulations

10

Schedule 1 of these Regulations shall have effect.

PART 3 — AMENDMENT OF THE NATIONAL HEALTH SERVICE PENSION SCHEME (SCOTLAND) REGULATIONS2008

Interpretation of Part 3

11

In this Part an alphanumerical reference to a regulation is a reference to a provision of the National Health Service Pension Scheme (Scotland) Regulations 2008[^f00006] bearing that designation.

Amendment of regulation 1.B.3

12

In regulation 1.B.3(1) and (3) (provision of information for tax purposes) for “these Regulations” substitute “this section of the scheme”.

Amendment of regulation 2.A.1

13

Regulation 2.A.1 (interpretation: general) is amended as follows—

• (a) at the appropriate place in the alphabetical order insert—

• (i) “2008 Section Optant” has the meaning given in regulation 2.K.1”;

• (ii) “the 1995 Section” means the section of the National Health Service Pension scheme for Scotland set out in the National Health Service Superannuation scheme (Scotland) Regulations 1995;

• (b) omit the definition of “the NHS superannuation scheme for Scotland 1995”; and

• (c) for the definition of “the scheme” substitute—

• “the scheme” means the National Health Service Pension Scheme for Scotland;

Amendment of regulation 2.A.2

14

In regulation 2.A.2(1) (meaning of “pensionable service”)—

• (a) at the end of sub-paragraph (b) omit “and”; and

• (b) after sub-paragraph (c) insert—

; and (d) any period of pensionable service the member is entitled to count under Chapter2.K.

Amendment of regulation 2.A.5

15

In regulation 2.A.5(1) (meaning of “qualifying service”) after sub-paragraph (f) insert—

; and (g) in the case of a 2008 Section Optant any period of qualifying service the member is entitled to count under Chapter 2.K .

Amendment of regulation 2.A.10

16

• (1) Regulation 2.A.10 (meaning of “reckonable pay”: general) is amended as follows.

• (2) In paragraph (2) after “2.A.14” insert, “2.K.7 and 2.K.9 to 2.K.11”.

• (3) In paragraph(3) in the definition of “IRP” after “paragraph” insert “(4),”.

• (4) After paragraph (11), insert—

(12) For the purposes of this regulation pensionable service does not include— (a) any period of pensionable service that a member is entitled to count under Chapter2.F (transfers) unless the transfer value payment in respect of that service is accepted from a corresponding 2008 section; (b) any period of pensionable service that a Section 2008 Optant is entitled to count under— (i) regulation 2.K.3 (service credited from the 1995 section); (ii) regulation 2.K.5 (treatment of additional service); or (iii) 2.K.13 (transfers in: transitional provision).

Amendment of regulation 2.B.1

17

In regulation 2.B.1 (eligibility: general)—

• (a) In paragraphs (3)(b), (5) and (6) for “the NHS superannuation scheme for Scotland 1995” where it appears substitute “the 1995 Section”; and

• (b) for paragraph (5)(e)(ii) substitute—

(ii) became a deferred member of that Section on leaving that employment and has not since become a pensioner member of that Section before the date of leaving that employment and joining this Section of the scheme; and

New Regulation 2.B.1A

18

After regulation 2.B.1 insert—

(2.B.1A) (1) A person is eligible to be an active member of this Section of the scheme if— (a) the Scottish Ministers have accepted that person’s option to join this Section of the scheme under Chapter 2.K; and (b) that person is not prevented by regulation 2.B.2, 2.B.3 or 2.B.6 from doing so. (2) If a person referred to in paragraph (1)— (a) is entitled to a lower tier ill health pension under regulation E2A(3)(a) of the 1995 Regulations; and (b) as a result of a determination made by the Scottish Ministers under regulation E2B(3) of those Regulations, (reassessment of ill health condition determined under regulation E2A) he or she is entitled to an upper tier ill health pension in place of that lower tier ill health pension, that person shall cease to be eligible to be an active member of this Section of the scheme from the date on which the Scottish Ministers make that determination.

Amendment of regulation 2.C.3

19

In regulation 2.C.3 (22) (employees) for “2008/09” substitute “current scheme year”

Amendment of regulation 2.C.5

20

After regulation 2.C.5(6) (contributions by employing authorities: general) insert—

(7) Subject to paragraph (8), if a non-GP provider is— (a) an employing authority which is a GMS practice, a section 17C agreement practice or an HBPMS contractor; or (b) a shareholder in such an employing authority, that non-GP provider must pay contributions under regulation2.C.5 to the contracting Health Board or someone appointed to act on its behalf. (8) If a non-GP provider is a shareholder or partner in one or more employing authorities referred to in paragraph (7), each employing authority must pay contributions 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.

Amendment of regulation 2.C.6

21

In regulation 2.C.6 (contributions by employing authorities: members becoming entitled to pensions under regulation 2.D.11) paragraphs (6) to (10) are renumbered (1) to (5)

Amendment of regulation 2.C.8

22

After regulation 2.C.8(8) (member’s option to pay additional periodical contributions to purchase additional pension) insert—

(9) In the case of a 2008 Section Optant this regulation is subject to regulation 2.K.4.

Amendment of regulation 2.C.10

23

After regulation 2.C.10(6) (member’s option to pay lump sum contribution to purchase additional pension) insert—

(7) In the case of a 2008 Section Optant this regulation is subject to regulation 2.K.4.

Amendment of regulation 2.C.11

24

After regulation 2.C.11(5) (payment of additional lump sum contributions by employing authority) insert—

(6) In the case of a 2008 Section Optant this regulation is subject to regulation 2.K.4.

Amendment of regulation 2.C.14

25

• (1) Regulation 2.C.14 (effect of payment of additional contributions under this chapter) shall be amended as follows.

• (2) In paragraph (3)—

• (a) after “Chapter 2.D (member’s retirement benefits)” insert “or Chapter 2.K (2008 section Optants)”; and

• (b) after “2.D.5 (partial retirement members at least age 55)” insert “and 2.K.21”.

• (3) After paragraph (10) insert—

(11) In the case of a 2008 Section Optant this regulation is subject to regulation 2.K.4.

Amendment of regulation 2.C.16

26

After regulation 2.C.16(5) (effect of part payment of periodical contributions) insert—

(6) In the case of a 2008 Section Optant this regulation is subject to regulation 2.K.4.

Amendment of regulation 2.D.1

27

After regulation 2.D.1(7) (normal retirement pensions) insert—

(8) In the case of 2008 Section Optant this regulation is subject to regulation 2.K.12.

Amendment of regulation 2.D.3

28

After regulation 2.D.3(4) (late payment of pension with actuarial increase) insert—

(5) In the case of a 2008 Section Optant this regulation is subject to regulation 2.K.21.

Amendment of regulation 2.D.4

29

After regulation 2.D.4(4) (early payment of pensions with actuarial reduction) insert—

(5) In the case of a 2008 Section Optant, this regulation is subject to regulation 2.K.12.

Amendment of regulation 2.D.5

30

After regulation 2.D.5(9) (partial retirement (members aged at least 55)) insert—

(10) In the case of a 2008 Section Optant this regulation is subject to regulation2.K.12.

Amendment of regulation 2.D.8

31

• (1) Regulation 2.D.8 (early retirement on ill health (active members and non contributing members)) shall be amended as follows.

• (2) For paragraph (5)(b) substitute—

(b) is not increased by the enhancement period in the circumstances referred to in sub‑paragraph(a) if— (i) the member’s pensionable service before and after the break is treated separately under regulation 2.G.2; or (ii) the member’s pensionable service in respect of an earlier service credit is treated separately under regulation 2.K.7.

• (3) In paragraph (17) after the definition of “appropriate medical treatment” insert the following definition—

• “permanently” means— the period until age 65; and in the case of a 2008 Section Optant who, before joining this Section, was assessed by a medical adviser as being— permanently incapable of efficiently discharging their duties for the purposes of regulation E2A(2)(b)(i) of the 1995 Regulations, that Optant shall be deemed to be permanently incapable of discharging the duties of the Optant’s employment efficiently for the purposes of paragraph (2)(a) of this regulation; permanently incapable of regular employment of like duration for the purposes of regulation E2A(2)(b)(ii) of the 1995 Regulations, that Optant shall be deemed to be permanently incapable of engaging in regular employment of like duration for the purposes of paragraph (3)(a) of this regulation;

• (4) In paragraph (17) in the definition of “regular employment of like duration”—

• (a) for “(d)” substitute “(a)”; and

• (b) for “(e)” substitute “(b)”.

• (5) After paragraph (17), insert—

(18) In the case of a 2008 Section Optant, this regulation is subject to regulations 2.K.12 and 2.K.14 to 2.K.18.

Amendment of regulation 2.D.9

32

• (1) Regulation 2.D.9 (re-assessment of entitlement to an ill health pension determined under regulation 2.D.8) shall be amended as follows.

• (2) For paragraph (2) substitute—

(2) A member to whom a notice under paragraph (1)(b) has been given may apply to the Scottish Ministers for a review of whether the member subsequently meets the condition in regulation 2.D.8(3)(a) if— (a) the member makes the application in writing— (i) within three years of the date of issue of the notice; or (ii) in the case of a member who engages in further NHS employment during the period of three years referred to in paragraph (1)(b), before the first anniversary of the day on which that employment commences or, if sooner, before the end of that period; (b) the application for a review is accompanied by further written medical evidence— (i) relating to whether the condition in regulation 2.D.8(3)(a) is satisfied at the date of the Scottish Ministers’ review; and (ii) that evidence relates to the same physical or mental impairment as a result of which the member met the condition in regulation 2.D.8(2)(a); (c) no previous application for a review has been made under this paragraph; and (d) the member has not become entitled to an upper tier ill health pension in respect of any later service under regulation 2.G.5.

• (3) After paragraph (3) insert—

(4) In the case of a 2008 Section Optant this regulation is subject to regulations 2.K.16 and 2.K.17.

Amendment of regulation 2.D.10

33

After regulation 2.D.10(9) (early retirement on ill health (deferred members)) insert—

(10) In the case of a 2008 Section Optant this regulation is subject toregulation2.K.12.

Amendment of regulation 2.D.11

34

After regulation 2.D.11(8) (early retirement on termination of employment by employing authority) insert—

(9) In the case of a 2008 Section Optant this regulation is subject to regulation 2.K.12.

Amendment of regulation 2.D.14

35

After regulation 2.D.14(9) (general option to exchange part of pension for lump sum) insert—

(10) In the case of a 2008 Section Optant this regulation is subject to regulation 2.K.8(4) and regulation 2.K.12.

Amendment of regulation 2.D.16

36

For regulation 2.D.16 (reduction in pension debit member’s benefits) substitute—

(2.D.16) (1) The benefits to which a pension debit member is entitled under this Chapter are subject to the reduction to be made under section 31 (reduction of benefit) of the 1999 Act. (2) In the case of a 2008 Section Optant this regulation is subject to regulation 2.K.8(2).

Amendment of regulation 2.E.2

37

After regulation 2.E.2(2) (meaning of “surviving nominated partner”) insert—

(3) In the case of a 2008 Section Optant this regulation is subject to regulation 2.K.20.

Amendment of regulation 2.E.4

38

• (1) Regulation 2.E.4 (amount of pensions under regulation 2.E.1: pensioner members) shall be amended as follows.

• (2) For paragraph (3) substitute—

(3) For the purposes of paragraph (1) any reduction in the rate of the member’s pension under— (a) Chapter 2.H; (b) regulation 2.D.14; or (c) regulation 2.K.12, shall be ignored. (3A) For the purpose of paragraph (2)— (a) any reduction in the rate of the member’s pension under— (i) regulation 2.D.4; (ii) regulation 2.D.14; or (iii) regulation 2.K.12; and (b) any increase in the rate of the member’s pension under— (i) regulation 2.D.3; or (ii) regulation 2.K.21, shall be ignored.

• (3) Omit paragraph (8).

Amendment of regulation 2.E.10

39

At the end of regulation 2.E.10(4) (amount of children’s pension under regulation 2.E.8: deceased active members and deceased non-contributing members) insert as full out words, “in the case of a 2008 Section Optant this is subject to regulation 2.K.24 (children’s pensions payable on the death of a 2008 Section Optant who is in receipt of a lower tier ill health pension under regulation E2A of the 1995 Regulations).”.

Amendment of regulation 2.E.11

40

• (1) Regulation2.E.11 (amount of children’s pension under regulation2.E.8: deceased pensioner members) shall be amended as follows.

• (2) At the end of paragraph(3) insert as full out words “, in the case of a 2008 Section Optant this is subject to regulation 2.K.24 (children’s pensions payable on the death of a 2008 Section Optant who is in receipt of a lower tier ill health pension under regulationE2A of the 1995 Regulations).”.

• (3) For paragraph (8) substitute—

(8) For the purposes of paragraphs (1) and (2) any reduction in the member’s pension under regulation 2.D.14 (general option to exchange part pension for lump sum) and regulation 2.K.12 (amount of pension and lump sum to be paid to a 2008 section Optant) shall be ignored.

Amendment of regulation 2.E.12

41

At the end of regulation 2.E.12(3) (amount of children’s pension under regulation 2.E.8: deceased deferred members) insert as full out words “, in the case of a 2008 Section Optant this is subject to regulation 2.K.24 (children’s pensions payable on the death of a 2008 Section Optant who is in receipt of a lower tier ill health pension under regulation E2A of the 1995 Regulations).”.

Amendment of regulation 2.E.17

42

• (1) Regulation2.E.17 (amount of lump sum: single capacity members and recent leavers (disregarding regulation2.D.5 employments)) shall be amended as follows.

• (2) At the end of paragraph (1) insert at the end “in the case of a 2008 Section Optant this is subject to regulation 2.K.23 (children’s pensions payable on the death of a 2008 Section Optant who is in receipt of a lower tier ill health pension under regulation E2A of the 1995 Regulations).”.

• (3) For paragraph (2)(b) substitute—

(b) an amount equal to twice the member’s reckonable pay by reference to which the pension was calculated, less the aggregate of— (i) any lump sum paid to the member when the pension came into payment as a result of the member exercising the option under regulation 2.D.14 (general option to exchange part of pension for lump sum); and (ii) in the case of a 2008 Section Optant the lump sum paid to the Optant under regulation 2.K.12 (amount of pension and lump sum to be paid to a 2008 Section Optant).

• (4) For paragraph (6) substitute—

(6) The reference in paragraph (2)(a) to the annual rate of the member’s pension is to the member’s pension after it has been reduced to take account of— (a) the exercise by the member of an option under regulation 2.D.14; and (b) in the case of a 2008 Section Optant, the lump sum paid to the Optant under regulation 2.K.12 (amount of pension and lump sum to be paid to a 2008 Section Optant).

Amendment of regulation 2.E.18

43

• (1) Regulation 2.E.18 (amount of lump sum: dual capacity members (disregarding regulation 2.D.5 employments)) shall be amended as follows.

• (2) At the start of paragraph (2) insert “Subject to paragraph (4),”.

• (3) After paragraph (3) insert—

(4) In the case of a 2008 Section Optant— (a) the reference to the annual rate of pension in paragraph (2)(b)(i) is to the annual rate of pension after it has been reduced to take account of the lump sum paid to the Optant under regulation 2.K.12 (amount of pension and lump sum paid to a 2008 Section Optant); and (b) the amount of the Optant’s reckonable pay for the purposes of paragraph (2)(b)(ii) shall be reduced by the aggregate of— (i) the amount of the lump sum paid to the Optant under regulation 2.K.12; and (ii) the lump sum under regulation 2.D.14 referred to in paragraph (2)(b)(ii).

Amendment of regulation 2.E.19

44

• (1) Regulation 2.E.19 (amount of lump sum: dual capacity members: members with pensions under regulation 2.D.5) shall be amended as follows.

• (2) At the end of paragraph (2) insert as full out words “, in the case of a 2008 Section Optant this is subject to regulation 2.K.23 (lump sum payable on the death of a 2008 Section Optant who is in receipt of a lower tier ill health pension under regulation E2A of the 1995 Regulations).”.

• (3) For paragraph (4) substitute—

(4) The aggregate lump sum cap is equal to twice the appropriate fraction of the reckonable pay by reference to which the pension to which the member became entitled on last exercising the option under regulation 2.D.5 was calculated, less the total of any lump sums paid to the member— (a) in exchange for pensions under regulations 2.D.5 (partial retirement (members aged at least 55)) as a result of the member exercising the option under regulation2.D.14 (general option to exchange part of pension for lump sum); and (b) in the case of a 2008 Section Optant, the lump sum paid to that Optant under regulation 2.K.12.

Amendment of regulation 2.E.21

45

After regulation 2.E.21(11) (payment of lump sums or pensions on death) insert—

(12) In the case of a 2008 Section Optant this regulation is subject to regulation 2.K.20 (nominations and notices accepted by the Scottish Ministers under the 1995 Section to apply under Part E of these regulations).

Amendment of regulation 2.F.6

46

• (1) Regulation 2.F.6 (calculating amounts of transfer value payments) shall be amended as follows.

• (2) For paragraph (4) substitute—

(4) In paragraph (3) “minimum transfer value” means— (a) in the case of a person other than a 2008 Section Optant the sum of— (i) any transfer value payments that have been made to this Section of the scheme in respect of the person as a result of which the person is entitled to count any pensionable service under this Section of the scheme by reference to which the accrued rights subject to the transfer are calculated; and (ii) any contributions paid by the person under Chapter 2.C (contributions) as a result of which the person is entitled to count such service; (b) in the case of a 2008 Section Optant, the sum of— (i) any transfer value payments that have been made to this Section of the scheme in respect of the person as a result of which the person is entitled to count any pensionable service under this Section of the scheme by reference to which the accrued rights subject to the transfer are calculated; (ii) any contributions paid by the person under Chapter 2.C as a result of which the person is entitled to count such service; and (iii) the aggregate of any— (aa) transfer value payments that have been made to the 1995 Section in respect of the Optant; (bb) any contributions paid by the Optant under regulation D1(contributions by members) of the 1995 Regulations in respect of pensionable employment in that Section on or before 31 March 2008; and (cc) any payments made by the Optant under regulation Q1(right to buy additional service) of the 1995 Section for the purchase of additional service, which entitle the Optant to count, under Chapter 2.K of this Section, any pensionable service by reference to which the accrued rights subject to the transfer are calculated.

• (3) After paragraph (5) insert—

(6) In the case of a 2008 Section Optant this regulation is subject to regulation 2.K.12.

Amendment of regulation 2.F.8

47

After regulation 2.F.8(4) (right to apply for acceptance of transfer value payment from another scheme) insert–

(5) In the case of a 2008 Section Optant this regulation is subject to regulation 2.K.13.

Amendment of regulation 2.F.10

48

After regulation 2.F.10(6) (acceptance of transfer value payments) insert—

(7) In the case of a 2008 Section Optant this regulation is subject to regulation 2.K.13.

Amendment of regulation 2.F.11

49

After regulation 2.F.11(6) (calculation of transferred-in pensionable service) insert—

(7) In the case of a 2008 Section Optant this regulation is subject to regulation 2.K.13.

Amendment of regulation 2.F.12

50

. After regulation 2.F.12(4) (meaning of “capped transferred-in service”) insert—

(5) In the case of a 2008 Section Optant this regulation is subject to regulation 2.K.13.

Amendment of regulation 2.J.9

51

In regulation 2.J.9(5)(a) (interest on late payment of benefits and refunds of contributions) after “Chapter 2D (members retirement benefits)” insert “or a lump sum under regulation 2.K.12”.

New Chapter 2.K

52

After Chapter 2.J (miscellaneous and supplementary provisions) insert—