The National Health Service Superannuation Scheme (Scotland) Regulations 2011

[^key-d687a0f9cf6c945ee3938ca12e2dfb57]: Reg. G13 omitted (with effect in accordance with reg. 1(7) of the amending S.S.I.) by virtue of The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2021 (S.S.I. 2021/102), regs. 1(2), 11

[^key-f1b85afcef3448f9e23aa4f67114ac49]: Reg. G14 substituted (with effect in accordance with reg. 1(4) of the amending S.S.I.) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2021 (S.S.I. 2021/102), regs. 1(2), 12

[^key-378f8f30017f8c313fa5b3bceeaa7da6]: Words in reg. G15 heading substituted (with effect in accordance with reg. 1(4) of the amending S.S.I.) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2021 (S.S.I. 2021/102), regs. 1(2), 13(2)

[^key-d4479cd7d76bc8a933f966c27a58dc83]: Reg. G15(1)(1A) substituted for reg. G15(1) (with effect in accordance with reg. 1(4) of the amending S.S.I.) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2021 (S.S.I. 2021/102), regs. 1(2), 13(3)

[^key-ec58c68d6293a540a1a653e0b01d1ff7]: Words in reg. G15(2) substituted (with effect in accordance with reg. 1(4) of the amending S.S.I.) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2021 (S.S.I. 2021/102), regs. 1(2), 13(4)

[^key-6869530454f55029d6b879bb2d0859c0]: Reg. G15(3) substituted (with effect in accordance with reg. 1(4) of the amending S.S.I.) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2021 (S.S.I. 2021/102), regs. 1(2), 13(5)

[^key-20aa2590925205ceee508c01ad4f2ea4]: Words in reg. G15(4) substituted (with effect in accordance with reg. 1(4) of the amending S.S.I.) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2021 (S.S.I. 2021/102), regs. 1(2), 13(6)

[^key-5b08a273a810dfb06c5753878423e4ec]: Words in reg. G15(5) substituted (with effect in accordance with reg. 1(4) of the amending S.S.I.) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2021 (S.S.I. 2021/102), regs. 1(2), 13(7)

[^key-ec52115dde374b97efcc515ff28bd68a]: Words in reg. G15(6) substituted (with effect in accordance with reg. 1(4) of the amending S.S.I.) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2021 (S.S.I. 2021/102), regs. 1(2), 13(8)

[^key-8966cab8af1191b1a541d48f62e12d61]: Reg. G16(5)(b) omitted (with effect in accordance with reg. 1(7) of the amending S.S.I.) by virtue of The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2021 (S.S.I. 2021/102), regs. 1(2), 14

[^key-ba93f8b2d6ebf863640d15e66b5ea3b9]: Words in reg. G17(2) omitted (with effect in accordance with reg. 1(7) of the amending S.S.I.) by virtue of The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2021 (S.S.I. 2021/102), regs. 1(2), 15(a)

[^key-ff90f1b424dfd7e594af8a70ee25f634]: Words in reg. G17(2) substituted (with effect in accordance with reg. 1(4) of the amending S.S.I.) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2021 (S.S.I. 2021/102), regs. 1(2), 15(b)

[^key-6fc6ccd8708df75a100f1abcff60fc13]: Words in reg. G17(2) omitted (with effect in accordance with reg. 1(7) of the amending S.S.I.) by virtue of The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2021 (S.S.I. 2021/102), regs. 1(2), 15(c)

[^key-82b1609cbbeee0bdfbac78c7ea48e3b3]: Words in reg. H1(1)(c) substituted (with effect in accordance with reg. 1(4) of the amending S.S.I.) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2021 (S.S.I. 2021/102), regs. 1(2), 16(a)

[^key-cc466aee928ba1074722242c7f695c93]: Reg. H1(1)(e) substituted (with effect in accordance with reg. 1(4) of the amending S.S.I.) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2021 (S.S.I. 2021/102), regs. 1(2), 16(b)

[^key-3145c88b93dcbefe0d5c80b28102f5f0]: Words in reg. H3(6) substituted (with effect in accordance with reg. 1(4) of the amending S.S.I.) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2021 (S.S.I. 2021/102), regs. 1(2), 17(2)

[^key-2fd7947e3ee263e84f349239cee39669]: Words in reg. H3(7) substituted (with effect in accordance with reg. 1(4) of the amending S.S.I.) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2021 (S.S.I. 2021/102), regs. 1(2), 17(3)(a)

[^key-728020b334b6e98edf481b1129ebd5c5]: Words in reg. H3(7) substituted (with effect in accordance with reg. 1(4) of the amending S.S.I.) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2021 (S.S.I. 2021/102), regs. 1(2), 17(3)(b)

[^key-e73f510c055cdbe0fe98162fd0c5754a]: Words in reg. H3(8) substituted (with effect in accordance with reg. 1(4) of the amending S.S.I.) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2021 (S.S.I. 2021/102), regs. 1(2), 17(4)(a)

[^key-1c51e36e2cce8e85bddd316ce4cd237d]: Words in reg. H3(8) substituted (with effect in accordance with reg. 1(4) of the amending S.S.I.) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2021 (S.S.I. 2021/102), regs. 1(2), 17(4)(b)

[^key-78e85bf0af154168a8d2e4b392cebafd]: Words in reg. H3(9) substituted (with effect in accordance with reg. 1(4) of the amending S.S.I.) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2021 (S.S.I. 2021/102), regs. 1(2), 17(5)

[^key-8c25a1c39ce670f12c5cf2b42417592f]: Words in reg. H3(10) substituted (with effect in accordance with reg. 1(4) of the amending S.S.I.) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2021 (S.S.I. 2021/102), regs. 1(2), 17(6)

[^key-c6c5df9c8ae75d937fa860fac1f3a91e]: Words in reg. H4(5) substituted (with effect in accordance with reg. 1(4) of the amending S.S.I.) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2021 (S.S.I. 2021/102), regs. 1(2), 18(3)

[^key-24cd10561d3b5680b749662fb784bd3b]: Words in reg. H4(4) substituted (with effect in accordance with reg. 1(4) of the amending S.S.I.) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2021 (S.S.I. 2021/102), regs. 1(2), 18(2)

[^key-3a1582e92480d87d8a42f3d478b82d44]: Words in reg. H4(6) substituted (with effect in accordance with reg. 1(4) of the amending S.S.I.) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2021 (S.S.I. 2021/102), regs. 1(2), 18(4)(a)

[^key-6a1fc47ba0cc972a14457beeeece449f]: Words in reg. H4(6) substituted (with effect in accordance with reg. 1(4) of the amending S.S.I.) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2021 (S.S.I. 2021/102), regs. 1(2), 18(4)(b)

[^key-6d15bf1e5635d567f6ee2fed9984540d]: Words in reg. H4(7) substituted (with effect in accordance with reg. 1(4) of the amending S.S.I.) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2021 (S.S.I. 2021/102), regs. 1(2), 18(5)(a)

[^key-fac898f0a2679630cfd2209dd0f5eff2]: Words in reg. H4(7) substituted (with effect in accordance with reg. 1(4) of the amending S.S.I.) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2021 (S.S.I. 2021/102), regs. 1(2), 18(5)(b)

[^key-4f4fcb0f40d4e6a4c8c62fe612703cfe]: Words in reg. H4(8) substituted (with effect in accordance with reg. 1(4) of the amending S.S.I.) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2021 (S.S.I. 2021/102), regs. 1(2), 18(6)(a)

[^key-161a0f0302e5d7533519e1f3b741685d]: Words in reg. H4(8) substituted (with effect in accordance with reg. 1(4) of the amending S.S.I.) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2021 (S.S.I. 2021/102), regs. 1(2), 18(6)(b)

[^key-2ec3adbc1d6042ab512fd83af60a75cd]: Words in reg. H5(7) substituted (with effect in accordance with reg. 1(4) of the amending S.S.I.) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2021 (S.S.I. 2021/102), regs. 1(2), 19(2)

[^key-0f4cc178c680b4ad6e70db07c2554301]: Words in reg. H5(8) substituted (with effect in accordance with reg. 1(4) of the amending S.S.I.) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2021 (S.S.I. 2021/102), regs. 1(2), 19(3)

[^key-df6545ebc8f56ea22fdfee4f6e185ccb]: Words in reg. H5(9) substituted (with effect in accordance with reg. 1(4) of the amending S.S.I.) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2021 (S.S.I. 2021/102), regs. 1(2), 19(4)(a)

[^key-9e64ecb5b42a91964fd813ad94dfea6c]: Words in reg. H5(9) substituted (with effect in accordance with reg. 1(4) of the amending S.S.I.) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2021 (S.S.I. 2021/102), regs. 1(2), 19(4)(b)

[^key-c6f09024682a28254ba027a5b0af4d5d]: Words in reg. H7 heading substituted (with effect in accordance with reg. 1(4) of the amending S.S.I.) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2021 (S.S.I. 2021/102), regs. 1(2), 20(2)

[^key-2203cd90cab75946a0ade063311a5c54]: Words in reg. H7(1) substituted (with effect in accordance with reg. 1(4) of the amending S.S.I.) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2021 (S.S.I. 2021/102), regs. 1(2), 20(3)

[^key-0bb1ba94563f4f274d6ca370accc041d]: Words in reg. H7(2) substituted (with effect in accordance with reg. 1(4) of the amending S.S.I.) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2021 (S.S.I. 2021/102), regs. 1(2), 20(4)

[^key-d4c4fa00f0d11f78790a1d27462b8aa3]: Reg. Q4(3) omitted (with effect in accordance with reg. 1(7) of the amending S.S.I.) by virtue of The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2021 (S.S.I. 2021/102), regs. 1(2), 22(2)

[^key-910994e998bf46f76b66bf40bd4e7c55]: Words in reg. Q4(4) substituted (with effect in accordance with reg. 1(4) of the amending S.S.I.) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2021 (S.S.I. 2021/102), regs. 1(2), 22(3)(a)

[^key-c0aaa0bb8c9b40c6ce547502d9729064]: Words in reg. Q4(4) substituted (with effect in accordance with reg. 1(4) of the amending S.S.I.) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2021 (S.S.I. 2021/102), regs. 1(2), 22(3)(b)

[^key-4c2399807748994b38e62ca4c3f0a1a0]: Words in reg. R3(8)(b) substituted (with effect in accordance with reg. 1(4) of the amending S.S.I.) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2021 (S.S.I. 2021/102), regs. 1(2), 23

[^key-a5bad6b382c45097324f11702fb2a576]: Words in reg. S5(9) substituted (with effect in accordance with reg. 1(4) of the amending S.S.I.) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2021 (S.S.I. 2021/102), regs. 1(2), 24(2)

[^key-013b9e89a4e0fec93489efaa23354d1d]: Words in reg. S5(11)(b) substituted (with effect in accordance with reg. 1(4) of the amending S.S.I.) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2021 (S.S.I. 2021/102), regs. 1(2), 24(3)

[^key-7f0b1ec7e778c390d3fa4174796d7ebb]: Words in reg. S5(14) substituted (with effect in accordance with reg. 1(4) of the amending S.S.I.) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2021 (S.S.I. 2021/102), regs. 1(2), 24(4)

[^key-a1996d2a86180b514dc05498767cba06]: Words in reg. S5(15) substituted (with effect in accordance with reg. 1(4) of the amending S.S.I.) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2021 (S.S.I. 2021/102), regs. 1(2), 24(5)

[^key-107f795c95ac94e5f62d993ff40a4d2a]: Words in reg. S5(16) substituted (with effect in accordance with reg. 1(4) of the amending S.S.I.) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2021 (S.S.I. 2021/102), regs. 1(2), 24(6)

[^key-4994222b4032eddf4b629a97d357a0ae]: Words in reg. S5(17)(b) substituted (with effect in accordance with reg. 1(4) of the amending S.S.I.) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2021 (S.S.I. 2021/102), regs. 1(2), 24(7)

[^key-d6a3afbb1f1d7d181ba35324ce51b438]: Words in reg. S5(18) substituted (with effect in accordance with reg. 1(4) of the amending S.S.I.) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2021 (S.S.I. 2021/102), regs. 1(2), 24(8)

[^key-0beeced4bf33f6ca272c60570a60a0fa]: Words in reg. S6(9) substituted (with effect in accordance with reg. 1(4) of the amending S.S.I.) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2021 (S.S.I. 2021/102), regs. 1(2), 25(2)

[^key-735c116e13d6830a26f2d92abcd13e1a]: Words in reg. S6(11)(b) substituted (with effect in accordance with reg. 1(4) of the amending S.S.I.) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2021 (S.S.I. 2021/102), regs. 1(2), 25(3)

[^key-b9054eb2562505e8ba718ae77c1bb978]: Words in reg. S6(14) substituted (with effect in accordance with reg. 1(4) of the amending S.S.I.) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2021 (S.S.I. 2021/102), regs. 1(2), 25(4)

[^key-3c9d2eae1bc3610e06baff6b3457fc6b]: Words in reg. S6(15) substituted (with effect in accordance with reg. 1(4) of the amending S.S.I.) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2021 (S.S.I. 2021/102), regs. 1(2), 25(5)

[^key-f7b933ed6642ee2d4425d355b011c209]: Words in reg. S6(16) substituted (with effect in accordance with reg. 1(4) of the amending S.S.I.) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2021 (S.S.I. 2021/102), regs. 1(2), 25(6)

[^key-e8c1f6a8d96bfb39d05d94b7bb7237fd]: Words in reg. S6(17) substituted (with effect in accordance with reg. 1(4) of the amending S.S.I.) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2021 (S.S.I. 2021/102), regs. 1(2), 25(7)

[^key-78cbdfb80dbeeb4a327ce0f61e264502]: Words in reg. T7(2)(a) substituted (with effect in accordance with reg. 1(4) of the amending S.S.I.) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2021 (S.S.I. 2021/102), regs. 1(2), 26

[^key-c24c9ee0ce17b4b837b39136ce7a08f7]: Word in reg. U2(4)(b) omitted (with effect in accordance with reg. 1(7) of the amending S.S.I.) by virtue of The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2021 (S.S.I. 2021/102), regs. 1(2), 27

[^key-662ecc39146d23ae5d4b9665537bdbb8]: Sch. 1 para. 14(2) Table 8 inserted (1.4.2021) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2021 (S.S.I. 2021/102), regs. 1(2), 28(2)(b)

[^key-4ae9eb5392b1dda4607548892ea8a635]: Sch. 1 para. 14(2)(h) inserted (1.4.2021) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2021 (S.S.I. 2021/102), regs. 1(2), 28(2)(a)

[^key-efb9165a21e4d92e8018236bd1c41114]: Sch. 1 para. 20 omitted (with effect in accordance with reg. 1(7) of the amending S.S.I.) by virtue of The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2021 (S.S.I. 2021/102), regs. 1(2), 28(3)

[^key-f4cf2b0072fee2ea68edd683d521bba8]: Words in sch. 1 para. 21 substituted (with effect in accordance with reg. 1(4) of the amending S.S.I.) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2021 (S.S.I. 2021/102), regs. 1(2), 28(4)

[^key-03bd2cde9fca975089b105d4526365c3]: Reg. Q1(8) omitted (with effect in accordance with reg. 1(7) of the amending S.S.I.) by virtue of The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2021 (S.S.I. 2021/102), regs. 1(2), 21(2)

[^key-cc11d948d20ebb336fec3166fab5f5b3]: Words in reg. Q1(9) substituted (with effect in accordance with reg. 1(4) of the amending S.S.I.) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2021 (S.S.I. 2021/102), regs. 1(2), 21(3)(a)

[^key-f6bab7722db3176e4d98aa25c5bb9382]: Words in reg. Q1(9) substituted (with effect in accordance with reg. 1(4) of the amending S.S.I.) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2021 (S.S.I. 2021/102), regs. 1(2), 21(3)(b)

[^key-511f1946451324e707617106f58d13d0]: Regulations modified (25.3.2022 immediately after the expiry of 2020 c. 7, s. 46) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2022 (S.S.I. 2022/117), regs. 1(3), 3

[^key-5ee7d4d563b5e24575aa37b241658baf]: Reg. B3(A1)(A2) inserted (1.4.2022) by The National Health Service Pension Schemes (Scotland) Amendment Regulations 2022 (S.S.I. 2022/100), regs. 1(2), 2

[^key-2c9901b366690f62c07ad2e04d5d2147]: Reg. B3(A3) inserted (1.10.2023) by The National Health Service Pension Schemes (Remediable Service) (Scotland) Regulations 2023 (S.S.I. 2023/246), reg. 1(2), sch. para. 1

[^key-597efc8feda65a8728f08a76f1ffc88a]: Words in reg. T7(1)(c) inserted (20.12.2023) by The National Security Act 2023 (Consequential Amendments of Subordinate Legislation) Regulations 2023 (S.I. 2023/1267), reg. 1(2), Sch. para. 30

[^key-8db355cf2712d9f1c9b9c6486055e19a]: Regulations modified (temp.) (with effect from 1.11.2022 until 31.3.2025) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2024 (S.S.I. 2024/272), regs. 1(1)(3), 2, 3

[^key-0388b3316485bfbc503f38a304127153]: Regs. E11A-E11C inserted (with effect from 1.10.2023) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2024 (S.S.I. 2024/272), regs. 1(1)(5), 11

[^key-c5f1240c72cefcd0660cd3e2fe04783c]: Reg. F2A inserted (with effect from 1.10.2023) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2024 (S.S.I. 2024/272), regs. 1(1)(5), 16

[^key-9188851697a221da7a62b4939680c1fa]: Sch. 1 para. 16A inserted (with effect from 1.10.2023) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2024 (S.S.I. 2024/272), regs. 1(1)(5), 27(c)

[^key-ef485d3d974d00dac2422c69514fa1e9]: Words in reg. A2 inserted (with effect from 1.4.2024) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2024 (S.S.I. 2024/272), regs. 1(1)(6), 7

[^key-36e140f0e1627906b477d2ae0e082c56]: Reg. C1(13A) inserted (with effect from 1.10.2023) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2024 (S.S.I. 2024/272), regs. 1(1)(5), 8(4)

[^key-efaa04e9a50a3683fbd3cec71ebf53a9]: Words in reg. C1(1)(a) inserted (with effect from 1.10.2023) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2024 (S.S.I. 2024/272), regs. 1(1)(5), 8(2)

[^key-451dbfc3cffed7ec51b0302094018516]: Words in reg. C1(12) substituted (with effect from 1.10.2023) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2024 (S.S.I. 2024/272), regs. 1(1)(5), 8(3)

[^key-9b8ef36a61d6c115ea3dbadd2cf05afc]: Reg. C2(8) inserted (with effect from 1.10.2023) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2024 (S.S.I. 2024/272), regs. 1(1)(5), 9(3)

[^key-26fcb0745aabc84aecb15b6f8a5d5552]: Reg. C2(2)(b) substituted (with effect from 1.10.2023) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2024 (S.S.I. 2024/272), regs. 1(1)(5), 9(2)

[^key-687f241887a301edf304fcc96a7f6ef3]: Regs. D3(12A)-(12G) inserted (with effect from 1.4.2024) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2024 (S.S.I. 2024/272), regs. 1(1)(6), 10(4)

[^key-a28b95b23588216d58af402c7091a9ee]: Regs. D3(19C)-(19G) inserted (with effect from 1.4.2024) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2024 (S.S.I. 2024/272), regs. 1(1)(6), 10(5)

[^key-ca77539b00621b728d8bb473d8b94716]: Word in reg. D3(3)(b)(i) substituted (with effect from 1.4.2024) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2024 (S.S.I. 2024/272), regs. 1(1)(6), 10(2)

[^key-daf0b0faad13ae5266a26da723c57b60]: Word in reg. D3(4)(b)(i) substituted (with effect from 1.4.2024) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2024 (S.S.I. 2024/272), regs. 1(1)(6), 10(2)

[^key-36f6c86b2e6a1814444b4149ab8d0d5a]: Word in reg. D3(5)(b) substituted (with effect from 1.4.2024) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2024 (S.S.I. 2024/272), regs. 1(1)(6), 10(2)

[^key-7388633056e3a4d1647363ef16577f89]: Regs. D3(7)-(11) omitted (with effect from 1.4.2024) by virtue of The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2024 (S.S.I. 2024/272), regs. 1(1)(6), 10(3)

[^key-d10d0b4950407691f6544b355bd563ff]: Reg. D3(21)(h) omitted (with effect from 1.4.2024) by virtue of The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2024 (S.S.I. 2024/272), regs. 1(1)(6), 10(6)

[^key-c76a4fdb8b8a21b16784f3126bfa225e]: Words in reg. E12(16) substituted (with effect from 1.10.2023) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2024 (S.S.I. 2024/272), regs. 1(1)(5), 12

[^key-0b01ce4d410ee670f60a00260a935b4c]: Word in reg. E13(1) substituted (with effect from 1.10.2023) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2024 (S.S.I. 2024/272), regs. 1(1)(5), 13

[^key-e870a872867236afb14b0a64ff73cded]: Words in reg. E14(7) substituted (with effect from 1.10.2023) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2024 (S.S.I. 2024/272), regs. 1(1)(5), 14(a)

[^key-56b861694ca3b5461df890540a48e091]: Words in reg. E14(7)(a) inserted (with effect from 1.10.2023) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2024 (S.S.I. 2024/272), regs. 1(1)(5), 14(b)

[^key-e3e2010a2d98615b95fee65675a5db95]: Words in reg. F2 heading added (with effect from 1.10.2023) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2024 (S.S.I. 2024/272), regs. 1(1)(5), 15(2)

[^key-4f4154a4d536577693ac0c02f686b4ef]: Reg. F2(1) substituted (with effect from 1.10.2023) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2024 (S.S.I. 2024/272), regs. 1(1)(5), 15(3)

[^key-03b9f344cc137dcb196ff08d9bf75b91]: Words in reg. G3(4) inserted (with effect from 1.10.2023) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2024 (S.S.I. 2024/272), regs. 1(1)(5), 17

[^key-48db6206d8cfc062663172b2b13ba48d]: Words in reg. H4(9) inserted (with effect from 1.10.2023) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2024 (S.S.I. 2024/272), regs. 1(1)(5), 18

[^key-6b7a1d5b696ee9d64d002f54f7281076]: Reg. H5(5) substituted (with effect from 1.10.2023) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2024 (S.S.I. 2024/272), regs. 1(1)(5), 19

[^key-79dff58f5a49e2b175e2474a0829fb62]: Words in reg. J1(4)(a) inserted (with effect from 1.10.2023) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2024 (S.S.I. 2024/272), regs. 1(1)(5), 20

[^key-3c7946595b9e28af4b1e4529d7ca39e1]: Reg. K2(2)(b) substituted (with effect from 1.4.2023) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2024 (S.S.I. 2024/272), regs. 1(1)(4), 21

[^key-46f06a23ead4febc023655ab4ff2de5c]: Reg. Q1(6)(c) inserted (with effect from 1.10.2023) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2024 (S.S.I. 2024/272), regs. 1(1)(5), 22

[^key-f2f427d2b3b50b59ad7e12e27fe866cf]: Word in reg. Q15(5) inserted (with effect from 1.10.2023) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2024 (S.S.I. 2024/272), regs. 1(1)(5), 23

[^key-fafeb8aa8bb0eed85cadfcceaf305f32]: Reg. Q15(5)(d) added (with effect from 1.10.2023) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2024 (S.S.I. 2024/272), regs. 1(1)(5), 23

[^key-8a66b7252a3e170e615c117500346dfd]: Reg. R4(6) omitted (with effect from 1.4.2023) by virtue of The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2024 (S.S.I. 2024/272), regs. 1(1)(4), 24

[^key-60fc7c7005a22758ca13bc18883dc60f]: Reg. S1 omitted (with effect from 1.4.2023) by virtue of The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2024 (S.S.I. 2024/272), regs. 1(1)(4), 25

[^key-b74b4144ad2cea236e9169633cae9adc]: Reg. S2(2)(c) omitted (with effect from 1.4.2023) by virtue of The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2024 (S.S.I. 2024/272), regs. 1(1)(4), 26(a)(ii)

[^key-1172df4a666c6023d3f13f6a8ebaf3cc]: Words in reg. S2(2)(b)(iii) substituted (with effect from 1.4.2023) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2024 (S.S.I. 2024/272), regs. 1(1)(4), 26(a)(i)(aa)

[^key-f5ebe54d1fce0056dbd35be96861d2e4]: Word in reg. S2(2)(b)(iii) omitted (with effect from 1.4.2023) by virtue of The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2024 (S.S.I. 2024/272), regs. 1(1)(4), 26(a)(i)(bb)

[^key-28067e86328e4e72dc33d691fd6e9a05]: Words in reg. S2(16) substituted (with effect from 1.4.2023) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2024 (S.S.I. 2024/272), regs. 1(1)(4), 26(c)

[^key-d8e0afc3089062565c1b0889db4bd508]: Words in sch. 1 para. 5(1) substituted (with effect from 1.10.2023) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2024 (S.S.I. 2024/272), regs. 1(1)(5), 27(a)

[^key-f9b8f5a9042ba37c27dc38407f0aea25]: Words in sch. 1 para. 8(1) inserted (with effect from 1.10.2023) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2024 (S.S.I. 2024/272), regs. 1(1)(5), 27(b)

[^key-9d8b8978147f4913380cb5ab8d39c67d]: Words in reg. S2(4) omitted (with effect from 1.4.2023) by virtue of The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2024 (S.S.I. 2024/272), regs. 1(1)(4), 26(b)

[^key-47108df540110f67dcc40345f66d6d91]: Regs. C1(20)-(27) inserted (31.10.2025 with effect from 1.4.2025) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/259), regs. 1(1)(2), 3

[^key-ece7ad56a4db89b20335687e2a2e2a49]: Reg. T3(3A)(3B) inserted (31.10.2025 with effect from 6.4.2024) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/259), regs. 1(1)(9), 4(3)

[^key-4f752b2933058db6427c4392f10df27b]: Reg. T3(4A) inserted (31.10.2025 with effect from 6.4.2024) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/259), regs. 1(1)(9), 4(5)

[^key-0ccbd5337977d852b5c86cc3aa688440]: Reg. T3(5ZA) inserted (31.10.2025 with effect from 6.4.2024) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/259), regs. 1(1)(9), 4(7)

[^key-0f4759285510209e30519bb9c828c370]: Reg. T3(5AA) inserted (31.10.2025 with effect from 6.4.2024) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/259), regs. 1(1)(9), 4(9)

[^key-f8cae0cff98c39addc801336a1de31da]: Word in reg. T3(5B) substituted (31.10.2025 with effect from 6.4.2024) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/259), regs. 1(1)(9), 4(10)(a)

[^key-93e8e89925cdbb6aaea18c138c17fcbb]: Reg. T3(5C) inserted (31.10.2025 with effect from 6.4.2024) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/259), regs. 1(1)(9), 4(11)

[^key-b69a2f789906dd57bb46a59cf5a84462]: Reg. T3(7A) inserted (31.10.2025 with effect from 6.4.2024) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/259), regs. 1(1)(9), 4(14)

[^key-fef92de324178577f490b99a2656faa7]: Words in reg. T3(4) inserted (31.10.2025 with effect from 6.4.2024) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/259), regs. 1(1)(9), 4(4)

[^key-eb703f2a507d20d05d007dc8839bbb1b]: Word in reg. T3(5A) substituted (31.10.2025 with effect from 6.4.2024) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/259), regs. 1(1)(9), 4(8)(a)

[^key-f4491dfa928507b168d4895754668631]: Words in reg. T3(5A) substituted (31.10.2025 with effect from 6.4.2024) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/259), regs. 1(1)(9), 4(8)(b)

[^key-36b244627e7ffd2615be692cbbe9ac26]: Words in reg. T3(5A) inserted (31.10.2025 with effect from 6.4.2024) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/259), regs. 1(1)(9), 4(8)(c)

[^key-cf64f438f24a4529c55de7855083f446]: Word in reg. T3(6) inserted (31.10.2025 with effect from 6.4.2024) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/259), regs. 1(1)(9), 4(12)(a)

[^key-b3fca3b8211f4c4f6f6b67f42f00a8e0]: Word in reg. T3(6) inserted (31.10.2025 with effect from 6.4.2024) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/259), regs. 1(1)(9), 4(12)(b)

[^key-52d2a655a98d2480650345971c14600f]: Word in reg. T3(6) inserted (31.10.2025 with effect from 6.4.2024) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/259), regs. 1(1)(9), 4(12)(c)

[^key-38418910e9db819baf58e83206d5d09e]: Words in reg. T3(6) substituted (31.10.2025 with effect from 6.4.2024) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/259), regs. 1(1)(9), 4(12)(d)

[^key-d70031bfa38b46a69836d82b4dea6cf7]: Words in reg. T3(7) substituted (31.10.2025 with effect from 6.4.2024) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/259), regs. 1(1)(9), 4(13)

[^key-2307a7521f1b465b9db5b6d3df2baf8a]: Words in reg. T3(5B) substituted (31.10.2025 with effect from 6.4.2024) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/259), regs. 1(1)(9), 4(10)(b)

[^key-7cde4da769767c3a03bf3f0d2734844f]: Words in reg. T3(5B) inserted (31.10.2025 with effect from 6.4.2024) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/259), regs. 1(1)(9), 4(10)(c)

[^key-cd6d0fad141d621f54916771f727d48b]: Words in reg. T3(2) inserted (31.10.2025 with effect from 6.4.2024) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/259), regs. 1(1)(9), 4(2)

[^key-740a849f72a0ee7da4ba07683d4cbe93]: Word in reg. T3(5) substituted (31.10.2025 with effect from 6.4.2024) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/259), regs. 1(1)(9), 4(6)(a)

[^key-e7120222d0094df9e699d1c3940fd700]: Words in reg. T3(5) substituted (31.10.2025 with effect from 6.4.2024) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/259), regs. 1(1)(9), 4(6)(b)

[^key-b0aec7181b45df7428027f074f7d056e]: Words in reg. T3(5) inserted (31.10.2025 with effect from 6.4.2024) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/259), regs. 1(1)(9), 4(6)(c)

Joining or rejoining this Section of the scheme after opting out

Provision of information: continuing entitlement to benefit

T1A

• (1) The Scottish Ministers may specify a date by which a person who is in receipt of a benefit under this Section of the scheme is to provide the Scottish Ministers with all or any of the following material—

• (a) evidence of the person’s identity;

• (b) the person’s contact details; and

• (c) evidence of the person’s continuing entitlement to the benefit.

• (2) Where a person fails to provide the material referred to in paragraph (1) in accordance with that paragraph the Scottish Ministers may withhold all, or any part of, any benefit payable to that person.

Deduction of tax

Deduction of tax: further provisions

Benefits not assignable

Beneficiary who is incapable

Offset for crime, fraud or negligence

Loss of rights to benefits

Commutation of trivial pensions

Reduction in benefits to take account of benefits under the National Insurance Acts

Interest on late payment of benefits

Accounts ...

Further contributions by employing authorities in respect of excessive pay increases

D3

• (1) This regulation applies where a member becomes entitled to a benefit in accordance with regulation E1, E3, E7, E9, E11 or E12 and the Scottish Ministers determine that the member’s final year’s pensionable pay determined under regulation C1(12) exceeds the allowable amount.

• (2) For the purposes of this regulation—

• (a) Year 1 is the year in which the member ceases to be in pensionable employment or dies, whichever occurs first;

• (b) Year 2 is the year immediately preceding Year 1;

• (c) Year 3 the year immediately preceding Year 2.

• (3) The allowable amount in respect of Year 1 is the lower of—

• (a) the member’s pensionable pay for Year 1, and

• (b) the allowable amount for Year 2 increased by the lower of—

• (i) the aggregate of 7% and the percentage increase in the consumer prices index over the preceding twelve months, and

• (ii) the percentage increase in the member’s pensionable pay Year 1 compared with Year 2.

• (4) The allowable amount in respect of Year 2 is the lower of—

• (a) the member’s pensionable pay for Year 2, and

• (b) the allowable amount for Year 3 increased by the lower of—

• (i) the aggregate of 7% and the percentage increase in the consumer prices index over the preceding twelve months, and

• (ii) the percentage increase in the member’s pensionable pay Year 2 compared with Year 3.

• (5) The allowable amount for Year 3 is the lower of—

• (a) the member’s pensionable pay for Year 3, and

• (b) the member’s pensionable pay for the year immediately preceding Year 3 increased by the aggregate of 7% and the percentage increase in the consumer prices index over the preceding twelve months.

• (6) An excess employer contribution is determined as follows—

Step 1: find Amount A, which is the difference between the member’s final year’s pensionable pay and the allowable amount for that year

Step 2: calculate Amount B, which is the amount of the pension payable to the member as if the member’s final year’s pensionable pay consisted only of Amount A increased by an amount equal to any increases that would be due under the Pensions (Increase) Act 1971 on a pension of that amount

Step 3: calculate Amount C, which is the amount of the lump sum payable to the member as if the member’s final year’s pensionable pay consisted only of Amount A increased by an amount equal to any increases that would be due under the Pensions (Increase) Act 1971 on a lump sum of that amount

Step 4: multiply Amount B by the applicable factor to find Amount D

Step 5: in the case of a member who is entitled to a benefit under regulation L1, multiply Amount C by the applicable factor to find Amount E

Step 6: add together—

• (a) Amount D and Amount E, in the case of a member entitled to a benefit under regulation L1;

• (b) Amount C and Amount D, in all other cases,

to find the amount of the excess employer contribution.

• (7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (12) The amount of an excess employer contribution must be paid to the Scottish Ministers within 1 month of them notifying the payer of its liability for that amount, but the Scottish Ministers may exceptionally specify that they are to be paid within some other period.

• (12A) Paragraphs (12B) to (12G) apply in circumstances where a payer has been notified of a liability to pay an excess employer contribution on or after 1 April 2020.

• (12B) Where a payer—

• (a) has paid all of the excess employee contribution, and

• (b) applies for a determination under this paragraph which is received by the Scottish Ministers within a period of six months from 21 November 2024,

the Scottish Ministers must determine the excess employer contribution in this regulation as in force on 1 April 2024.

• (12C) Where the amount of any excess employer contribution payable following a determination under paragraph (12B) is less than the amount of any excess employer contribution together with any interest already paid by the payer, the Scottish Ministers must pay to the payer a sum equal to the difference between those amounts.

• (12D) Where a payer—

• (a) has failed to pay all, or any part, of the excess employer contribution, and

• (b) applies for a determination under this paragraph which is received by the Scottish Ministers within a period of six months from 21 November 2024,

the Scottish Ministers must determine the excess employer contribution in accordance with this regulation as in force on 1 April 2024.

• (12E) Subject to paragraph (12F), the amount of any excess employer contribution payable following a determination under paragraph (12D) must be paid to the Scottish Ministers within 1 month of the Scottish Ministers notifying the payer of its liability for that amount.

• (12F) Where the amount of any excess employer contribution payable following a determination under paragraph (12D) is less than the amount of any excess employer contribution together with any interest already paid by the payer, the Scottish Ministers must pay to the payer a sum equal to the difference between those amounts.

• (12G) Where the Scottish Ministers make a determination under paragraph (12B) or (12D), any previous determination of an excess employer contribution payable in respect of the same member has no effect.

• (13) Where a payer fails to pay all, or any part, of the excess employer contribution it is liable to pay, the Scottish Ministers are to give that payer a written notice (“a late payment notice”) specifying all of the following—

• (a) the amount of the excess employer contribution that is unpaid;

• (b) the amount of any interest due on the amount referred to in sub-paragraph (a);

• (c) the amount of the administration charge arising from the late payment of the excess employer contribution;

• (d) that the amounts in sub-paragraphs (a) to (c) are to be received by the Scottish Ministers within 1 month of the date of the notice.

• (14) Where a payer fails to comply with a late payment notice, the Scottish Ministers may issue a further late payment notice amended to take account of that failure.

• (15) Where a member has pensionable employment with more than one employing authority during the years referred to in paragraph (2), this regulation applies to each such employment separately.

• (16) In the case of a member in part-time employment, this regulation is subject to regulation C4.

• (17) For the purposes of this regulation, an increase in pensionable pay during Year 3, Year 2 or, as the case may be, Year 1 is to be ignored where it arises solely as a result of the member taking up a new employment with a new employer, provided that the Scottish Ministers are satisfied that the employer in question is a new employer.

• (18) If the Scottish Ministers are not satisfied that the employer in question is a new employer, that employer is to be treated as an employing authority liable for an excess employer contribution in accordance with this regulation.

• (19) An increase in a member’s pensionable pay due to the acceptance of a transfer payment in the circumstances described in regulation C1(11) is to be ignored for the purposes of this regulation.

• (19A) For the purposes of this regulation, an increase in a member’s pensionable pay solely due to an increase in the national minimum wage is to be ignored.

• (19B) An increase in a member’s pensionable pay pursuant to the “Framework agreement on the reform of Agenda for Change” adopted on 17 August 2018 is to be ignored for the purposes of this regulation.

• (19C) Where—

• (a) the Scottish Ministers have approved terms and conditions relating to NHS employment, and

• (b) a member’s pensionable pay has increased pursuant to those terms and conditions,

the increase in the member’s pensionable pay is to be disregarded for the purposes of this regulation.

• (19D) An increase in a member’s pensionable pay by reason of an amount in respect of a national award recommended by the Scottish Advisory Committee on Distinction Awards is to be disregarded for the purposes of this regulation.

• (19E) An increase in a member’s pensionable pay due to promotion on the basis of fair and open competition is to be disregarded for the purposes of this regulation.

• (19F) An increase in the pensionable pay of a non-GP provider due to an increase in partnership profits within the three year period immediately prior to the date on which the non-GP provider ceased to be in pensionable employment is to be disregarded for the purposes of this regulation if the non-GP provider’s percentage share in the partnership profits—

• (a) has not increased during the same three year period,

• (b) has increased during the same three year period, but only as a result of another partner leaving the practice, or

• (c) has increased during the same three year period, but only as a result of another partner reducing their sessional commitment.

• (19G) An increase in a member’s pensionable pay solely due to the ending of a salary sacrifice arrangement is to be disregarded for the purposes of this regulation.