The National Health Service Superannuation Scheme (Scotland) Regulations 2011

• (20) In any particular case the Scottish Ministers may direct that, for the purposes of this regulation, “employing authority” includes one or more of a successor, transmittee or assignee of an employing authority’s business or functions.

• (21) For the purposes of this regulation—

• (a) a “payer” is the person who is liable to pay all or part of an excess employer contribution to the Scottish Ministers in accordance with this regulation;

• (b) the pensionable pay to be taken into account by the Scottish Ministers for a year or part of a year referred to in paragraph (2) will be derived from the pensionable pay for that period recorded in scheme year pension records provided to the Scottish Ministers in accordance with paragraph (5) of regulation U3;

• (c) where the member is in pensionable employment for less than 12 months, pensionable pay for that year means—

$(pensionable pay/number of days pensionable employment) × 365;$

• (d) no account is to be taken of increases in pensionable pay prior to 1st April 2014 or more than 1095 days prior to the member’s last day of pensionable employment;

• (e) the applicable factor is to be determined from time to time by the Scottish Ministers, having considered the advice of the Scheme Actuary and having obtained the Treasury’s consent;

• (f) if the percentage increase in the consumer prices index referred to in paragraphs (3), (4) and (5) is less than zero, it will be regarded as a percentage increase of 0% for the purposes of this regulation;

• (g) a benefit referred to in paragraph (1) means—

• (i) in the case of regulation E3, a benefit including the effects of any increase in pensionable service referred to in paragraph (4) of that regulation;

• (ii) in the case of regulation E5, a benefit including the effects of any reduction referred to in paragraph (2) of that regulation; and

• (h) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (i) the national minimum wage referred to in paragraph (19A) means the single hourly rate which is for the time being in force by virtue of regulations made under section 1(3) of the National Minimum Wage Act 1998.

Interest and administration charges: late paid contributions

T11

• (1) For the purposes of this regulation, there is a “chargeable event” where an employing authority fails to pay, by the dates therein specified, the full amount of contributions it is required to pay under any of the following provisions—

• (a) regulations D1, D2, D3, Q3, Q4, Q5, Q8, Q10 and Q11;

• (b) paragraph 14 or 23 of Schedule 1.

• (2) Where there is a chargeable event, the amount of contributions that should have been paid under a provision referred to in paragraph (1) is to be determined by the Scottish Ministers having regard to—

• (a) the amount of contributions historically paid pursuant to the provision in question by that employing authority;

• (b) any reasons or explanation provided by the employing authority for the change in the amount of contributions (if any) it has paid pursuant to that provision;

• (c) any other factors that the Scottish Ministers consider relevant.

• (3) Where there is a chargeable event, the employing authority is liable to pay standard rate interest on the amount of unpaid contributions determined under paragraph (2) and an administration charge in respect of each such event.

• (4) Where the Scottish Ministers become aware of a chargeable event, the Scottish Ministers must give the employing authority a written notice specifying—

• (a) the date of that event;

• (b) the amount of unpaid contributions determined under paragraph (2);

• (c) the amount of standard rate interest payable in respect of that event;

• (d) the amount of administration charge payable in respect of it;

• (e) that payment of the amounts referred to in sub-paragraphs (c) and (d) is to be made within 1 month of the date of the notice and that failure to do so incurs further interest and administration charges.

• (5) Any amount payable by way of interest or payable by way of an administration charge is to be paid as a single lump sum unless the Scottish Ministers consider the case to be exceptional and consider it appropriate for that amount to be paid over a period, and by a number of instalments, determined by the Scottish Ministers.

• (6) Where the Scottish Ministers consider the case to be exceptional, nothing in the preceding paragraphs prevents the Scottish Ministers from waiving all or any part of the amount of interest, or all or any administration charges, payable.

• (7) The standard rate of interest is the Superannuation Contributions Adjusted for Past Experience discount rate set by the Treasury.

• (8) In respect of arrears relating to the scheme year 2014-15 and subsequent years, the administration charge is £75.

• (9) In any particular case the Scottish Ministers may direct that, for the purposes of this regulation, “employing authority” includes a successor, transmittee or assignee of all or part of an employing authority’s business or functions.

Civil partnerships and marriage of same sex couples

A4

• (1) In these Regulations, a reference to—

• (a) civil partnership is to be read as including a reference to marriage of a same sex couple and a reference to civil partners and a person who is in a civil partnership is to be construed accordingly;

• (b) a person who is living with another person as if they were in a civil partnership is to be read as including a reference to a person who is living with another person of the same sex as if they were married.

• (2) Where paragraph (1) requires a reference to be read in a particular way, any related reference (such as a reference to a civil partnership that has ended, a reference to a person whose civil partnership has ended, or a reference to persons formerly living together as civil partners) is to be read accordingly.

• (3) For the purposes of paragraphs (1) and (2) it does not matter how a reference is expressed.

• (4) In this regulation, “civil partnership” and “civil partners” have the meanings given by section 1 of the Civil Partnership Act 2004.

• (5) Where—

• (a) a deceased member of this Scheme was a woman by virtue of a full gender recognition certificate having been issued under the Gender Recognition Act 2004, and

• (b) at the time of the member’s death, the member was married to a woman and that marriage subsisted before the time when the certificate was issued,

the member’s widow is to be treated for the purposes of Part G and Part K of these Regulations as if the certificate had not been issued.

Member’s right to transfer a preserved pension to the 2015 Scheme

M7A

• (1) An active member of the 2015 Scheme, who meets both condition A and one of either condition B or condition C, may require the Scottish Ministers to use the cash equivalent of the member’s rights under this Section of the scheme to acquire rights in the 2015 Scheme: this is subject to the following provisions of this regulation.

• (2) Condition A is that the member—

• (a) is entitled to a deferred benefit under regulation E12,

• (b) has not been a member of the 2008 Section, and

• (c) became an active member of the 2015 Scheme before attaining the age of 60.

• (3) Condition B is that the member has a break in pensionable employment for any one period of more than five years beginning with the day immediately following the cessation of the pensionable employment in respect of which that person is entitled to the pension referred to in paragraph (2)(a), and ending on the day immediately before the person became an active member of the 2015 Scheme in accordance with paragraph (2)(c).

• (4) Condition C is that the member—

• (a) has a break in active membership of the 2015 Scheme for any one period of more than five years which is the first break of such a period since that membership commenced, and

• (b) has not previously had a break in pensionable employment before becoming an active member of the 2015 Scheme which would satisfy condition B.

• (5) For the purposes of paragraphs (3) and (4), any break in pensionable employment where the member was in pensionable public service as defined in paragraph 3(2) of Schedule 7 to the 2013 Act is to be disregarded.

• (5A) The Scottish Ministers must provide a member to whom this regulation applies with a notice in writing stating that the member has the right to request a statement of the amount of the cash equivalent of the member’s benefits accrued in accordance with these Regulations (“a statement of entitlement”).

• (5B) The Scottish Ministers must provide the member with the notice referred to in paragraph (5A) within the period of three months beginning with the date on which the Scottish Ministers receive notification from the member’s employing authority that the member has joined the 2015 Scheme.

• (5C) In accordance with paragraph (5D), a member who has received a notice provided in accordance with paragraph (5A) may request the Scottish Ministers to provide a statement of entitlement.

• (5D) For the purposes of paragraph (5C), a request for a statement of entitlement must—

• (a) be made by the member in writing on the form provided by the Scottish Ministers for that purpose;

• (b) be received by the Scottish Ministers before the end of the three month period beginning with the date of the notice under paragraph (5A).

• (6) The Scottish Ministers must provide a member who has requested a statement of entitlement in accordance with paragraph (5D) with a statement of entitlement at the guarantee date.

• (7) In this regulation, “the guarantee date” means any date that falls within the required period and is—

• (a) chosen by the Scottish Ministers,

• (b) specified in the statement of entitlement, and

• (c) within the period of 10 days ending with the date on which the member is provided with the statement of entitlement.

• (8) In counting the period of 10 days referred to in paragraph (7)(c), Saturdays, Sundays, Christmas Day, New Year’s Day and Good Friday are excluded.

• (9) In paragraph (7), “the required period” means—

• (a) the period of three months beginning with the date on which the Scottish Ministers receive the member’s request for a statement of entitlement made in accordance with paragraph (5D); or

• (b) such longer period beginning with that date (but not exceeding six months) as may be reasonably required if, for reasons beyond the control of the Scottish Ministers, the requisite information cannot be obtained to calculate the amount of the cash equivalent.

• (10) Subject to paragraphs (11) to (13), the member’s guaranteed cash equivalent shall be equal to the capitalised value of all of the member’s rights to benefits accrued under these Regulations and any associated rights under Part 1 of the Pensions (Increase) Act 1971.

• (11) The Scottish Ministers shall—

• (a) take advice from the scheme actuary before determining the factors to be used in the calculation of the member’s guaranteed cash equivalent, and

• (b) calculate and verify the amount of the guaranteed cash equivalent in accordance with the Occupational Pension Schemes (Transfer Values) Regulations 1996.

• (12) Except in the case of a transfer payment accepted under regulation N5, a member’s cash equivalent will be at least equal to the amount of any transfer payments accepted in respect of the member under regulation N1(5), plus the amount of the member’s contributions to this Section of the scheme.

• (13) A member who has received a statement of entitlement in accordance with paragraph (6) may apply to the Scottish Ministers for the cash equivalent of the member’s rights under this Section of the scheme to be used to acquire rights under the 2015 Scheme.

• (14) An application under this regulation must be made in respect of each and every portion of the cash equivalent and is—

• (a) to be made in writing on the form provided for this purpose by the Scottish Ministers;

• (b) to be made before the end of the period of three months beginning with the guarantee date;

• (c) irrevocable.

• (15) On the making of such an application—

• (a) a member becomes entitled to be credited with an increase to the member’s pensionable earnings and a period of pensionable service in the 2015 Scheme in respect of the cash equivalent value of the member’s benefits under this Section of the scheme calculated in accordance with regulation 144 of the 2015 Scheme, and

• (b) the member’s rights under this Section of the scheme are extinguished on the day that the member is credited with an increase to the member’s pensionable earnings and a period of pensionable service in accordance with regulation 144 of the 2015 Scheme.

• (16) A member’s right to require the Scottish Ministers to use the cash equivalent of the member’s rights in the way referred to in paragraph (1) may only be exercised once.

Waiver of transfer payments

Benefit information statements

U5

• (1) The Scottish Ministers must provide a benefit information statement to each member in accordance with—

• (a) section 14 (information about benefits) of the 2013 Act; and

• (b) any Treasury directions given from time to time pursuant to that section.

• (2) Paragraph (1) does not provide a right for a member to request a benefit information statement.

• (3) The Scottish Ministers are only required to provide a member with one benefit information statement per scheme year.

• (4) A benefit information statement provided pursuant to paragraph (1) is to be treated as though it is the information mentioned in regulation 16(2)(a) of the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013 for the purposes of determining whether or not information must be given under regulation 16(1) of those Regulations.

Surviving scheme partner’s pension

Dependent surviving scheme partner’s pension

Increased dependent surviving scheme partner’s pension

Partial retirement pension

E11A

• (1) A member who is in pensionable employment or who is a non-pensionable member of the scheme may exercise an option under this regulation if—

• (a) the member—

• (i) has reached normal minimum pension age or, where relevant, protected pension age,

• (ii) has at least two years’ qualifying service, and

• (iii) continues to be in pensionable employment for the purposes of the 2015 Scheme or, where the member is in more than one pensionable employment for the purposes of the 2015 Scheme, the member continues to be in at least one of those pensionable employments,

• (b) the terms on which the member holds the pensionable employment or employments referred to in sub-paragraph (a)(iii) change, and

• (c) as a result of the change referred to in sub-paragraph (b), the annual rate of the member’s pensionable pay is reduced (disregarding any reduction in pensionable pay resulting from the member entering into a salary sacrifice arrangement) to 90% or less of the amount of the member’s pensionable pay during the period of 12 months ending with the option day.

• (2) If the member was not in pensionable employment for the purposes of the 2015 Scheme during the whole of the period of 12 months referred to in paragraph (1)(c), that paragraph applies as if the member’s pensionable pay during that period were—

$$PP×365N$where—PP is the member’s pensionable pay for the part of that period during which the member was in pensionable employment for the purposes of the 2015 Scheme, andN is the number of days in that period on which the member was in pensionable employment for the purposes of the 2015 Scheme.$

• (3) The option may only be exercised by notice in writing in such form as the Scottish Ministers require and must be accompanied by a statement in writing by the member’s employing authority, or employing authorities, that the conditions in paragraph (1)(b) and (c) are met.

• (4) The option must specify—

• (a) the percentage of the member’s pension (excluding any additional pension) in respect of which the member claims immediate payment (“the specified percentage”),

• (b) whether the pensionable service used to calculate the pension referred to at sub-paragraph (a) is to include additional service (if any) that the member has purchased under regulation Q1 (right to buy additional service), and

• (c) whether the member claims immediate payment of additional pension (if any).

• (5) A member who duly exercises the option under this regulation is entitled—

• (a) in the case of a member who has reached the age of 60, to immediate payment of the specified percentage of the pension to which the member would be entitled under regulation E1 (normal retirement pension) if the member had retired from pensionable employment on the option day (including any additional service specified under paragraph (4)(b) but disregarding any additional pension),

• (b) in the case of a member who has not reached the age of 60, to immediate payment of the specified percentage of the pension to which the member would be entitled under regulation E11 (early retirement pension with actuarial reduction) if the member had retired from pensionable employment on the option day (including any additional service specified under paragraph (4)(b) but disregarding any additional pension),

• (c) in the case of a special class officer who meets the retirement condition in paragraph (13) of this regulation and has reached the age of 55, to immediate payment of the specified percentage of the pension to which the member would be entitled under regulation E1 (normal retirement pension) if the member had retired from pensionable employment on the option day (including any additional service specified under paragraph (4)(b) but disregarding any additional pension), and

• (d) where the option specifies that the member claims immediate payment of additional pension—

• (i) if the option day falls on or after the member’s chosen birthday, to the immediate payment of the additional pension, and

• (ii) if the option day falls before the member’s chosen birthday, to the immediate payment of the additional pension reduced in accordance with paragraphs (5) and (6) of regulation Q15 (effect of death or early payment of pension after option exercised under regulation Q8, Q10 or Q11).

• (6) If—

• (a) the option specifies that the pensionable service used to calculate the pension referred to at paragraph (5)(a), (b) or (c) is to include additional service that the member has purchased under regulation Q1,

• (b) the member’s method of payment for the additional service is regular additional contributions, and

• (c) the option day falls before the member’s chosen date,

then the proportion of additional service to be included in the pensionable service used to calculate that pension will be reduced in accordance with paragraph (6) of regulation Q7 (part payment for additional service or unreduced retirement lump sum).

• (7) Subject to paragraph (8), the specified percentage must be such that the pension to which the member becomes entitled as a result of the option (before the exercise of the option under regulation E17 (general option to exchange part of pension for lump sum) and disregarding any additional benefits)—

• (a) is not less than the amount of the pension payable by reference to 20% of the member’s pensionable service at the end of the option day (disregarding any additional benefits), and

• (b) is not less than 0.05% of the member’s lump sum and death benefit allowance on the option day.

• (8) Where a member has reached protected pension age but not yet normal minimum pension age, the specified percentage must be 100% of the member’s pensionable service at the end of the option day (disregarding any additional benefits).

• (9) Where a pension is payable under paragraph (5)(b), the lump sum payable under regulation E13 (lump sum on retirement) will be reduced in accordance with paragraph (7)(b) of regulation E14.

• (10) The option under this regulation may only be exercised on no more than two occasions and the Scottish Ministers shall take advice from the Scheme Actuary regarding—

• (a) any benefits to be paid after the exercise of the first option (but before the exercise of the second option),

• (b) any benefits to be paid after the exercise of the second option, and

• (c) the final payment.

• (11) For the purposes of these Regulations, a member who has exercised the option under this regulation—

• (a) is a member to whom a pension has become payable in respect of the pension to which the member is immediately entitled as a result of exercising the option and the specified percentage of the pensionable service that that pension represents,

• (b) if the member continues as an active member of the 2015 Scheme after the option day, is treated as a member who is in pensionable employment in respect of so much of the member’s pensionable service in this Section of the scheme that does not fall within sub-paragraph (a) (“the unspecified service”), and

• (c) if the member does not continue as an active member of the 2015 Scheme after the option day, is a member with a preserved pension in respect of the unspecified service.

• (12) For the purposes of this regulation, in the case of a non-pensionable member of the scheme, “pensionable pay” means the member’s pensionable earnings for the purposes of the 2015 Scheme.

• (13) In this regulation—

• “additional benefits” means any additional service specified under paragraph (4)(b) and any additional pension specified under paragraph (4)(c),

• “chosen birthday” has the meaning given in paragraph (9) of regulation Q8 (option to pay additional periodical contributions to purchase additional pension),

• “chosen date” has the meaning given in paragraph (3) of regulation Q5 (paying by regular additional contributions),

• “non-pensionable member of the scheme” means a member of—the scheme who, on 31 March 2022, is no longer required to pay contributions under regulation D1(26) or (27) (contributions by members: age and pensionable service limits) of these Regulations, andthe 2015 scheme in respect of service on or after 1 October 2023,

• “the option day” means the day before the reduction in pensionable pay by virtue of which the option is exercisable takes effect,

• “the retirement condition” is met if the Secretary of State determines that regulation R2(3)(a) or regulation R3(5) (whichever applies) would have applied to the special class officer if the officer’s pensionable employment had terminated on the option day.

Increase in pensionable pay following exercise of option under regulation E11A

E11B

• (1) This regulation applies if, in a case where a member has exercised the option under regulation E11A—

• (a) during the period of 12 months beginning with the day after the option day the terms on which the member holds the employment or employments referred to in regulation E11A(1)(a)(iii) change again, and

• (b) as a result the member’s pensionable pay in that employment or those employments is increased (disregarding any increase in pensionable pay resulting from the member leaving a salary sacrifice arrangement) to more than 90% of the member’s pensionable pay during the period of 12 months ending with the option day, or

• (c) following an increase referred to in sub-paragraph (b), the member’s pensionable pay in that employment or those employments is reduced (disregarding any reduction in pensionable pay resulting from the member entering into a salary sacrifice arrangement) to less than 90% of the member’s pensionable pay during the period of 12 months ending with the option day.

• (2) In the circumstances referred to in—

• (a) paragraph (1)(b), the amount of the member’s pension mentioned in sub-paragraphs (a), (b) and (c) of regulation E11A(5) (excluding any additional benefits) shall be abated to zero from the first pension day immediately following the day on which the level of the member’s pensionable pay increased,

• (b) paragraph (1)(c), subject to any adjustments in accordance with sub-paragraph (c), the member shall again be entitled to receive payment of the full amount of the pension mentioned in sub-paragraphs (a), (b) and (c) of regulation E11A(5) as from the first pension day immediately following the day on which the level of the member’s pensionable pay reduced,

• (c) where sub-paragraph (b) applies, before restoring the payment of a pension the Scottish Ministers shall have regard to the advice of the Scheme Actuary as to whether the amount of the pension should be adjusted in view of the length of time during which it was abated to zero in accordance with sub-paragraph (a).

• (3) If the member was not in pensionable employment during the whole of the period of 12 months mentioned in paragraph (1)(b), that paragraph applies as if the member’s pensionable pay during that period were—

$$PP×365N$where—PP is the member’s pensionable pay for the part of that period during which the member was in pensionable employment, andN is the number of days in that period on which the member was in pensionable employment.$

• (4) If, in the opinion of the Scottish Ministers, had the terms and conditions of the member’s employment remained the same after the option day (apart from pensionable pay), the annual rate of pensionable pay for the employment as at the time of the change mentioned in paragraph (1)(a) would have exceeded the annual rate referred to in paragraph (1)(b)—

• (a) paragraph (2)(a) does not apply, and

• (b) this regulation applies as if paragraph (1)(b) referred to that annual rate instead of the actual annual rate.

• (5) For the purposes of this regulation, if during the period of 12 months beginning with the day after the option day the member enters a further pensionable employment or employments—

• (a) that event is treated as if the terms on which the member holds the employment in respect of which the option was exercised (“the option employment”) had changed again, and

• (b) the member’s pensionable pay in the further employment is treated as an increase in the member’s pay in the option employment.

• (6) In this regulation “the option day”, “additional benefits”, and “pensionable pay” have the same meaning as in regulation E11A(12) and (13).

Application of regulations E11A and E11B with modifications where concurrent part-time employments held

E11C

• (1) This regulation provides for the application of regulations E11A and E11B with modifications if a member is in pensionable employment in the 2015 Scheme in two or more part-time employments held concurrently on the option day.

• (2) Those regulations apply in relation to each of the employments as if it were the only employment held by the member on that day, but subject to the following modifications set out in paragraph (3) to (8).

• (3) In regulation E11A(1), for sub-paragraph (c) substitute—

(c) as a result of that change, the sum of the annual rate of the member’s pensionable pay in that employment and every other employment held by the member on the option day is reduced (disregarding any reduction in pensionable pay resulting from the member entering into a salary sacrifice arrangement) to 90% or less of the sum of— (i) the member’s pensionable pay in the employment during the period of 12 months ending with the option day, and (ii) the member’s pensionable pay during that period in every other employment held by the member on the option day.

• (4) In regulation E11A(2)—

• (a) after the words “2015 Scheme”, insert the words “in the employment or any other employment referred to in paragraph (1)(a)(iii)”, and

• (b) after the words “that period”, insert the words “in that employment”.

• (5) In regulation E11B(1), for sub-paragraph (b) substitute—

(b) as a result the annual rate of the member’s pensionable pay in that employment is increased (disregarding any increase in pensionable pay resulting from the member leaving a salary sacrifice arrangement) to more than 90% of the sum of— (i) the member’s pensionable pay in the employment during the period of 12 months ending with the option day, and (ii) the member’s pensionable pay during that period in every other employment held by the member on the option day.

• (6) In regulation E11B(3)—

• (a) after “pensionable employment”, insert the words “in the employment or any other employment referred to in regulation E11A(1)(a)(iii) ”, and

• (b) after the words “that period”, insert the words “in that employment”.

• (7) In regulation E11B(4), after “referred to in paragraph (1)(b)”, insert “for that employment”.

• (8) Where—

• (a) a member’s pension is abated in accordance with regulation E11B(2)(a), in the circumstances described in regulation E11B(1)(b), and

• (b) the member’s pensionable pay does not reduce in the manner described in regulation E11B(1)(c),

the pension will (in any event) be payable by the Scottish Ministers when the member retires, or partially retires again, from pensionable employment or attains the age of 75 and in doing so the Scottish Ministers shall—

• (i) have regard to any pensions already paid, including any lump sum paid as a result of the member exercising an option under regulation E17 (general option to exchange part of pension for lump sum), and

• (ii) take advice of the Scheme Actuary.

• (9) In this regulation “the option day” has the same meaning as in regulation E11A(13).

Preserved pension

Lump sum on retirement

Deductions from lump sum

Early leavers' entitlement to refund of contributions

Payment of interest with refund of contributions

General option to exchange part of pension for lump sum

Member dies after a pension under regulation E11A becomes payable

F2A

• (1) If a member dies after one or more pensions under regulation E11A becomes payable to the member, a lump sum on death shall be payable in accordance with regulation F5.

• (2) The lump sum on death will be equal to 5 times the yearly rate of each of the member’s pensions (less the amount of pension already paid) provided that the maximum payment under this paragraph shall not exceed the aggregate lump sum cap.

• (3) The aggregate lump sum cap is equal to twice the appropriate fraction of the member’s final year’s pensionable pay by reference to which the pension to which the member became entitled on last exercising the option under regulation E11A was calculated, less an amount equal to the aggregate of—

• (a) the member’s retirement lump sum under regulation E13, and

• (b) any lump sum paid to the member under regulation E17.

• (4) In this regulation—

• “the appropriate fraction” means—$DPSTDPS$where—DPS is, where the member continues in pensionable service as an active member of the 2015 Scheme on the option day (or the last such option day if the option has been exercised more than once), the total number of days of pensionable service in that Scheme and this Section of the scheme which do not relate to the specified percentage of pension on the option day,TDPS is the aggregate of DPS and the total number of days of pensionable service (at the option day or the last such option day if the option has been exercised more than once) which relate to the specified percentage of pension payable,

• “the option day” has the meaning given in paragraph (13) of regulation E11A, and

• “specified percentage” has the meaning given in paragraph (4)(a) of regulation E11A.

Lump sum where member dies with preserved pension

Lump sum when member dies within 12 months after leaving pensionable employment without immediate or preserved pension

Payment of lump sum

Partial retirement pension

16A

• (1) In the case of members who are or have been practitioners, regulations E11A (partial retirement pension) and E11B (increase in pensionable pay following exercise of option under regulation E11A) are modified as follows.

• (2) Regulation E11A is modified so that—

• (a) the reference to holding pensionable employment in paragraph (1)(b) is treated as a reference to engaging in pensionable employment,

• (b) the condition in paragraph (1)(c), for the reduction of the member’s pensionable pay to 90% or less of the member’s pensionable pay during the period of 12 months ending with the option day, is treated as a condition for the reduction of the member’s engagement in such employment to 90% or less of its pre-change level,

• (c) paragraph (2) is omitted,

• (d) the requirement in paragraph (3), for a statement in writing by the member’s employing authority that the conditions in paragraph 1(b) and (c) are met, is treated as a requirement for appropriate supporting evidence and a statement in writing approved by the Board that the conditions in paragraph 1(b) and (c) are met,

• (e) the requirement in paragraph (7)(a), for the pension to which the member becomes entitled to not be less than the amount of the pension payable by reference to 20% of the member’s pensionable service at the end of the option day (disregarding any additional benefits), is treated as a requirement for the pension to which the member becomes entitled to not be less than 20% of the pension that would have been payable if the member had ceased to be employed in all of his employments at the end of the option day (disregarding any additional benefits),

• (f) for the purposes of regulation E11A—

• “pre-change level” means the level of the member’s engagement in the employment referred to in paragraph (1)(a)(iii) during the period of 12 months ending with the option day, and

• “pension” means the pension that a member would have been entitled to on the option day if the member had ceased to be employed in all of his employments and, in the case of practitioner services, the pensionable earnings taken into account when working out the pension will be drawn from the latest certificate referred to in paragraph 31 (accounts and actuarial reports), or the latest scheme year’s final pensionable earnings referred to in paragraph 14 of this Schedule, and agreed with each relevant host Board.

• (3) Regulation E11B is modified so that—

• (a) the condition in paragraph (1)(b), for the member’s pensionable pay to increase to more than 90% of the member’s pensionable pay during the period of 12 months ending with the option day, is treated as a condition for the level of the member’s engagement in the employment or employments referred to in regulation E11A(1)(a)(iii) to increase to more than 90% of the member’s pre-change level,

• (b) for the purposes of the modifications to regulations E11A and E11B made by this regulation—

• (i) “pre-change level” has the meaning given in paragraph (2)(f),

• (ii) a member’s “employment” means practitioner service together with any concurrent NHS employment.

Lump sum on member's death in pensionable employment or after pension becomes payable