The National Health Service Superannuation Scheme (2008 Section) (Scotland) Regulations 2013

[^f00406]: 1911 c.11, 1920 c.75, 1939 c.121 and 1989 c.6.

[^f00407]: Section 206 was inserted by paragraph 41 of Schedule 16 to the Finance Act 2011 (c.11).

[^f00408]: Section 205A was inserted by paragraph 14 of Schedule 16 to the Finance Act 2011 (c.11).

[^f00409]: Section 237A was inserted by paragraph 15 of Schedule 17 to the Finance Act 2011 (c.11).

[^f00410]: Section 237B was inserted by paragraph 15 of Schedule 17 to the Finance Act 2011 (c.11).

[^f00411]: Section 237D was inserted by paragraph 15 of Schedule 17 to the Finance Act 2011 (c.11).

[^f00412]: Section 237E was inserted by paragraph 15 of Schedule 17 to the Finance Act 2011 (c.11).

[^f00413]: “Registered medical practitioner” is defined in Schedule 1 to the Interpretation Act 1978 (c.30), as amended by S.I. 2002/3135.

[^f00414]: Section 160 was amended by the Finance Act 2006 (c.25), Schedules 21 and 23 and the Finance Act 2007 (c.11), Schedule 20, paragraph 5.

[^f00415]: 1986 c.45. Section 310 was amended by paragraph 15 of Schedule 3 to the Pensions Act 1995 (c.26), paragraph 2 of Schedule 2 to the Welfare Reform and Pensions Act 1999 (c.30), section 259(3) and (4) of, and Schedule 26 to, the Enterprise Act 2002 (c.40) and S.I. 2011/1730.

[^f00416]: S.I. 1980/1177. Regulations 27 and 28 were revoked by S.I. 1995/365.

[^f00417]: S.I. 1980/1177. Regulations 27 and 28 were revoked by S.I. 1995/365.

[^f00418]: 1988 c.1. Section 590C was repealed by Part 3 of Schedule 42 to the Finance Act 2004 (c.12).

[^f00419]: 1971 c.56.

[^f00502]: 1978 c.29.

[^f00503]: 1993 c.48.

[^f00504]: 1995 c.26.

[^f00505]: 1997 c.46.

[^f00506]: 1999 c.30.

[^f00507]: 2004 c.12.

[^f00508]: S.S.I. 2004/115, amended by paragraph 18 of schedule 4 to the Charities and Trustee Investment (Scotland) Act 2005 (asp 10) and by S.S.I. 2004/162 and 215, 2005/337, 2006/247, 2007/206, 289, 392 and 501, 2008/27, 2009/183, 2010/93, 231 and 394, 2011/55, 2012/9, 36, 1479 and 1916 and S.I. 2010/234.

[^f00509]: 2006 c.41.

[^f00510]: 2008 c.30.

[^f00511]: S.S.I. 2008/224, amended by S.S.I. 2009/19 and 208, 2010/22 and 369, 2011/53 and 364, 2012/69 and 163 and S.I. 2010/234.

[^f00512]: S.I. 2010/772.

[^f00513]: S.S.I. 2011/117, amended by S.S.I. 2011/173 and 364 and 2012/69 and 163.

[^f00514]: “Registered medical practitioner” is defined in Schedule 1 to the Interpretation Act 1978 (c.30), as amended by S.I. 2002/3135.

[^f00515]: S.S.I. 2010/208, to which there are amendments not relevant to these Regulations.

[^f00516]: Regulation 14 was substituted by regulations 17 and 22 of S.I. 2012/215.

[^f00517]: 1971 c.80. There is an amendment to section 1(5) which is not relevant to these Regulations.

[^f00518]: 1998 c.11.

[^f00519]: Section 19 was amended by S.I. 2001/3649, 2005/2050 and 2007/3014.

[^f00520]: 1983 c.54. Section 34L was inserted by S.I. 2010/234.

[^f00521]: Section 49B and Schedule 4A were inserted by S.I. 2007/3101 and amended by S.I. 2008/1174 and 2010/234.

[^f00522]: Section 15 was relevantly amended by paragraph 1(2) of schedule 1 to the Primary Medical Services (Scotland) Act 2004 (asp 1) and by paragraph 17 of schedule 17 of the Public Services Reform (Scotland) Act 2010 (asp 8).

[^f00523]: Section 9 was relevantly amended by section 136(3) of the Pensions Act 1995 (c.26), section 14(4) of, and Part 6 of Schedule 7 to, the Pensions Act 2007 (c.22) and paragraph 35(2) of Schedule 1 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c.2).

[^f00524]: 1972 c.11. Section 10 was amended by Schedule 5 to the National Health Service Reorganisation Act 1973 (c.32), Schedule 7 to the National Health Service (Scotland) Act 1972 (c.58), sections 4(2) and 8(5) and (6) of the Pensions (Miscellaneous Provisions) Act 1990 (c.7), paragraph 7 of Schedule 8 to the Pension Schemes Act 1993 (c.48) and by S.I. 2001/3649.

[^f00525]: S.I. 1972/1073 (N.I. 10).

[^f00526]: 1984 c.8 (Tynwald).

[^f00527]: 1984 c.24.

[^f00528]: Section 27(1)(cc) was inserted by section 3 of the Medical Products: Prescription by Nurses etc. Act 1992 (c.28) and amended by section 44(2) of the Health and Social Care Act 2001 (c.15).

[^f00529]: The Common Services Agency for the Scottish Health Service is also known as the NHS National Services Scotland. Section 10 was amended by paragraph 2 of Schedule 6 to the Health Services Act 1980 (c.53), section 66(2) to, and Schedule 10 to, the National Health Services and Community Care Act 1990 (c.19), paragraph 44 of Schedule 4 to the Health Act 1999 (c.8), paragraph 2(4) of schedule 2 to the Smoking, Health and Social Care (Scotland) Act 2005 (asp 13) and section 17(1) of the Patient Rights (Scotland) Act 2011 (asp 5).

[^f00530]: Section 10A was inserted by section 108 of the Public Services Reform (Scotland) Act 2010 (asp 8).

[^f00531]: 2003 asp 13. Section 4 was amended by section 111(2) of the Public Services Reform (Scotland) Act 2010 (asp 8).

[^f00532]: 1967 c.28. Section 7 was amended by S.I. 1968/1699, section 10(5) of, and paragraph 66 of Schedule 6 and Schedule 8 to, the Superannuation Act 1972 (c.11), Schedule 5 to the National Health Service Reorganisation Act 1973 (c.32), paragraph 24 of Schedule 16 to the National Health Service (Scotland) Act 1978 (c.29) and paragraph 29 of Schedule 1 to the National Health Service (Consequential Provisions) Act 2006 (c.43).

[^f00533]: Section 17J was inserted by section 4 of the Primary Medical Services (Scotland) Act 2004 (asp 1).

[^f00534]: S.S.I. 2004/636. There are amendments to the Order which are not relevant for the purposes of these Regulations.

[^f00535]: “Registered medical practitioner” is defined in Schedule 1 to the Interpretation Act 1978 (c.30), as amended by S.I. 2002/3135.

[^f00536]: Section 2C was inserted by section 1(2) of the Primary Medical Services (Scotland) Act 2004 (asp 1) and amended by the paragraph 1(3) of Schedule 1 to the National Health Service Reform (Scotland) Act 2004, section 37 of the Tobacco and Primary Medical Services (Scotland) Act 2010 (asp 3) and S.I. 2010/283.

[^f00537]: Section 218 was amended by paragraph 2(2) and (3) of Schedule 18 to the Finance Act 2011 (c.11).

[^f00538]: 1994 c.39. Section 2 was amended by paragraph 232(1) of Schedule 22 to the Environment Act 1995 (c.25).

[^f00539]: “Registered medical practitioner” is defined in Schedule 1 to the Interpretation Act 1978 (c.30), as amended by S.I. 2002/3135.

[^f00540]: 1992 c.4. Section 5 was substituted by paragraph 1 of Schedule 9 to the Welfare Reform and Pensions Act 1999 (c.30) and amended by Part 4 of Schedule 7 to the Pensions Act 2007 (c.22) and Schedule 2 of the National Insurance Contributions Act 2008 (c.16).

[^f00541]: Section 166 was amended by paragraph 9 of Schedule 20 to the Finance Act 2007 (c.11).

[^f00542]: Section 168 was amended by Part 3 of Schedule 27 to the Finance Act 2007 (c.11) and paragraph 65 of Schedule 16 to the Finance Act 2011 (c.11).

[^f00543]: S.S.I. 2004/114.

[^f00544]: The definition of “occupation pension scheme” in section 1 was amended by S.I. 2007/3014.

[^f00545]: 1988 c.1. Chapter 1 of Part 14 was repealed, subject to transitional provisions and savings, by Part 3 of Schedule 36 to the Finance Act 2004 (c.12).

[^f00546]: Section 612 was repealed, subject to transitional provisions and savings, by Part 3 of Schedule 36 to the Finance Act 2004.

[^f00547]: Section 608 was repealed, subject to transitional provisions and savings, by Part 3 of Schedule 36 to the Finance Act 2004.

[^f00548]: Section 28 was relevantly amended by paragraph 159 of Schedule 27 to the Civil Partnership Act 2004 (c.33).

[^f00549]: Chapter 4 of Part 14 was repealed by Part 3 of Schedule 42 to the Finance Act 2004 (c.12).

[^f00550]: “Registered medical practitioner” is defined in Schedule 1 to the Interpretation Act 1978 (c.30), as amended by S.I. 2002/3135.

[^f00551]: S.S.I. 2010/208, to which there are amendments not relevant to these Regulations.

[^f00552]: 2007 c.3. The definition of “retail prices index” was amended by paragraph 16 of Schedule 3 to the Statistics and Registration Service Act 2007 (c.18).

[^f00553]: Section 68A(1) was inserted by section 36 of the Welfare Reform and Pensions Act 1999 and subsequently repealed by Part 2 of Schedule 11 to the Pensions Act 2008 (c.30).

[^f00554]: Section 17C was inserted by section 21(2) of the National Health Service (Primary Care) Act 1997 (c.46) and amended by section 2(2) of the Primary Medical Services (Scotland) Act 2004 (asp 1).

[^f00555]: The definition of “pensionable age” in section 181(1) was inserted by paragraph 17 of Schedule 4 to the Pensions Act 1995 (c.26).

[^f00556]: 1995 c.18. There are amendments to section 35(1) which are not relevant to these Regulations.

[^f00557]: Section 55 was amended by section 141(1) of, and Part 3 of Schedule 7 to, the Pensions Act 1995 (c.26), paragraph 7(1)(a) of Schedule 2 to the Welfare Reform and Pensions Act 19999 (c.30), S.I. 2005/2050 and Part 6 of Schedule 7 to the Pensions Act 2007 (c.22).

[^f00558]: Where paragraph (6) applies in respect of the service in which the person was an active member and becomes an active member again, see Chapter 3.G (re-employment and rejoining the scheme).

[^f00559]: For the other rules applying where there is a short break in service, see regulation 3.A.6 (qualifying service: disregard of breaks in service).

[^f00560]: Section 2C(1) was inserted by the Primary Medical Services (Scotland) Act 2004 (asp 1), section 1(2).

[^f00561]: Section 73(b) was amended by the Health and Social Security Act 1984 (c.48), Schedule 8 and by the National Health Service (Primary Care) Act 1997 (c.46), Schedule 2.

[^f00562]: “Registered medical practitioner” is defined in Schedule 1 to the Interpretation Act 1978 (c.30), as amended by S.I. 2002/3135.

[^f00563]: S.I. 1992/434. The Regulations were revoked by S.S.I. 2006/330.

[^f00564]: “Registered medical practitioner” is defined in Schedule 1 to the Interpretation Act 1978 (c.30), as amended by S.I. 2002/3135.

[^f00565]: 1986 c.45.

[^f00566]: Schedule B1 was inserted by Schedule 16 of the Enterprise Act 2002 (c.40).

[^f00567]: 1965 c.12. Section 58 was amended by S.I. 2001/2617 and 3649 and 2011/2687.

[^f00568]: 2006 c.46.

[^f00569]: 1967 c.28. Section 7 was amended by S.I. 1968/1699, section 10(5) of, and paragraph 66 of Schedule 6 and Schedule 8 to, the Superannuation Act 1972 (c.11), Schedule 5 to the National Health Service Reorganisation Act 1973 (c.32), paragraph 24 of Schedule 16 to the National Health Service (Scotland) Act 1978 (c.29) and paragraph 29 of Schedule 1 to the National Health Service (Consequential Provisions) Act 2006 (c.43).

[^f00570]: 1972 c.11. Section 10 was amended by Schedule 5 to the National Health Service Reorganisation Act 1973 (c.32), Schedule 7 to the National Health Service (Scotland) Act 1972 (c.58), sections 4(2) and 8(5) and (6) of the Pensions (Miscellaneous Provisions) Act 1990 (c.7), paragraph 7 of Schedule 8 to the Pension Schemes Act 1993 (c.48) and by S.I. 2001/3649.

[^f00571]: S.I. 1972/1073 (N.I. 10).

[^f00572]: 1984 c.8 (Tynwald).

[^f00573]: S.S.I. 2003/344, amended by S.S.I. 2005/445, 512 and 544, 2006/561, 2008/92 and 225 and 2011/211 and 364.

[^f00574]: 1972 c.11. Section 1 was amended by section 8 of the Pensions (Miscellaneous Provisions) Act 1990 (c.7), by paragraph 6 of Schedule 8 to the Pension Schemes Act 1993 (c.48), paragraph 14 of Schedule 8 to the Scotland Act 1998 (c.46), S.I. 2000/2040, 2001/3649 and 2007/126. Section 9 was amended by sections 4(1), 8(3) and 11 of the Pensions (Miscellaneous Provisions) Act 1990 (c.7), paragraph 7 of Schedule 8 to the Pension Schemes Act 1993 (c.48) and S.I. 2001/3649.

[^f00575]: Section 3 makes provision for the automatic enrolment of a qualifying worker into a qualifying scheme like the NHS Superannuation Scheme for Scotland. Section 5 makes provision for the automatic re-enrolment of such a person into such a scheme who has previously opted out of it. Section 8 makes provision for the opting out of such a scheme, including the effect of such an opt out.

[^f00576]: Regulation 9 sets out the requirements for a valid opt out notice and the time period during which a person who has been automatically enrolled into a qualifying scheme may opt out of it. Regulation 15 applies the provisions of regulation 9 to a person who has been automatically re-enrolled into a qualifying scheme having previously opted out of it. Note that regulation 11 deals with the refund of contributions following an opt out.

[^f00577]: 1971 c.56.

[^f00578]: 1970 c.60. Section 59 was amended by section 11 of, and paragraph 20 of Schedule 3 to, the Social Security Act 1979 (c.18), paragraph 33 of Schedule 5, and Schedule 6, to the Social Security Act 1985 (c.53), section 9(8) of the Social Security Act 1986 (c.50), sections 1(7) and 5 of the Pensions (Miscellaneous Provisions) Act 1990 (c.7), paragraph 34 of Schedule 2 to the Social Security (Consequential Provisions) Act 1992 (c.6) and paragraph 9(1) of Schedule 8 to the Pensions Schemes Act 1993 (c.48).

[^f00579]: S.S.I. 1998/1451, amended by S.I. 2001/3649 and S.S.I. 2001/465, 2004/62, 2005/544, 2006/307, 2008/225, 2010/22 and 369, 2011/364 and 2012/163.

[^f00580]: See regulations 3.D.3 to 3.D.5 and 3.K.20.

[^f00581]: 1971 c.56.

[^f00582]: 1971 c.56.

[^f00583]: 1971 c.56.

[^f00584]: 1970 c.60. Section 59 was amended by section 11 of, and paragraph 20 of Schedule 3 to, the Social Security Act 1979 (c.18), paragraph 33 of Schedule 5, and Schedule 6, to the Social Security Act 1985 (c.53), section 9(8) of the Social Security Act 1986 (c.50), sections 1(7) and 5 of the Pensions (Miscellaneous Provisions) Act 1990 (c.7), paragraph 34 of Schedule 2 to the Social Security (Consequential Provisions) Act 1992 (c.6) and paragraph 9(1) of Schedule 8 to the Pensions Schemes Act 1993 (c.48).

[^f00585]: 1967 c.28. Section 7 was amended by S.I. 1968/1699, section 10(5) of, and paragraph 66 of Schedule 6 and Schedule 8 to, the Superannuation Act 1972 (c.11), Schedule 5 to the National Health Service Reorganisation Act 1973 (c.32), paragraph 24 of Schedule 16 to the National Health Service (Scotland) Act 1978 (c.29) and paragraph 29 of Schedule 1 to the National Health Service (Consequential Provisions) Act 2006 (c.43).

[^f00586]: 1971 c.56.

[^f00587]: 1971 c.56.

[^f00602]: S.S.I. 1996/1172. Regulation 60 was amended by S.I. 2006/744 and 1337 and 2010/449.

[^f00603]: For the rate at which the pension referred to in paragraph (1) is payable see regulations 3.E.3 to 3.E.7 (amount of surviving adult’s pension) and, in any case where that pension includes additional pension, regulations 3.C.12(4) (effect of payment of additional contributions) and 3.C.14(3) (effect of part payment of periodical contributions).

[^f00604]: For the rate at which the pension referred to in paragraph (1) is payable, see regulations 3.E.10 to 3.E.15 (amount of surviving child’s pension) and, in any case where that pension includes additional pension, regulations 3.C.12(4) (effect of payment of additional contributions) and 3.C.14(3) (effect of part payment of periodical contributions).

[^f00605]: 1971 c.56.

[^f00606]: 1965 c.32. Section 6(1) was amended by the section 24(2) of the Parliamentary Pensions Act 1972 (c.48), section 6(3) of the National Debt Act 1972 (c.65), paragraph 20 of Schedule 9 to the Friendly Societies Act 1974 (c.46), section 36(2) of, and Schedule 4 to, the Judicial Pensions Act 1981 (c.20), section 1(1) of, and Part 1 of Schedule 1 to the Statute Law (Repeals) Act 1986 (c.12), section 6 of, and Schedule 4 of, the Parliamentary and other Pensions Act 1987 (c.45) and paragraph 1 of Schedule 12 to the Merchant Shipping Act 1995 (c.21).

[^f00607]: S.I. 1996/1847, amended by 1997/786 and 1613, 2003/1727, 2005/72, 686, 706 and 3377, 2006/34 and 744, 2007/60, 2008/1050 and 2450, 2009/615, 2011/1246 and 2012/692.

[^f00608]: 1988 c.1. Section 591 was repealed by Part 3 of Schedule 42 of the Finance Act 2004 (c.12).

[^f00609]: For the meaning of “capped increase to pensionable earnings”, see regulation 3.F.12.

[^f00610]: 1988 c.1. Section 590C was repealed, subject to transitional provisions and savings, by Part 3 of Schedule 42 to the Finance Act 2004 (c.12).

[^f00611]: See regulation 3.A.4(6) (pensionable service: breaks in service).

[^f00612]: “Registered medical practitioner” is defined in Schedule 1 to the Interpretation Act 1978 (c.30), as amended by S.I. 2002/3135.

[^f00613]: 1967 c.28. Section 7 was amended by S.I. 1968/1699, section 10(5) of, and paragraph 66 of Schedule 6 and Schedule 8 to, the Superannuation Act 1972 (c.11), Schedule 5 to the National Health Service Reorganisation Act 1973 (c.32), paragraph 24 of Schedule 16 to the National Health Service (Scotland) Act 1978 (c.29) and paragraph 29 of Schedule 1 to the National Health Service (Consequential Provisions) Act 2006 (c.43).

[^f00614]: 1972 c.11. Section 10 was amended by Schedule 5 to the National Health Service Reorganisation Act 1973 (c.32), Schedule 7 to the National Health Service (Scotland) Act 1972 (c.58), sections 4(2) and 8(5) and (6) of the Pensions (Miscellaneous Provisions) Act 1990 (c.7), paragraph 7 of Schedule 8 to the Pension Schemes Act 1993 (c.48) and by S.I. 2001/3649.

[^f00615]: S.I. 1972/1073 (N.I. 10).

[^f00616]: 1984 c.8 (Tynwald).

[^f00617]: 1971 c.56.

[^f00618]: 1971 c.56.

[^f00619]: 2000 c.7. Section 15 was amended by paragraph 158 of Schedule 17 to the Communications Act 2003 (c.21).

[^f00620]: S.I. 1997/785. Section 2 was amended by S.I. 2005/706, 2006/744 and 778 and 2009/2930.

[^f00621]: S.I. 2009/1171. Section 12 was amended by paragraph 17 of Schedule 20 to the Finance Act 2007 (c.11) and S.I. 2011/1751.

[^f00622]: 1911 c.11, 1920 c.75, 1939 c.121 and 1989 c.6.

[^f00623]: Section 206 was inserted by paragraph 41 of Schedule 16 to the Finance Act 2011 (c.11).

[^f00624]: Section 205A was inserted by paragraph 14 of Schedule 16 to the Finance Act 2011 (c.11).

[^f00625]: Section 237A was inserted by paragraph 15 of Schedule 17 to the Finance Act 2011 (c.11).

[^f00626]: Section 237B was inserted by paragraph 15 of Schedule 17 to the Finance Act 2011 (c.11).

[^f00627]: Section 237D was inserted by paragraph 15 of Schedule 17 to the Finance Act 2011 (c.11).

[^f00628]: Section 237E was inserted by paragraph 15 of Schedule 17 to the Finance Act 2011 (c.11).

[^f00629]: “Registered medical practitioner” is defined in Schedule 1 to the Interpretation Act 1978 (c.30), as amended by S.I. 2002/3135.

[^f00630]: Section 160 was amended by the Finance Act 2006 (c.25), Schedules 21 and 23 and the Finance Act 2007 (c.11), Schedule 20, paragraph 5.

[^f00631]: 1986 c.45. Section 310 was amended by paragraph 15 of Schedule 3 to the Pensions Act 1995 (c.26), paragraph 2 of Schedule 2 to the Welfare Reform and Pensions Act 1999 (c.30), section 259(3) and (4) of, and Schedule 26 to, the Enterprise Act 2002 (c.40) and S.I. 2011/1730.

[^f00702]: S.I. 1980/1177. Regulations 27 and 28 were revoked by S.I. 1995/365.

[^f00703]: S.I. 1980/1177. Regulations 27 and 28 were revoked by S.I. 1995/365.

[^f00704]: 1988 c.1. Section 590C was repealed by Part 3 of Schedule 42 to the Finance Act 2004 (c.12).

[^f00705]: 1971 c.56.

[^f00706]: 1971 c.56.

1

• (1) These Regulations may be cited as the National Health Service Superannuation Scheme (2008 Section) (Scotland) Regulations 2013.

• (2) These Regulations come into force on 1st July 2013.

1

• (1) Part 2 provides for benefits to be payable in relation to service as an officer (as defined in that Part).

• (2) Part 3 provides for benefits to be payable in relation to service as—

• (a) a practitioner; or

• (b) an OOH provider,

(both as defined in that Part).

• (3) Part 4 modifies Parts 2 and 3 where a member has pensionable service under both Part 2 and Part 3.

1

• (1) The following paragraphs apply to the National Health Service Pension Scheme as set out in these Regulations and the National Health Service Superannuation Scheme (Scotland) Regulations 2011.

• (2) The Scottish Ministers shall keep accounts of all income and expenditure of the scheme in a form approved by the Treasury.

• (3) The accounts shall be open to examination by the Auditor General for Scotland.

• (4) The scheme actuary must prepare an actuarial report of the scheme at 31st March 2012.

• (5) The scheme actuary must send a copy of the actuarial report of the scheme to the Scottish Ministers and the Treasury.

• (6) Where the Scottish Ministers indicate to the scheme actuary that the actuarial report referred to in paragraph (4) is also to be used for the purposes of establishing the 2015 scheme, the scheme actuary must prepare the report taking account of any Treasury directions given from time to time pursuant to sections 11(2) and 12(3) of the 2013 Act (including any specific requirements in those directions relating to a preliminary valuation undertaken for the purposes of setting the employer cost cap for the proposed newscheme).

1

• (1) A person who is entitled to a benefit under these Regulations must give the scheme administrator such information as will enable the scheme administrator to determine—

• (a) whether a lifetime allowance charge arises on the person becoming entitled to the benefit; and

• (b) if any such charge arises, the amount of the tax payable.

• (2) Paragraph (1) applies whether or not the person intends to rely on having given notice under any of the provisions specified in section 256(1) (enhanced lifetime allowance regulations) of the 2004 Act.

• (3) If a person applying for a benefit under these Regulations intends to rely on entitlement by virtue of any such notice, in addition to the information mentioned in paragraph (1), the person must give the scheme administrator the reference number issued by the Commissioners for Her Majesty's Revenue and Customs under the Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006 in respect of that entitlement.

• (4) If a person claiming a benefit under these Regulations intends to rely on entitlement to fixed protection against a lifetime allowance charge in accordance with paragraph 14 of Schedule 18 to the Finance Act 2011 or paragraph 1 of Schedule 22 to the Finance Act 2013, that person must give to the scheme administrator the reference number issued by the Commissioners under the Registered Pension Schemes (Lifetime Allowance Transitional Protection) Regulations 2011 or the Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Notification) Regulations 2013 in respect of that entitlement.

• (4A) If a person applying for a benefit under this Section of the Scheme intends to rely on entitlement to individual protection against a lifetime allowance in accordance with paragraph 1 of Schedule 6 to the Finance Act 2014, that person must give to the scheme administrator the reference number issued by the Commissioners under the Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Notification) Regulations 2014 in respect of that entitlement.

• (5) The information that a person is required to give under this regulation must be given—

• (a) at the time the person makes a claim for a benefit; or

• (b) within such period ending after that time as the scheme administrator specifies in writing.

• (6) If a person fails to comply with paragraph (5)(b), the scheme administrator may calculate and pay tax due in respect of the lifetime allowance charge on the basis that the whole benefit is chargeable.

• (7) Paragraph (8) applies to members who are practitioners or non-GP providers (both as defined in Parts 2 and 3).

• (8) The members referred to in paragraph (7) must provide the information required by regulation 15A of the Registered Pension Schemes (Provision of Information) Regulations 2006 in respect of their benefits under the scheme, in a manner prescribed from time to time by the Scottish Ministers.

• (9) In this regulation, “scheme administrator” means the scheme administrator, as the case may be, under regulation 2.J.1 or 3.J.1.

2

In this Part—

• “the 1978 Act” means the National Health Service (Scotland) Act 1978 ;

• “the 1993 Act” means the Pension Schemes Act 1993 ;

• “the 1995 Act” means the Pensions Act 1995 ;

• “the 1995 Section” means the part of the scheme, the rules of which are set out in the 2011 Regulations;

• “the 1997 Act” means the National Health Service (Primary Care) Act 1997 ;

• “the 1999 Act” means the Welfare Reform and Pensions Act 1999 ;

• “the 2004 Act” means the Finance Act 2004 ;

• ...

• “the 2006 Act” means the National Health Service Act 2006 ;

• “the 2008 Act” means the Pensions Act 2008 ;

• “the 2008 Regulations” means the National Health Service Pension Scheme (Scotland) Regulations 2008 ;

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

• “the 2010 Regulations” means the Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations 2010 ;

• “the 2011 Regulations” means the National Health Service Superannuation Scheme (Scotland) Regulations 2011 ;

• “the 2013 Act” means the Public Service Pensions Act 2013;

• “the 2014 Act” means the Public Service Pensions Act (Northern Ireland) 2014

• “the 2015 Scheme” means the scheme set out in the National Health Service Pension Scheme (Scotland) Regulations 2015;

• “active member” has the meaning given in section 124(1) (interpretation of Part 1) of the 1995 Act and, except where the context otherwise requires, refers to membership of this Section of the scheme (but see regulation 2.D.5(9) (partial retirement: members aged at least 55));

• “additional pension”, in relation to a member, except where the context otherwise requires, means so much of any pension payable to a member as is payable by virtue of contributions made under regulations 2.C.8 (option to pay additional periodical contributions), 2.C.10 (option to pay lump sum contribution) and 2.C.11 (additional lump sum contributions by employing authority);

• “additional services” has the meaning given in regulation 3.A.1 (interpretation of Part 3: general);

• “approved salary sacrifice arrangement” means an arrangement specified by the scheme manager under which the member gives up the right to receive part of their salary in return for their employer agreeing to provide the member with benefits in kind as specified by the scheme manager;

• “assistant practitioner” has the meaning given in regulation 3.A.1 (interpretation of Part 3: general);

• “automatic enrolment date” means the date referred to in section 3(7) (automatic enrolment) of the 2008 Act;

• “automatic re-enrolment date” means the date determined in accordance with regulation 12 (opting out) of the 2010 Regulations (as modified by regulation 14 (jobholders excluded from automatic re-enrolment) of those Regulations );.

• “base rate” means the Bank of England base rate—announced from time to time by the Monetary Policy Committee of the Bank of England as the official dealing rate, being the rate at which the Bank is willing to enter into transactions for providing short term liquidity in the money markets; orwhere an order under section 19 (reserve powers) of the Bank of England Act 1998 is in force, any equivalent rate determined by the Treasury under that section;

• “buy-out policy” means a policy of insurance or annuity contract that is appropriate for the purposes of section 19 (extinguishment of liability of scheme for pensions secured by insurance policies or annuity contracts) of the 1993 Act and satisfies any requirement of Her Majesty’s Revenue and Customs and “buy-out” is to be construed accordingly;

• “capped transferred-in service” is to be construed in accordance with regulation 2.F.12;

• “cash equivalent” is to be construed in accordance with Chapter 1 (transfer rights: general) of Part 4ZA;

• “certification services” means services related to the provision of the medical certificates listed in schedule 4 (list of prescribed medical certificates) of the GMS Contracts Regulations;

• “civil partner” and “civil partnership” are to be construed in accordance with regulation 2.A.1A;

• “collaborative services” means primary medical services provided by a GP performer, a GMS practice, a section 17C agreement provider, an HBPMS contractor or an OOH provider under or as a result of an arrangement between—Scottish Ministers or a Health Board; anda local authority,under section 15(2) (supply of goods and services to local authorities, etc.) of the 1978 Act , under which Scottish Ministers or the Health Board is responsible for providing services for purposes related to the provision of health care;

• “commissioned services” means services provided under a contract between—a GP performer, a GMS practice, a section 17C agreement provider, an HBPMS contractor or an OOH provider; andeither—a Special Health Board, which relates to the provision of health care; orScottish Ministers or a Health Board under section 16(1) (assistance to voluntary organisations) of the 1978 Act, which is for the purposes of the health service;

• “contracting Health Board” means—in the case of a non-GP provider who is—a partner in a partnership that is—a GMS practice (under a GMS contract);a section 17C agreement provider (under a section 17C agreement); oran HBPMS contractor (under an HBPMS contract);a shareholder in a company limited by shares that is—a GMS practice (under a GMS contract);a section 17C agreement provider (under a section 17C agreement); oran HBPMS contractor (under an HBPMS contract); oran individual who is—a GMS practice (under a GMS contract);a section 17C agreement provider (under a section 17C agreement); oran HBPMS contractor (under an HBPMS contract),the Health Board with which the partnership, company or (in the case of sub-paragraph (iii)) practice, provider or contractor entered into the contract or agreement referred to;in the case of a principal practitioner, the Health Board on whose medical performers list the practitioner's name appears; andin the case of an assistant practitioner or a locum practitioner, the Health Board engaging the practitioner under a contract of employment or a contract for services and on whose medical performers list the practitioner's name appears;

• “contracting-out requirements” means the requirements mentioned in section 9(2) (requirements for certification of schemes: general) of the 1993 Act ;

• “contribution option period” has the meaning given in regulation 2.C.8(8) (member's option to pay additional periodical contributions to purchase additional pension);

• “core hours” means the period beginning at 8.00 a.m. and ending at 6.30 p.m. on any day from Monday to Friday except Good Friday, Christmas Day and a bank holiday;

• “corresponding health service scheme” means—a superannuation scheme provided under regulations made under section 10 of the Superannuation Act 1972 and having effect in England and Wales;a superannuation scheme provided under article 12 of the Superannuation (Northern Ireland) Order 1972 ;a scheme made under section 2 of the Superannuation Act 1984 (an Act of Tynwald) , in the case of a member who entered NHS employment on or before 31st March 2012; orany other occupational pension scheme approved for this purpose by the Scottish Ministers;

• “corresponding 1995 scheme” means a corresponding health service scheme the provisions of which the Scottish Ministers have determined correspond to the 1995 Section;

• “corresponding 2008 scheme” means a corresponding health service scheme the provisions of which the Scottish Ministers have determined correspond to the provisions of this Section of the scheme;

• “deferred member” has the meaning given in section 124(1) (interpretation of Part 1) of the 1995 Act and, except where the context requires otherwise, refers to membership of this Section of the scheme (but see regulation 2.A.2 (interpretation: further provisions) and regulation 2.D.5(9) (partial retirement: members aged at least 55));

• “dentist” has the meaning given in regulation 3.A.1 (interpretation of Part 3: general);

• “dependent child” is to be construed in accordance with regulation 2.E.9;

• “dispensing services” has the meaning given in regulation 3.A.1 (interpretation of Part 3: general);

• “employing authority” means—a Health Board, a Special Health Board, the Common Services Agency for the Scottish Health Service (constituted by section 10 of the 1978 Act ) or Healthcare Improvement Scotland (established by section 10A of the 1978 Act );the Mental Welfare Commission for Scotland established under section 4 of the Mental Health (Care and Treatment) (Scotland) Act 2003 ;an OOH provider;an HBPMS contractor;a GMS practice;a section 17C agreement provider;any other body constituted under an Act relating to health services and which the Scottish Ministers agree to treat as an employing authority for the purposes of this Section of the scheme; orin relation to a person who is subject to a direction made under section 7 (extension of superannuation provisions of National Health Service Acts) of the Superannuation (Miscellaneous Provisions) Act 1967 and subject to such modifications to these Regulations as the Scottish Ministers may in any particular case direct, any employer of such a person whom the Scottish Ministers agree to treat as an employing authority for the purposes of these Regulations;

• “employment” includes an office or appointment (other than an honorary office or appointment), and related expressions are to be read accordingly;

• “enhanced services” has the meaning given in regulation 3.A.1 (interpretation of Part 3: general);

• “essential services” has the meaning given in regulation 3.A.1 (interpretation of Part 3: general);

• “GMS contract” means a contract under section 17J (health boards' power to enter into general medical services contract) of the 1978 Act or under article 13 (provision of immediately necessary treatment) of the General Medical Services and Section 17C Agreements (Transitional and other Ancillary Provisions) (Scotland) Order 2004 ;

• “the GMS Contracts Regulations” means the National Health Service (General Medical Services Contracts) (Scotland) Regulations 2018;

• “GMS practice” means—a registered medical practitioner who is a principal practitioner;two or more such individuals practising in a partnership; ora company limited by shares,with whom a Health Board has entered into a GMS contract;

• “GP performer” means a registered medical practitioner, other than a GP registrar or a locum practitioner, whose name is included in a medical performers list and who performs essential services, additional services, enhanced services, dispensing services, collaborative services, commissioned services, OOH services or certification services (or any combination of those services)—under a GMS contract, section 17C agreement or HBPMS contract;on behalf of an OOH provider; orunder a contract of employment or a contract for services with a Health Board which relates to arrangements by which it provides services under section 2C (functions of Health Boards: primary medical services) of the 1978 Act ;

• “GP provider” means a GP performer who is—a GMS practice, a section 17C agreement provider or an HBPMS contractor;a partner in a partnership that is a GMS practice, a section 17C agreement provider or an HBPMS contractor; ora shareholder in a company limited by shares that is a GMS practice, section 17C agreement provider or an HBPMS contractor,and who performs medical services as or on behalf of that practice, provider or contractor;

• “GP registrar” has the meaning given in regulation 3.A.1 (interpretation of Part 3: general);

• “GP trainer” has the meaning given in regulation 3.A.1 (interpretation of Part 3: general);

• “guarantee date” has the meaning given in regulation 2.F.2(2) (applications for statements of entitlement);

• “guaranteed cash equivalent transfer value payment” has the meaning given in regulation 2.F.3(3) (applications for transfer value payments: general);

• “guaranteed minimum pension” means guaranteed minimum pension, or accrued rights to guaranteed minimum pension, under section 14 (earner's guaranteed minimum) or 17 (minimum pensions for widows and widowers) of the 1993 Act as the case may be;

• “HBPMS contract” means a contractual arrangement for the provision of services in accordance with section 2C(2) (functions of health boards: primary medical services) of the 1978 Act between a Health Board and a HBPMS contractor;

• “HBPMS contractor” means a person with whom a Health Board has made arrangements under section 2C(2) (functions of health boards: primary medical services) of the 1978 Act, but only if that person is also a person who would be eligible to enter into a GMS contract or a section 17C agreement for the provision of primary medical services and that person has not entered into such a GMS contract or section 17C agreement;

• “Health Board” means a Health Board constituted under section 2(1)(a) of the 1978 Act;

• “the health service” has the meaning given in section 108(1) (interpretation and construction) of the 1978 Act;

• “lifetime allowance”, in relation to a person, has the meaning given in section 218 (individual's lifetime allowance and standard lifetime allowance) of the 2004 Act ;

• “lifetime allowance charge” has the meaning given in section 214(1) of the 2004 Act;

• “local authority” means a council constituted under section 2 (constitution of councils) of the Local Government etc. (Scotland) Act 1994 ;

• “locum practitioner” has the meaning given in regulation 3.A.1 (interpretation of Part 3: general);

• “lower earnings limit” is to be construed in accordance with section 5 (earnings limits and thresholds for Class 1 contributions) of the Social Security Contributions and Benefits Act 1992 ;

• “lower tier ill health pension” is to be construed in accordance with regulation 2.D.8 (early retirement on ill health: active members and non-contributing members);

• “lump sum and death benefit allowance” in relation to a person, has the meaning given in section 637R of the Income Tax (Earnings and Pensions) Act 2003;

• “lump sum death benefit rule” has the meaning given in section 168 (lump sum death benefit rule) of the 2004 Act ;

• “lump sum rule” has the meaning given in section 166 (lump sum rule) of the 2004 Act ;

• “marriage” and “married” do not include a reference to marriage of a same sex couple unless otherwise provided;

• “medical performers list” means a list prepared by a Health Board pursuant to regulation 4(1) of the National Health Service (Primary Medical Services Performers List) (Scotland) Regulations 2004 ;

• “member”, except where the context otherwise requires, means an active member, a non-contributing member, a deferred member, a pensioner member or a pension credit member;

• “NHS employment” means employment with an employing authority (otherwise than under a contract for services);

• “non-contributing member” means a member who—is under age 75 and in NHS employment;is no longer required to make contributions to this Section of the scheme in accordance with regulation 2.C.1(1); andwill be entitled to a pension under these Regulations—on ceasing to be employed in NHS employment and making a claim for the pension; orupon reaching age 75;

• “non-GP provider” applies as if the non-GP provider were a whole-time officer and means—a partner in a partnership that is a GMS practice—who is not a GP provider; andwho demonstrates to the satisfaction of the Scottish Ministers that the partner assists in the provision of NHS services provided by that practice;a partner in a partnership all of whose members have entered into a section 17C agreement for the provision of primary medical services—who is not a GP provider; andwho demonstrates to the satisfaction of the Scottish Ministers that the partner assists in the provision of NHS services provided by that partnership;a partner in a partnership that is an HBPMS contractor that has entered into an HBPMS contract for the provision of primary medical services—who is not a GP provider; andwho demonstrates to the satisfaction of the Scottish Ministers that the partner assists in the provision of NHS services provided by that partnership;a shareholder in a company limited by shares that is a GMS practice, is a section 17C agreement provider, or is an HBPMS contractor that has entered into an HBPMS contract for the provision of primary medical services—who is not a GP provider; andwho demonstrates to the satisfaction of the Scottish Ministers that the shareholder assists in the provision of NHS services provided by that company; oran individual who is a section 17C agreement provider, or is an HBPMS contractor that has entered into an HBPMS contract for the provision of primary medical services—who is not a GP provider; andwho demonstrates to the satisfaction of the Scottish Ministers that the individual participates in the provision of NHS services;

• “occupational pension scheme” means an occupational pension scheme within the meaning of section 1 (categories of pension schemes) of the 1993 Act which—in the case of such a scheme established on or after 6th April 2006 is a registered pension scheme for the purposes of the 2004 Act and which the Scottish Ministers agree to recognise as a transferring scheme for the purposes of Chapter 2.F (transfers); andin the case of such a scheme established before that date, was—approved by the Commissioners for Her Majesty's Revenue and Customs for the purposes of Chapter 1 (retirement benefit schemes) of Part 14 of the Income and Corporation Taxes Act 1988 or whose application for approval under that Chapter was under consideration;a statutory scheme as defined in section 612(1) (interpretation) of the Income and Corporation Taxes Act 1988 ; ora scheme to which section 608 (superannuation funds approved before 6th April 1980) of the Income and Corporation Taxes Act 1988 applied,and on 6th April 2006 became a registered pension scheme for the purposes of the 2004 Act;

• “officer” means a person (other than a GP performer) employed by an employing authority;

• “OOH provider” has the meaning given in regulation 2.A.16 (out of hours providers);

• “OOH services” means services which are required to be provided in the out of hours period and which if provided during core hours by a GMS practice, a section 17C agreement provider or a HBPMS contractor to patients to whom the practice or contractor is required by a GMS contract, a section 17C agreement or an HBPMS contract to provide essential services, would be or would be similar to essential services;

• “opting out” and related expressions are to be construed in accordance with regulation 2.B.6 (opting out of this Section of the scheme);

• “out of hours period” means—the period beginning at 6.30 p.m. on any day from Monday to Thursday and ending at 8.00 a.m. the following day;the period between 6.30 p.m. on Friday and 8.00 a.m. the following Monday; orChristmas Day, New Year's Day and any other local or public holiday which has been agreed in writing by the Health Board when entering into a GMS contract,and part of an out of hours period means any part of any one or more of the periods described in sub-paragraphs (a) to (c);

• “parental bereavement leave” has the meaning given in regulation 3 of the Parental Bereavement Leave Regulations 2020;

• “pay period” means, in relation to members who receive either salary, wages or other regular payments under a contract of employment or a contract for services, the period in respect of which each payment is made in accordance with the terms of that contract;

• “pension credit” means a credit under section 29(1)(b) (creation of pension debits and credits) of the 1999 Act and includes a credit under corresponding Northern Ireland legislation;

• “pension credit member” has the meaning given in section 124(1) (interpretation of Part 1) of the 1995 Act;

• “pension credit rights” has the meaning given in section 101B (interpretation) of the 1993 Act;

• “pension debit member” means a member of this Section of the scheme whose benefits, or future benefits, under this scheme have been reduced under section 31 (reduction under pension sharing order following divorce or nullity of marriage) of the 1999 Act, whether before or after the person became a member of this Section of the scheme;

• “pension sharing order or provision” means such an order or provision as is mentioned in section 28(1) (activation of pension sharing) of the 1999 Act ;

• “pensionable employment” means employment as an officer which is pensionable under this Part;

• “pensionable pay” has the meaning given in regulations 2.A.9 (meaning of “pensionable pay”) (read with regulation 2.A.10 (pensionable pay: breaks in service));

• “pensionable service” has the meaning given in regulations 2.A.3 (meaning of “pensionable service”) and 2.A.4 (meaning of “pensionable service”: part-time service) (read with regulation 2.A.5 (pensionable service: breaks in service));

• “pensioner member” has the meaning given in section 124(1) (interpretation of Part 1) of the 1995 Act and, except where the context otherwise requires, refers to membership of this Section of the scheme (but see regulation 2.A.2 (interpretation: further provisions) and regulation 2.D.5(9) (partial retirement: members aged at least 55));

• “personal pension scheme” means a personal pension scheme which—in the case of a scheme established on or after 6th April 2006, is a registered pension scheme for the purposes of the 2004 Act and which the Scottish Ministers agree to recognise as a transferring scheme for the purposes of Chapter 2.F (transfers); andin the case of a scheme established before that date, was—approved by the Commissioners for Her Majesty's Revenue and Customs for the purposes of Chapter 4 (personal pension schemes) of Part 14 of the Income and Corporation Taxes Act 1988 ; andon 6th April 2006 became a registered pension scheme for the purposes of the 2004 Act;

• “practice staff” means a person (other than an assistant practitioner, a principal practitioner, a GP registrar or a non-GP provider) employed by a GMS practice, a section 17C agreement provider, an HBPMS contractor or an OOH provider to assist in the provision of the services they provide;

• “practitioner” means—a registered medical practitioner (other than a GP registrar) who is a GP provider, a GP performer or a locum practitioner; ora dentist,but excludes a person who is paid wholly by way of salary by a Health Board;

• “preservation requirements” means the requirements of Chapter 1 (preservation of benefit under occupational schemes) of Part 4 of the 1993 Act relating to the preservation of benefits under occupational pension schemes;

• “principal practitioner” has the meaning given in regulation 3.A.1 (interpretation of Part 3: general);

• “public sector transfer arrangements” means arrangements approved by the Scottish Ministers as providing reciprocal arrangements for the payment and receipt of transfer values between this Section of the scheme and other occupational pension schemes;

• “qualifying service” has the meaning given in regulation 2.A.6 (meaning of “qualifying service”) (read with regulation 2.A.7 (qualifying service: disregard of breaks in service));

• “recent leaver” has the meaning given in regulation 2.E.6(3) (amount of surviving adult's pension: recent leavers);

• “reckonable pay” has the meaning given in regulation 2.A.11 (meaning of “reckonable pay”: general) (read with regulations 2.A.12 (adjustments for inflation in determining reckonable pay) to 2.A.15 (meaning of “reckonable pay”: concurrent part-time employments));

• “registered”, in relation to a pension scheme, means registered under Chapter 2 (registration of pension schemes) of Part 4 of the 2004 Act;

• “registered medical practitioner” means a fully registered medical practitioner within the meaning given in section 55 of the Medical Act 1983;

• “retail prices index” has the meaning given in section 989 (the definitions) of the Income Tax Act 2007 ;

• ...

• “salary sacrifice arrangement” means an arrangement under which the member gives up the right to receive an amount of pensionable pay in return for the provision of a benefit in kind;

• “the scheme”, except where the context otherwise requires, means the National Health Service superannuation scheme for Scotland, the rules of which are set out in these Regulations and the 2011 Regulations;

• “the scheme actuary” means the actuary appointed by the Scottish Ministers for the time being to provide a consulting service on actuarial matters relevant to this Section of the scheme;

• “scheme administrator” means the scheme administrator under regulation 2.J.1;

• “scheme year” means a period of one year beginning with 1st April and ending with 31st March;

• “section 17C agreement” means an agreement made under section 17C (personal medical or dental services) of the 1978 Act ;

• “section 17C agreement provider” means any person or body who is providing primary medical services in accordance with a section 17C agreement;

• “shared parental leave” has the meaning given in regulation 3 of the Shared Parental Leave Regulations 2014;

• “Special Health Board” means a Special Health Board constituted under section 2(1)(b) of the 1978 Act;

• “State pension age” means pensionable age, as defined in section 181(1) (general interpretation) of the 1993 Act ;

• “tax year” means a year of assessment for income tax purposes;

• “this Section of the scheme” means the part of the scheme, the rules of which are set out in these Regulations;

• “trade dispute” has the meaning given in section 35(1) (interpretation) of the Jobseekers Act 1995 ;

• “upper tier ill health pension” is to be construed in accordance with regulation 2.D.8 (early retirement on ill health: active members and non-contributing members);

• “Waiting Period Joiner” has the meaning given in regulation 2.L.1; and

• “whole-time”, in relation to an employment that is comparable to one or more part-time employments, means—an employment that is comparable to a part-time employment (that is not held by a person concurrently with any other such employment) for such number of hours or sessions as in the opinion of the Scottish Ministers amounts to whole-time employment in the case of an employment for services of the kind performed in the part-time employment; andan employment that is comparable to two or more part-time employments (that are held by a person concurrently) for such number of hours or sessions as in the opinion of the Scottish Ministers amounts to whole-time employment in the case of an employment for services of the kind performed in the two or more part-time employments.

• “widow” and “widower” do not include a reference to marriage of a same sex couple;

2

• (1) In determining whether a person who is an active member or a pensioner member of this Section of the scheme is also a deferred member of it, the fact that the person is an active member or a pensioner member and the person's rights as such are to be disregarded.

• (2) In determining whether a person is a pensioner member of this Section of the scheme, the fact that the person is not entitled to payment of pension because of Chapter 2.H (abatement) is to be disregarded.

2

• (1) Subject to paragraph (2), in this Part references to a member's “pensionable service” are references to the aggregate of the following periods—

• (a) any period of service in respect of which the member contributes to this Section of the scheme under regulation 2.C.1 (contributions by members);

• (b) any period of absence from service which counts as pensionable service under regulation 2.A.5 (pensionable service: breaks in service);

• (c) any period of service credited to the member as pensionable service under Chapter 2.F (transfers);

• (d) any period of pensionable service which the member is entitled to count under Chapter 2.K (2008 Section Optants); and

• (e) any period of service which the member was entitled to count as pensionable service under regulation 2.A.2 (meaning of “pensionable service”) of the 2008 Regulations immediately before these Regulations came into force.

• (2) A member's pensionable service does not include—

• (a) any period of service in respect of which the Scottish Ministers have paid contributions to another occupational pension scheme in respect of the member;

• (b) in the case of a pensioner member or deferred member, any period taken into account—

• (i) in determining the member's entitlement to the pension in payment or, as the case may be, the deferred pension; or

• (ii) in calculating the amount of that pension,

but, in the case of a pensioner member or deferred member entitled to a pension under regulation 2.D.5 (partial retirement: members aged at least 55) this is subject to paragraph (6);

• (c) any period of service in respect of which the Scottish Ministers' liability to provide benefits is discharged—

• (i) by the payment of a contributions equivalent premium under section 55(2) (payment of state scheme premiums on termination of certified status) of the 1993 Act ;

• (ii) under regulation 2.C.18 (repayment of contributions); or

• (iii) by the payment of a transfer value payment on transfer-out under Chapter 2.F (transfers); or

• (d) subject to paragraph (3), any period of service which would result in the aggregate mentioned in paragraph (1) exceeding 45 years.

• (3) A member's pensionable service must not exceed 45 years unless—

• (a) the member gives notice in writing to the Scottish Ministers and the member's employing authority of an intention to remain in pensionable service beyond 45 years; and

• (b) that notice is received by the Scottish Ministers and the member's employing authority—

• (i) not earlier than three months before the member reaches 45 years pensionable service; and

• (ii) by the end of the pay period during which the member reaches the 45 year limit.

• (4) If the notice required by paragraph (3) has been properly received and the member has pensionable service in excess of 45 years—

• (a) benefits under this Part must be calculated by reference to a maximum of 45 years of pensionable service; and

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

• (5) If, when the employment in which a person is an active member ceases, a payment is made in respect of untaken leave, for the purposes of this Part—

• (a) the member's pensionable service is to be treated as continuing for a period equal to the period of leave in respect of which payment is made; and

• (b) the payment is to be treated as the member's pensionable pay for that period.

• (6) In the case of a pensioner member or deferred member entitled to a pension under regulation 2.D.5 (partial retirement: members aged at least 55), paragraph (2)(b) only applies to so much of the member's pensionable service as is mentioned in regulation 2.D.5(9)(a).

• (7) Where a member is also a member of the 1995 Section, any reference in this Part to “45 years” must be taken to be a reference to a shorter period determined by the formula—

$$S P = years - L P S$where—SP is the shorter period, measured in years and days; andLPS is the length of pensionable service (within the meaning of the 2011 Regulations), measured in years and days, giving rise to membership of the 1995 Section and, in the case of a member of that Section who has become entitled to a pension (including a preserved pension) under that Section, including any period that was taken into account for the purpose of determining whether the member was entitled to that pension, or for the purpose of calculating the amount of that pension.$

2

• (1) Subject to paragraphs (2) to (6), the number of days of a member's pensionable service in part-time employment for a period is calculated by multiplying the total hours of employment during the period by 7, and dividing the result by the number of hours of employment per week for a comparable whole-time employment.

• (2) If the part-time employment is for a specified number of sessions per week, subject to paragraphs (3) to (6)—

• (a) paragraph (1) does not apply; and

• (b) the number of days of the member's pensionable service in the part-time employment for the period is calculated by multiplying the number of sessions of employment during the period by 7, and dividing the result by the number of sessions per week of the length of the specified sessions for a comparable whole-time employment.

• (3) If during the period for which a part-time employment is held there is an alteration—

• (a) in the case of an employment to which paragraph (1) applies, in the number of hours of employment per week for a comparable whole-time employment; or

• (b) in the case of an employment to which paragraph (2) applies, in the number of specified sessions per week or the length of those sessions for a comparable whole-time employment,

separate calculations must be made under paragraph (1) or, as the case may be, paragraph (2) for the periods before and after the alteration.

• (4) If, apart from this paragraph, a member's pensionable service in respect of the part-time employments held for a period, calculated in accordance with paragraph (1) or (2), would exceed that period, the excess is ignored.

• (5) Paragraphs (1) and (2) do not apply for the purposes of regulation 2.A.3(3) (meaning of “pensionable service”), and for those purposes part-time employments held concurrently are treated as a single employment.

• (6) Temporary additional sessions are to be ignored in calculating a member's pensionable service in a part-time employment.

2

• (1) Paragraph (2) applies if a member is absent from work because of—

• (a) illness or injury;

• (b) maternity leave;

• (c) adoption leave;

• (d) paternity leave; ...

• (e) parental leave or shared parental leave, or

• (f) parental bereavement leave.

• (2) The period of absence counts as pensionable service if the member contributes to this Section of the scheme under regulation 2.C.1 (contributions by members) in respect of the period of absence.

• (3) If a member is on leave of absence that does not fall within paragraph (1)(a) to (f), and contributes to this Section of the scheme under regulation 2.C.1 by contributions made at the same intervals as those made by the member before the absence, the maximum period of such leave that can be counted as pensionable service under this paragraph is—

• (a) where the member contributes for a continuous period of 6 months commencing with the first day of the member's leave of absence, 6 months; and

• (b) where the member contributes for a continuous period of less than 6 months commencing with the first day of the member's leave of absence, the period in respect of which the member pays those contributions.

• (4) If, having paid contributions for the period mentioned in paragraph (3)(a) a member remains on a leave of absence that does not fall within paragraph (1)(a) to (f) and contributes to this Section of the scheme both member contributions under regulation 2.C.1 and employer contributions under regulation 2.C.5 (contributions by employing authorities: general) by contributions made at the same intervals as those made by the member before the absence, the maximum period of such leave that can be counted as pensionable service under this paragraph is—

• (a) where the member contributes for a continuous period of 18 months commencing immediately after the expiry of the period mentioned in paragraph (3)(a), 18 months; and

• (b) where the member contributes for a continuous period of less than 18 months commencing immediately after the expiry of the period mentioned in paragraph (3)(a), the period in respect of which the member pays those contributions.

• (5) This paragraph applies if a person—

• (a) ceased to be an active member because of—

• (i) ceasing to be employed in an employment in which the person is eligible to be such a member; or

• (ii) exercising the option under regulation 2.B.6 (opting out of this Section of the scheme); and

• (b) less than 12 months after the date on which the person ceased to be an active member becomes such a member again.

• (6) If paragraph (5) applies, the person's pensionable service before the person ceased to be an active member and after the person became such a member again is to be treated as a single continuous period of pensionable service, unless paragraph (7) applies .

• (7) This paragraph applies if—

• (a) the person does not become a deferred member in respect of the pensionable service before the break in which the person was an active member;

• (b) the person has received a repayment of contributions under regulation 2.C.18 (repayment of contributions) in respect of that service (but see paragraph (9)); or

• (c) the person's rights under this Section of the scheme in respect of that service have been extinguished under regulation 2.F.7 (effect of transfers-out) because a transfer value payment has been made in respect of them.

• (8) In the case of a member who leaves pensionable service whilst absent from work because of—

• (a) illness or injury;

• (b) maternity leave;

• (c) adoption leave;

• (d) paternity leave; ...

• (e) parental leave or shared parental leave, or

• (f) parental bereavement leave

this regulation applies as if the reference to 12 months in paragraph (5)(b) were a reference to three years.

• (9) Paragraph (7)(b) does not apply if the person repays to the Scottish Ministers any contributions repaid to the person as mentioned in that paragraph, together with any interest paid to the person on those contributions, before the expiry of the period of 6 months beginning with the date on which the person becomes an active member again.

2

• (1) In this Part, references to a member's qualifying service, are references to the aggregate of the following periods—

• (a) the member's pensionable service under this Part other than such pensionable service as is referred to in regulation 2.A.3(1)(c) (meaning of “pensionable service”);

• (b) in the case of a person in respect of whom a transfer value in respect of the person's rights under another pension arrangement (including the 1995 Section) has been accepted under Chapter 2.F (transfers), a period equal to the person's period as an active member in any occupational pension scheme in respect of which the rights accrued;

• (c) in the case of a person who—

• (i) became an active member on the transfer of the person's employment to a new employer as the result of a transfer of an undertaking to that employer; and

• (ii) has rights under another occupational pension scheme to which the person was eligible to belong in the person's employment with the former employer, in respect of which no transfer payment has been accepted under regulation 2.F.10 (acceptance of transfer value payments),

the period of employment that qualified the member for those rights;

• (d) any period treated as qualifying service under paragraph (3), (5) or (6) or under regulation 2.A.7 (qualifying service: disregard of breaks in service);

• (e) where the member ceased to be an active member under Part 3 less than 12 months before becoming a member under this Part, any period of qualifying service under Part 3;

• (f) in the case of a person—

• (i) who is eligible to join this Section of the scheme by virtue of regulation 2.B.1(5)(c) (eligibility: general); and

• (ii) for whom the interval between leaving the 1995 Section and joining this Section of the scheme is less than one month,

a period equal to the period of qualifying service (within the meaning of the 2011 Regulations), measured in years and days, that the member was entitled to count under regulation C3 (meaning of “qualifying service”) of the 2011 Regulations when the member left the 1995 Section;

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

• (h) in the case of a Waiting Period Joiner (as defined in regulation 2.L.1(2)), a period equal in length to the period of qualifying service which the member is entitled to count under the 1995 Section;

• (i) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (j) any period of service which the member was entitled to count as qualifying service under regulation 2.A.5 (meaning of “qualifying service”) of the 2008 Regulations immediately before these Regulations came into force.

• (k) in the case of a person who—

• (i) ceased to be an active member of the 1995 Section on leaving NHS employment,

• (ii) became a deferred member of that Section on leaving that employment and has not since become a pensioner member of that Section between the date of leaving that employment and joining this Section of the Scheme, and

• (iii) became an active member of this Section of the Scheme during the period beginning with 1 October 2008 and ending with 31 March 2015 and five years or more since last leaving NHS employment,

a period equal in length to the period of qualifying service which the member is entitled to count under the 1995 Section,

• (l) in the case of a person who—

• (i) was a deferred member of the 1995 Section who gave notice for the purposes of paragraph (1) or (2) of regulation B4 of the 2011 Regulations (opting out of this Section of the scheme),

• (ii) as a result of that notice was treated as ceasing to be an active member of that Section,

• (iii) pursuant to that notice remained opted-out of that Section for five years or more, and

• (iv) became an active member of this Section of the Scheme during the period beginning with 1 October 2008 and ending with 31 March 2015,

a period equal in length to the period of qualifying service which the member is entitled to count under the 1995 Section, and

• (m) in the case of a person who—