The Teachers’ Pension Scheme (Scotland) (No. 2) Regulations 2014

When the surviving adult of a transition member applies for payment of an additional (surviving adult) pension under this scheme, the surviving adult must also apply under regulation E36 of the 2005 Regulations for payment of an additional pension under the existing scheme.

Application for payment of a child pension

37

• (1) When the eligible child of a transition member applies for payment of a child pension under this scheme, the eligible child must also apply under regulation E36 of the 2005 Regulations for payment of a child pension under the existing scheme.

• (2) The enhancement of a child pension—

• (a) is applied under regulation 149; but

• (b) is not applied under regulation E31 of the 2005 Regulations.

Calculation of a child pension of an eligible child of a transition member

38

• (1) This paragraph applies to a short-term child pension payment to a child of a transition member.

• (2) The short-term rate of child pension—

• (a) is payable under this scheme; but

• (b) is not payable under regulation E28 of the 2005 Regulations.

Rate of a child pension of an eligible child of a transition member

39

The long-term rate of a child pension of an eligible child (C) of a transition member is the sum of—

• (a) the child pension under this scheme;

• (b) the child pension under the 2005 Regulations;

• (c) any enhancement C is entitled to under regulation 149; and

• (d) any enhancement C is entitled to under Schedule 6 to the 2005 Regulations.

Reduction of child pension

40

• (1) This paragraph applies if the eligible child (C) of a transition member applies—

• (a) for payment of a child pension under this scheme; and

• (b) for payment of a child pension under the 2005 Regulations.

• (2) When this paragraph applies, the scheme manager may determine after taking advice from the scheme actuary that either or both of the following enhancements of child benefits are reduced—

• (a) C’s enhancement of a child pension under regulation 149; and

• (b) C’s enhancement of a child pension under Schedule 6 to the 2005 Regulations.

Application for payment of a death in service grant

41

• (1) The beneficiary of a transition member (D) who is entitled to a death in service grant under this scheme is not entitled to a death in service grant under regulation E24 of the 2005 Regulations.

• (2) The amount of the death in service grant paid under this scheme must be reduced by the amount of any retirement lump sum paid under regulation E8 of the 2005 Regulations in respect of D’s pensionable service under the existing scheme, other than one already recovered.

Application for payment of a death out of service grant

42

• (1) When the beneficiary of a transition member applies for payment of a death out of service grant under this scheme, the beneficiary must also apply under regulation E36 of the 2005 Regulations for payment of a death out of service grant under the existing scheme.

• (2) The amount of the death out of service grant paid under this scheme must be reduced by the amount of any retirement lump sum paid under regulation E8 of the 2005 Regulations in respect of D’s pensionable service under the existing scheme, other than one already recovered.

Application for supplementary death grant

43

The beneficiary of a transition member who is entitled to a supplementary death grant under this scheme is not entitled to a supplementary death grant under the existing scheme.

Application for payment of benefits for pension credit members

44

• (1) If a transition member (P) has not reached normal pension age under the existing scheme when P applies for payment of a pension credit retirement pension under this scheme, P must also apply for payment of benefits in respect of pensionable service under the existing scheme.

• (2) If P has reached normal pension age under the existing scheme, P may apply for payment of a pension credit retirement pension in respect of pensionable service under—

• (a) either the existing scheme or this scheme; or

• (b) both the existing scheme and this scheme.

PART 7 — Provision in relation to existing scheme

Election to opt out of existing scheme continues to have effect

45

A person (P) is taken to have opted out of this scheme in relation to an eligible employment if, on the scheme closing date—

• (a) P is not a protected member of the existing scheme; and

• (b) an election to opt out of the existing scheme in relation to that employment has effect.

Qualifying for retirement benefits under existing scheme

46

In determining whether a transition member with continuity of service is qualified for retirement benefits under the existing scheme, the member’s qualifying service includes the total of—

• (a) the member’s qualifying service under the existing scheme; and

• (b) the member’s qualifying service under this scheme.

Nomination continues to have effect

47

A nomination under regulation E24 (death grants), E26A (nomination of partner) or E27 (nomination of other adult beneficiary) of the 2005 Regulations[^f00049] has effect as if made under Part 6 of these Regulations.

Repayment of balance of contributions

48

An application by a transitional member (P) for the repayment of the balance of P’s contributions under regulation 183 is also an application for any repayment of the balance of contributions due to P under regulations C11 to C13 of the 2005 Regulations.

Residential emoluments

49

Where the money value of residential benefits in kind of a transition member (P) is treated as part of P’s contributable salary for the purposes of regulation C1(1)(a) of the 2005 Regulations, this has effect as if an application had been made under regulation 35.

Transfer payments in respect of the existing scheme

50

A transfer payment made in respect of a transition member by the scheme manager must be in relation to any benefits accrued in this scheme and any service accrued under the existing scheme.

Election to pay contributions by a person serving in a reserve force

51

• (1) An election by a transition member (P) to pay contributions made under regulation C9 of the 2005 Regulations has effect as if made under regulation 25.

• (2) On becoming an active member of this scheme, P does not begin to accrue service which counts for the purpose of benefits in respect of P’s permanent service for the purpose of regulation C9(2) of the 2005 Regulations.

Signed

JOHN SWINNEY — A member of the Scottish Government — 28th October 2014

We consent

HARRIET BALDWIN — ALUN CAIRNS — Two of the Lords Commissioners of Her Majesty’s Treasury — 5th November 2014

Explanatory note

(This note is not part of the Regulations)

EXPLANATORY NOTE

These Regulations establish a career average re-valued earnings scheme for the payment of pensions and other benefits to and in respect of teachers in Scotland. They re-enact (with corrections) the Teachers’ Pension Scheme (Scotland) Regulations 2014, which are revoked.

Part 2 contains governance provisions including delegation of the scheme manager’s functions and establishment of the Scottish Teachers’ Pension Scheme Pension Board and the Scottish Teachers’ Pension Scheme Advisory Board.

Part 3 provides for scheme membership, It sets out the key concepts of eligible employment and pensionable earnings. It contains eligibility and auto-enrolment provisions.

Part 4 provides for the establishment of a member’s pension accounts in relation to a continuous period of pensionable service under this scheme.

Chapter 2 explains how the amount of accrued pension is calculated.

Chapter 3 provides for the establishment of pension accounts.

Chapter 4 provides for the establishment of the active member’s account. This Chapter provides for the proportion of pensionable earnings accrued as pension to be revalued each year until the member leaves pensionable service.

Chapter 5 provides for the establishment of additional pension accounts.

Chapter 6 provides for deferred members’ accounts and explains how the provisional amount of deferred pension is calculated.

Chapter 7 provides for the establishment of pensioner members’ accounts.

Chapter 8 provides for the establishment of pension credit members’ accounts.

Part 5 provides for a member’s entitlement to payment of retirement benefits. It sets out the key concept of qualifying service.

Part 6 provides for death grants and survivors’ benefits.

Part 7 provides for benefits for pension credit members.

Part 8 provides for the payment and calculation of pension benefits. It also provides for the recovery and suspension of benefits in certain cases.

Part 9 provides for the payment of contributions by members and employers and also the repayment of a member’s contributions after short-service.

Part 10 provides for the payment and receipt of transfer values including club transfers.

Part 11 contains supplementary provisions on matters including employment records and the provision of information between the scheme and members.

Schedule 1 describes eligible employment.

Schedule 2 makes provision for pension flexibilities.

Schedule 3 makes transitional provision.

Footnotes

[^f00001]: 2013 c.25

[^f00002]: 2004 c.12.

[^f00003]: 1995 c.26.

[^f00004]: 2008 c.30.

[^f00005]: 1971 c.56.

[^f00006]: 1993 c.48.

[^f00007]: 1999 c.30.

[^f00008]: S.S.I. 2005/393.

[^f00010]: S.I. 2002/2788.

[^f00011]: Section 101AB was inserted by the Pensions Act 2004 (c.35), section 264.

[^f00012]: S.I. 1999/3312 to which there are amendments not relevant to these Regulations.

[^f00013]: S.I. 2002/2788.

[^f00014]: 1992 c.4.

[^f00015]: S.I. 2010/1056.

[^f00016]: See section 1 of the Civil Partnership Act 2004 (c.33) for the meaning of “civil partnership”.

[^f00017]: S.I. 2006/246.

[^f00018]: See section 37 of the Act for the meaning of “employer”.

[^f00019]: S.I. 2010/772.

[^f00020]: The result is that 2 or more pensions or lump sums may be payable in respect of the one member.

[^f00021]: 1996 c.14.

[^f00022]: Contributions are deducted under Part 9.

[^f00023]: Regulation 183(4) provides for extinguishment of rights following the refund of the member’s contributions. Regulation 197(6) provides for extinguishment of rights following a transfer value payment.

[^f00024]: See the meaning of “standard increase” in Chapter 4 of Part 3.

[^f00025]: Paragraph 3A of Schedule 29 was inserted by section 159 of the Finance Act 2006 (c.25).

[^f00026]: Note: if this period is 5 years or more, no lump sum is payable in respect of the phased retirement pension.

[^f00027]: S.I. 2009/1171.

[^f00028]: 1998 c.11.

[^f00029]: 1965 c.32; the amount currently specified in S.I. 1984/539 is £5,000.

[^f00030]: 1985 c.66.

[^f00031]: 1986 c.45.

[^f00032]: 1911 c.28, 1920 c.75, 1939 c.121, 1989 c.6.

[^f00033]: Section 237B was inserted by the Finance Act 2011 (c.11), Schedule 17, paragraph 15.

[^f00034]: 1951 c.65.

[^f00035]: See regulation 121 for P’s entitlement to a short service annuity if P is not re-qualified for retirement benefits in respect of a period of post-benefit service.

[^f00036]: 1996 c.18; Part 8 was amended by Schedule 4 to the Employment Relations Act 1999 (c.26) and sections 1 and 3 of the Employment Act 2002 (c.22).

[^f00037]: Section 14 was amended by PA 1995, Schedules 5 and 7: section 15A was inserted by WRPA 1999, section 32; section 16 was amended by PA 1995, Schedule 5 and by WRPA 1999, Schedule 2.

[^f00038]: Section 17 was amended by the Child Support, Pensions and Social Security Act 2000 (c.19).

[^f00039]: Subsection (1A) was inserted by the Pensions Act 2007, Schedule 4.

[^f00040]: S.S.I. 2014/217.

[^f00041]: 1980 c.44.

[^f00042]: S.I. 1995/2814, to which there are amendments not relevant to these Regulations.

[^f00043]: 1992 c.37.

[^f00044]: 1989 c.39.

[^f00045]: S.I. 1977/1360.

[^f00046]: See section 30(5) of the Act for the meaning of “new public body pension scheme”.

[^f00047]: Regulation C4B was added by S.S.I. 2007/189 and amended by S.S.I. 2008/227.

[^f00049]: Regulation E26A was added by S.S.I. 2007/189.

Editorial notes

[^key-e52a74b2cc81acdc24e7d064aeda58a6]: Reg. 215 in force at 1.1.2015, see reg. 1(2)(a)

[^key-1ed1774f7609c11026b298632349ceb9]: Reg. 1 in force at 1.1.2015, see reg. 1(2)(a)

[^key-52170e8567f019312f384afd16bb4f66]: Reg. 3 in force at 1.1.2015, see reg. 1(2)(a)

[^key-e87b209055e9665f7e07cef189857bef]: Reg. 2 in force at 1.1.2015, see reg. 1(2)(a)

[^key-8f034f5427d81d9214581a5ee4adf898]: Reg. 4 in force at 1.1.2015, see reg. 1(2)(a)

[^key-f864bedbb540838a1910833109223a80]: Reg. 5 in force at 1.1.2015, see reg. 1(2)(a)

[^key-e9c7286c57c48b290df9856b94b2f84f]: Reg. 6 in force at 1.1.2015, see reg. 1(2)(a)

[^key-4faf355a39ac59c5aff7c84d1d20aaec]: Reg. 7 in force at 1.1.2015, see reg. 1(2)(a)

[^key-a9076bad1141a18b7bb4af2edc29ea90]: Reg. 8 in force at 1.1.2015, see reg. 1(2)(a)

[^key-3f80d0da257d5aa2aa875807bf7ede59]: Reg. 9 in force at 1.1.2015, see reg. 1(2)(a)

[^key-e7da1be22e9f613f0bc0e9af5ee5f6c1]: Reg. 10 in force at 1.1.2015, see reg. 1(2)(a)

[^key-c044413bf08488581d36db70fbb37294]: Reg. 11 in force at 1.1.2015, see reg. 1(2)(a)

[^key-76ee4484f43cd971eae4e99cb28d25fe]: Reg. 12 in force at 1.1.2015, see reg. 1(2)(a)

[^key-3de3b083f1e08e3755f2b53ced7bfaa1]: Sch. 2 para. 3 in force at 1.4.2015, see reg. 1(2)(b)

[^key-55b186fe1376d15b3ed607805424f2ca]: Sch. 2 para. 31 in force at 1.4.2015, see reg. 1(2)(b)

[^key-f584f323c0c2f6b9e5031b970c25901a]: Sch. 3 para. 1 in force at 1.4.2015, see reg. 1(2)(b)

[^key-54de548902958d258db9a23f1add10ee]: Sch. 3 para. 2 in force at 1.4.2015, see reg. 1(2)(b)

[^key-29429602624548682570ee031e3f2854]: Sch. 3 para. 6 in force at 1.4.2015, see reg. 1(2)(b)

[^key-d13b824bb4d066d291841106ab8f3c8d]: Sch. 3 para. 9 in force at 1.4.2015, see reg. 1(2)(b)

[^key-897a06902b2f177892670c91ac7ac587]: Sch. 3 para. 21 in force at 1.4.2015, see reg. 1(2)(b)

[^key-ee5c6a7ee09f32537206fdb6a7a0d375]: Sch. 3 para. 33 in force at 1.4.2015, see reg. 1(2)(b)

[^key-6641eb62faff32e3440de0f40a6af4b8]: Sch. 3 para. 34 in force at 1.4.2015, see reg. 1(2)(b)

[^key-cdb4f65c283fa215c42ec4a5a9898a6e]: Sch. 3 para. 38 in force at 1.4.2015, see reg. 1(2)(b)

[^key-db19b2632a0d602232a026061674d5f3]: Sch. 3 para. 39 in force at 1.4.2015, see reg. 1(2)(b)

[^key-0d73dcdf654767d3085c15d0dcab7824]: Sch. 3 para. 18 in force at 1.4.2015, see reg. 1(2)(b)

[^key-859939b082a30b21d97ce8728395ddac]: Sch. 1 para. 2 in force at 1.4.2015, see reg. 1(2)(b)

[^key-444f946560f6298dab255697edd56cb9]: Reg. 22 in force at 1.4.2015, see reg. 1(2)(b)

[^key-a5a49e5247b140a5580df3c3036bb2bf]: Reg. 32 in force at 1.4.2015, see reg. 1(2)(b)

[^key-664eb6ecf70f7892c6989047fd1fa5e2]: Reg. 33 in force at 1.4.2015, see reg. 1(2)(b)

[^key-c439d857b60f5b6f3085daa3800d42d9]: Reg. 37 in force at 1.4.2015, see reg. 1(2)(b)

[^key-91849edb72ead7283961b8fd6876c814]: Reg. 90 in force at 1.4.2015, see reg. 1(2)(b)

[^key-f9bb92a8dc036aa254f5b2c782fa34cd]: Reg. 98 in force at 1.4.2015, see reg. 1(2)(b)

[^key-172390e58c6ba88f08d118d6f3b52357]: Reg. 100 in force at 1.4.2015, see reg. 1(2)(b)

[^key-9c33433323a5185ed86d7501b448173c]: Reg. 101 in force at 1.4.2015, see reg. 1(2)(b)

[^key-a61df75f2b446a6675884971138d7985]: Reg. 140 in force at 1.4.2015, see reg. 1(2)(b)

[^key-0fd254d7c2c0c8e092dcbe0bf3585f54]: Reg. 147 in force at 1.4.2015, see reg. 1(2)(b)

[^key-99ac05da9438f0884d42c689fbf5d772]: Reg. 151 in force at 1.4.2015, see reg. 1(2)(b)

[^key-65d9f1a2972b9f2d137a32046e27b3a0]: Reg. 178 in force at 1.4.2015, see reg. 1(2)(b)

[^key-071f86598e7db80d7cf0861e1c1fc6c7]: Reg. 183 in force at 1.4.2015, see reg. 1(2)(b)

[^key-5b4274669e02775fb05ebfbac060bfad]: Reg. 190 in force at 1.4.2015, see reg. 1(2)(b)

[^key-1eaf3be9e0b80fe1fff271666225445d]: Reg. 195 in force at 1.4.2015, see reg. 1(2)(b)

[^key-454e1aeb3792f9b54307198f130eb0ef]: Reg. 197 in force at 1.4.2015, see reg. 1(2)(b)

[^key-3d582739569537c438503b9fedb42b58]: Reg. 199 in force at 1.4.2015, see reg. 1(2)(b)

[^key-9f174ca9599a1c3b181674f97b5b2216]: Reg. 203 in force at 1.4.2015, see reg. 1(2)(b)

[^key-185cc72e4e67c40eac133c2acb676a05]: Reg. 205 in force at 1.4.2015, see reg. 1(2)(b)

[^key-090eda9fc4908cf3ab18f1fa43294eeb]: Reg. 209 in force at 1.4.2015, see reg. 1(2)(b)

[^key-b346f220148750f082aa3b68cbd7bf11]: Reg. 135 in force at 1.4.2015, see reg. 1(2)(b)

[^key-2de590ddb367dc6580df5f0add07dbe4]: Reg. 136 in force at 1.4.2015, see reg. 1(2)(b)

[^key-a10fca5c22a54612977cefc099be4244]: Reg. 137 in force at 1.4.2015, see reg. 1(2)(b)

[^key-f80d2ab1966645c82f18b92de1898f3e]: Reg. 138 in force at 1.4.2015, see reg. 1(2)(b)

[^key-4843b8206c982fecc88c9a30a34fd0a0]: Reg. 198 in force at 1.4.2015, see reg. 1(2)(b)

[^key-078693c6ebb803f4230e7ca6cdcfaec1]: Reg. 206 in force at 1.4.2015, see reg. 1(2)(b)

[^key-ac3df084c85837a518c6b1582f1c9f28]: Reg. 175 in force at 1.4.2015, see reg. 1(2)(b)

[^key-ae3ee069d5902d050243540a78003f3e]: Sch. 1 para. 1 in force at 1.4.2015, see reg. 1(2)(b)

[^key-b590bd9d2f33b70298b5b89bf1bea343]: Sch. 1 para. 6 in force at 1.4.2015, see reg. 1(2)(b)

[^key-917747db22b32ba5c4cb5c7e2e3b3789]: Sch. 1 para. 16 in force at 1.4.2015, see reg. 1(2)(b)

[^key-60f8ce4b460e798236f91e6c9d9701f4]: Reg. 13 in force at 1.4.2015, see reg. 1(2)(b)

[^key-2a9417c42196f4da4b41aa8a91090d56]: Reg. 14 in force at 1.4.2015, see reg. 1(2)(b)

[^key-9601917bedaa23c5a73d5acb9ebe256f]: Reg. 15 in force at 1.4.2015, see reg. 1(2)(b)

[^key-ea960a5e5d0891b05bd39806959b193d]: Reg. 16 in force at 1.4.2015, see reg. 1(2)(b)

[^key-88d96b0ff4cfcd52411ce494b33f5178]: Reg. 17 in force at 1.4.2015, see reg. 1(2)(b)

[^key-3729520d8cfa5efa9d722898583d472e]: Reg. 18 in force at 1.4.2015, see reg. 1(2)(b)

[^key-0bfc56512514e48eabd262ded0c03147]: Reg. 19 in force at 1.4.2015, see reg. 1(2)(b)

[^key-79d8f6038b508219b52940bd1a0a3d9e]: Reg. 20 in force at 1.4.2015, see reg. 1(2)(b)

[^key-18619343385af865d2b59146f0ba1202]: Reg. 21 in force at 1.4.2015, see reg. 1(2)(b)

[^key-875e8e206f6fa27bad1963a60e98f155]: Reg. 23 in force at 1.4.2015, see reg. 1(2)(b)

[^key-daf13b46b6ef2bd867c0e621a7d1a657]: Reg. 24 in force at 1.4.2015, see reg. 1(2)(b)

[^key-ffe00ad65a2e3bd35e666859646a1b8b]: Reg. 25 in force at 1.4.2015, see reg. 1(2)(b)

[^key-566b6798ac190a6e45c25a7d8aaf82ef]: Reg. 26 in force at 1.4.2015, see reg. 1(2)(b)

[^key-24b57e69f0fa3f054b9f41fde52a1672]: Reg. 27 in force at 1.4.2015, see reg. 1(2)(b)

[^key-fedb8a861c46e92c994bbbf0ea085ea9]: Reg. 28 in force at 1.4.2015, see reg. 1(2)(b)

[^key-96a609b63bce62d4e7204768fbf2c44a]: Reg. 29 in force at 1.4.2015, see reg. 1(2)(b)

[^key-3caf2d65df3740f453eb67f12de3a301]: Reg. 30 in force at 1.4.2015, see reg. 1(2)(b)

[^key-ba41ca237cae949b3a19d9268afafe0c]: Reg. 31 in force at 1.4.2015, see reg. 1(2)(b)

[^key-bc017ad1c245947614b7139d6a55ff28]: Reg. 34 in force at 1.4.2015, see reg. 1(2)(b)

[^key-43d1348c4013e474eaacc5f4507a70bf]: Reg. 35 in force at 1.4.2015, see reg. 1(2)(b)

[^key-6eb91e506ff10eafd7bdaf928634dd16]: Reg. 36 in force at 1.4.2015, see reg. 1(2)(b)

[^key-bbbc33d89edd4518a3d659f6dbcdb2a8]: Reg. 38 in force at 1.4.2015, see reg. 1(2)(b)

[^key-02ff7d3621e30a41d5ec1e414a86f535]: Reg. 39 in force at 1.4.2015, see reg. 1(2)(b)

[^key-43385fb4294473a72e5b6f0545fc05af]: Reg. 40 in force at 1.4.2015, see reg. 1(2)(b)

[^key-b58a07827803104948c9f06987744e84]: Reg. 41 in force at 1.4.2015, see reg. 1(2)(b)

[^key-2d10ab42a5457741e4083bd563496e75]: Reg. 42 in force at 1.4.2015, see reg. 1(2)(b)

[^key-d53e2bf146132102618af990f630e60c]: Reg. 43 in force at 1.4.2015, see reg. 1(2)(b)

[^key-e98b6b216194383594c6719e9691492e]: Reg. 44 in force at 1.4.2015, see reg. 1(2)(b)

[^key-1787167ad8c5712fc28995d94deeb2b9]: Reg. 45 in force at 1.4.2015, see reg. 1(2)(b)

[^key-c7bb354ecb69639ca486a5a2c3b5fca9]: Reg. 46 in force at 1.4.2015, see reg. 1(2)(b)

[^key-9ebf2eef4c4216d98580dd8bee182daf]: Reg. 47 in force at 1.4.2015, see reg. 1(2)(b)

[^key-89a107a74026766bfe9a66660fc08c07]: Reg. 48 in force at 1.4.2015, see reg. 1(2)(b)

[^key-aa77514beaaa0851477b02cd41ae26f3]: Reg. 49 in force at 1.4.2015, see reg. 1(2)(b)

[^key-394cf8de756cbf56dc56b3d7031b5c87]: Reg. 50 in force at 1.4.2015, see reg. 1(2)(b)

[^key-381fa130aecb01eea1e1a82bb397d617]: Reg. 51 in force at 1.4.2015, see reg. 1(2)(b)

[^key-dc2a41e0cb5dcb326df45dc1193066cc]: Reg. 52 in force at 1.4.2015, see reg. 1(2)(b)

[^key-66b5386b27aac6a25a2da6a1e473e886]: Reg. 53 in force at 1.4.2015, see reg. 1(2)(b)

[^key-c0ed96910428a22382bf4e3d8fd7acd1]: Reg. 54 in force at 1.4.2015, see reg. 1(2)(b)

[^key-35985c9cd53449d5410614d1ebe3717b]: Reg. 55 in force at 1.4.2015, see reg. 1(2)(b)

[^key-ce027795827f9b150dfd34942bfc8454]: Reg. 56 in force at 1.4.2015, see reg. 1(2)(b)

[^key-d8bc61635d61d7fe9c2c67de40265172]: Reg. 57 in force at 1.4.2015, see reg. 1(2)(b)

[^key-7de57e14e05539f3860ccd33ee3b93ca]: Reg. 58 in force at 1.4.2015, see reg. 1(2)(b)

[^key-a504f3167de35a11d47f3b562100e5ca]: Reg. 59 in force at 1.4.2015, see reg. 1(2)(b)

[^key-399cd511fef52b9393d684abe72bcfda]: Reg. 60 in force at 1.4.2015, see reg. 1(2)(b)

[^key-62a8c277245f4ce345a5f12115180563]: Reg. 61 in force at 1.4.2015, see reg. 1(2)(b)

[^key-c94ea2fa2fec2aec89e2cb3fd6506036]: Reg. 62 in force at 1.4.2015, see reg. 1(2)(b)

[^key-3421764b75128a3cb524e81d18285566]: Reg. 63 in force at 1.4.2015, see reg. 1(2)(b)

[^key-5a27316a546552df41ae75e5614b3e74]: Reg. 64 in force at 1.4.2015, see reg. 1(2)(b)

[^key-ba12c3c5686cfebc402e02f9dc332e92]: Reg. 65 in force at 1.4.2015, see reg. 1(2)(b)

[^key-4a701519e1b7d0d79701df96967a3e86]: Reg. 66 in force at 1.4.2015, see reg. 1(2)(b)

[^key-62ba76b001dd7134c484ebd17cda0b1d]: Reg. 67 in force at 1.4.2015, see reg. 1(2)(b)

[^key-824134046bde062fd2da5de5db12d7e0]: Reg. 68 in force at 1.4.2015, see reg. 1(2)(b)

[^key-66e3868378b9f89a3873b981b9193b9a]: Reg. 69 in force at 1.4.2015, see reg. 1(2)(b)

[^key-7799eb2459650780025cb64e4f96ef6c]: Reg. 70 in force at 1.4.2015, see reg. 1(2)(b)

[^key-f99be7be39e6f2c5d643e3aff3b6334b]: Reg. 71 in force at 1.4.2015, see reg. 1(2)(b)

[^key-8fc308c9beca66359996eaa0bfa419e6]: Reg. 72 in force at 1.4.2015, see reg. 1(2)(b)

[^key-89e9ddf22d066e16d65a9b86ae092e20]: Reg. 73 in force at 1.4.2015, see reg. 1(2)(b)

[^key-b3ba36c78ddb43b83eb326c2e7708378]: Reg. 74 in force at 1.4.2015, see reg. 1(2)(b)

[^key-3a241df917ce35feb79ec823c21f0e41]: Reg. 75 in force at 1.4.2015, see reg. 1(2)(b)

[^key-9598f9beaf2602c5791092391865d50a]: Reg. 76 in force at 1.4.2015, see reg. 1(2)(b)

[^key-88a661fc67d0b5901997e0216a5f2cae]: Reg. 77 in force at 1.4.2015, see reg. 1(2)(b)

[^key-64e73632ce3c2e08f41a297c500eacf4]: Reg. 78 in force at 1.4.2015, see reg. 1(2)(b)

[^key-5fb526df93c275e89f3f92cf51cf0c0d]: Reg. 79 in force at 1.4.2015, see reg. 1(2)(b)

[^key-30282f9cf18ec3c7444eac50614f3fd3]: Reg. 80 in force at 1.4.2015, see reg. 1(2)(b)

[^key-a390f45f9c3c7038debbd1448d5c93b4]: Reg. 81 in force at 1.4.2015, see reg. 1(2)(b)

[^key-0fcdf7ec31ff980c7779ab58bb8de374]: Reg. 82 in force at 1.4.2015, see reg. 1(2)(b)

[^key-c6fe5491133c644872b8e24a395fdaea]: Reg. 83 in force at 1.4.2015, see reg. 1(2)(b)

[^key-588918493b41cd04be4dbf26929214d2]: Reg. 84 in force at 1.4.2015, see reg. 1(2)(b)

[^key-9a85237093f7cbc3d8027cc4b7bfe7a5]: Reg. 85 in force at 1.4.2015, see reg. 1(2)(b)

[^key-2922c21297ea54e6312d22478f39a056]: Reg. 86 in force at 1.4.2015, see reg. 1(2)(b)

[^key-c9c4de8210898c17a8514e7626225704]: Reg. 87 in force at 1.4.2015, see reg. 1(2)(b)

[^key-bf00bce35f9eabc00db7e56c5a43384f]: Reg. 88 in force at 1.4.2015, see reg. 1(2)(b)

[^key-4529460dd8518d96ee3b185d909c6a85]: Reg. 89 in force at 1.4.2015, see reg. 1(2)(b)

[^key-64c2c722fc794915566c694bb3484f5a]: Reg. 91 in force at 1.4.2015, see reg. 1(2)(b)

[^key-1873c21b1f5884a78efa64e254fc7419]: Reg. 92 in force at 1.4.2015, see reg. 1(2)(b)

[^key-6c4c882c90ca9b4dbbff65d516b14c58]: Reg. 93 in force at 1.4.2015, see reg. 1(2)(b)

[^key-eca493c1a794e903cd7490dd51bc86cd]: Reg. 94 in force at 1.4.2015, see reg. 1(2)(b)

[^key-7a2177704525f8f9e8fd7f7e81efc242]: Reg. 95 in force at 1.4.2015, see reg. 1(2)(b)

[^key-f7458d9d482a0965220ef6a4deeebb57]: Reg. 96 in force at 1.4.2015, see reg. 1(2)(b)

[^key-b7c7dbe031e419b7a4f373c0c88bc1bd]: Reg. 97 in force at 1.4.2015, see reg. 1(2)(b)

[^key-1c8cff5a32bc42234839c9dcf9cef2f6]: Reg. 99 in force at 1.4.2015, see reg. 1(2)(b)

[^key-f50e6dfbe73963638f399757d2ff2754]: Reg. 102 in force at 1.4.2015, see reg. 1(2)(b)

[^key-07978ec83db9b6f5f9c598fbe76f2b45]: Reg. 103 in force at 1.4.2015, see reg. 1(2)(b)

[^key-38db96988c85f98d3918bff6d69814f0]: Reg. 104 in force at 1.4.2015, see reg. 1(2)(b)

[^key-084f5635e477035e2b7cedf580ca4935]: Reg. 105 in force at 1.4.2015, see reg. 1(2)(b)

[^key-d7b1d3e897ecb9ad42a6a5b0a89da2d6]: Reg. 106 in force at 1.4.2015, see reg. 1(2)(b)

[^key-73ac5538b49b519fbb07d9a2789e19b9]: Reg. 107 in force at 1.4.2015, see reg. 1(2)(b)

[^key-3faa83006635c1bcce23a96acde0e3a1]: Reg. 108 in force at 1.4.2015, see reg. 1(2)(b)

[^key-1c6a8a78b5cb38f94227155cf2eb9d2f]: Reg. 109 in force at 1.4.2015, see reg. 1(2)(b)

[^key-0f3ac5d75dadd80095d03feeb96729f0]: Reg. 110 in force at 1.4.2015, see reg. 1(2)(b)

[^key-60d931c2a14e67d3d90809dce5062d66]: Reg. 111 in force at 1.4.2015, see reg. 1(2)(b)

[^key-69ffe18e6baa8cce453cd050ff038f41]: Reg. 112 in force at 1.4.2015, see reg. 1(2)(b)

[^key-50c2c74711515d4a26e8580fb0855e3f]: Reg. 113 in force at 1.4.2015, see reg. 1(2)(b)

[^key-c9e15bb0e32907a96fffb0b654a52755]: Reg. 114 in force at 1.4.2015, see reg. 1(2)(b)

[^key-cda7c28848feeedd299aa22b16b80344]: Reg. 115 in force at 1.4.2015, see reg. 1(2)(b)

[^key-2cc2201d909427b51607041256fe4fab]: Reg. 116 in force at 1.4.2015, see reg. 1(2)(b)

[^key-a06df3581d9befdf36c2a5775da7f748]: Reg. 117 in force at 1.4.2015, see reg. 1(2)(b)

[^key-088004a258627cf8fcb2a3c6663c1722]: Reg. 118 in force at 1.4.2015, see reg. 1(2)(b)

[^key-7020f55bd90f51152a35c1301dfc3702]: Reg. 119 in force at 1.4.2015, see reg. 1(2)(b)

[^key-ee65777e70435c955980206c714bed13]: Reg. 120 in force at 1.4.2015, see reg. 1(2)(b)

[^key-d574b2f160349f0f26f05fdb32bc062e]: Reg. 121 in force at 1.4.2015, see reg. 1(2)(b)

[^key-fca0403b7bbb4a0d6da1047324c5c353]: Reg. 122 in force at 1.4.2015, see reg. 1(2)(b)

[^key-d51a1c9a55eaaf2f70038a3460cee2ac]: Reg. 123 in force at 1.4.2015, see reg. 1(2)(b)

[^key-50b55aca751342a04cc479308b2159bc]: Reg. 124 in force at 1.4.2015, see reg. 1(2)(b)

[^key-285289913c0132789036d5d4ef7bf32e]: Reg. 125 in force at 1.4.2015, see reg. 1(2)(b)

[^key-4108c270143e9775ad613632c14a1db7]: Reg. 126 in force at 1.4.2015, see reg. 1(2)(b)

[^key-cb06ff0e33d4906864c523e050e53e66]: Reg. 127 in force at 1.4.2015, see reg. 1(2)(b)

[^key-4466a45bfb7b939067b767de04ff0d06]: Reg. 128 in force at 1.4.2015, see reg. 1(2)(b)

[^key-0489d97ddfec1a893666f3de46e81452]: Reg. 129 in force at 1.4.2015, see reg. 1(2)(b)

[^key-7ec40e84f9698d1e157769600a4c4588]: Reg. 130 in force at 1.4.2015, see reg. 1(2)(b)

[^key-2645650c898cf91b59b0f161f4f9ae69]: Reg. 131 in force at 1.4.2015, see reg. 1(2)(b)

[^key-ebda3cf30a3d25ade4863a14f16cae50]: Reg. 132 in force at 1.4.2015, see reg. 1(2)(b)

[^key-4af6bc214b4e5df2de40f1ed3bfbe0f8]: Reg. 133 in force at 1.4.2015, see reg. 1(2)(b)

[^key-f6d8720967c2dc11439a607b94b69b58]: Reg. 134 in force at 1.4.2015, see reg. 1(2)(b)

[^key-a7874033a399db612c5e7ce03ee85668]: Reg. 139 in force at 1.4.2015, see reg. 1(2)(b)

[^key-efbcdb02e1a2e6f345686e7ece23a9b4]: Reg. 141 in force at 1.4.2015, see reg. 1(2)(b)

[^key-47ad534220b1fd702ef63b8a5bc56132]: Reg. 142 in force at 1.4.2015, see reg. 1(2)(b)

[^key-7ba1c81ae56595159c875b973bf4d267]: Reg. 143 in force at 1.4.2015, see reg. 1(2)(b)

[^key-88b2ace8b7e889de655ea5c57974fe7b]: Reg. 144 in force at 1.4.2015, see reg. 1(2)(b)

[^key-008fb2b09af23fcb873250795513ae90]: Reg. 145 in force at 1.4.2015, see reg. 1(2)(b)

[^key-ed61bb9dce62962702240fa2c9b2b663]: Reg. 146 in force at 1.4.2015, see reg. 1(2)(b)

[^key-ab7876ac37c2d18856648d6206d3f684]: Reg. 148 in force at 1.4.2015, see reg. 1(2)(b)

[^key-312615e0002960a653e08a23215dae4d]: Reg. 149 in force at 1.4.2015, see reg. 1(2)(b)

[^key-55e0bf94f7f5a95a1523104e99cecff6]: Reg. 150 in force at 1.4.2015, see reg. 1(2)(b)

[^key-254c3a17e72cdd7ddf9a56ef41503daf]: Reg. 152 in force at 1.4.2015, see reg. 1(2)(b)

[^key-4d01eac064a57c2d98981cb6480c7ad1]: Reg. 153 in force at 1.4.2015, see reg. 1(2)(b)

[^key-6b68f34b743a72249df2a4b0b4e5e54e]: Reg. 154 in force at 1.4.2015, see reg. 1(2)(b)

[^key-b37cd4a2806e1986591c103de4fd5e6c]: Reg. 155 in force at 1.4.2015, see reg. 1(2)(b)

[^key-861060d94517dd6905ea3410926cd858]: Reg. 156 in force at 1.4.2015, see reg. 1(2)(b)

[^key-2977e497c684b852e1f5bd910ef77bc0]: Reg. 157 in force at 1.4.2015, see reg. 1(2)(b)

[^key-0a9e0f770078386015f1ac5dcb713b90]: Reg. 158 in force at 1.4.2015, see reg. 1(2)(b)

[^key-e2cf00624fa32a132eb60adee5adf4a9]: Reg. 159 in force at 1.4.2015, see reg. 1(2)(b)

[^key-863edfce2850b3103f8328dffcf65a2d]: Reg. 160 in force at 1.4.2015, see reg. 1(2)(b)

[^key-9944724b4a6cd4c14e94ebae3e948f33]: Reg. 161 in force at 1.4.2015, see reg. 1(2)(b)

[^key-901ca6d4a78c63f794c915efba56ccaa]: Reg. 162 in force at 1.4.2015, see reg. 1(2)(b)

[^key-25181121ec7e4bfca015bd5f1b1ff94a]: Reg. 163 in force at 1.4.2015, see reg. 1(2)(b)

[^key-8dc6de8827b98162bda8d337cb5133d1]: Reg. 164 in force at 1.4.2015, see reg. 1(2)(b)

[^key-43330afa5774a8cdb8718bffa8561f39]: Reg. 165 in force at 1.4.2015, see reg. 1(2)(b)

[^key-cff4905c1b9ba71550797ce10eb9d15d]: Reg. 166 in force at 1.4.2015, see reg. 1(2)(b)

[^key-fe0e024e69ae08f90c60f71e5cf10cf5]: Reg. 167 in force at 1.4.2015, see reg. 1(2)(b)

[^key-4e6bea71517251723f7e0cdd9db04803]: Reg. 168 in force at 1.4.2015, see reg. 1(2)(b)

[^key-b4e3286c1dd2b9ce7a39ef2fc97928a8]: Reg. 169 in force at 1.4.2015, see reg. 1(2)(b)

[^key-607675632be14a051de5598f3be79deb]: Reg. 170 in force at 1.4.2015, see reg. 1(2)(b)

[^key-3cf7e19114d540ac0f1732a80555aaf1]: Reg. 171 in force at 1.4.2015, see reg. 1(2)(b)

[^key-eaa727b4486474ba812e4f1e66d2a987]: Reg. 172 in force at 1.4.2015, see reg. 1(2)(b)

[^key-a675265e36137be68acbb6983709626f]: Reg. 173 in force at 1.4.2015, see reg. 1(2)(b)

[^key-b41ff55dd1e178995f96ca0302b720ca]: Reg. 174 in force at 1.4.2015, see reg. 1(2)(b)

[^key-934f7c46f89804e107f580f0ba1d9508]: Reg. 176 in force at 1.4.2015, see reg. 1(2)(b)

[^key-ccdeea3774c6e57eb7f776dbf22907a5]: Reg. 177 in force at 1.4.2015, see reg. 1(2)(b)

[^key-66e313c3679ea21baf1ed6b99e15f32c]: Reg. 180 in force at 1.4.2015, see reg. 1(2)(b)

[^key-529876668792f9b4e2a68d26a6cbd455]: Reg. 181 in force at 1.4.2015, see reg. 1(2)(b)

[^key-a6279772cff44761bfcf914cfd77b5a9]: Reg. 182 in force at 1.4.2015, see reg. 1(2)(b)

[^key-4afba8532114b106b650e17fbab102cf]: Reg. 184 in force at 1.4.2015, see reg. 1(2)(b)

[^key-c837ade5d7058aff64268a5066372251]: Reg. 185 in force at 1.4.2015, see reg. 1(2)(b)

[^key-f7562198930fa858d5e3ae9805040506]: Reg. 187 in force at 1.4.2015, see reg. 1(2)(b)

[^key-0a3c0e4d1e71f7fd467a58db564d2e64]: Reg. 188 in force at 1.4.2015, see reg. 1(2)(b)

[^key-cf36b74279b1cfaab6919fa3cafe4b88]: Reg. 189 in force at 1.4.2015, see reg. 1(2)(b)

[^key-995c96b80ec2eababa2ca88523e858b2]: Reg. 191 in force at 1.4.2015, see reg. 1(2)(b)

[^key-cfd184da7739a2b2b398797a86348cde]: Reg. 192 in force at 1.4.2015, see reg. 1(2)(b)

[^key-564f5ed243fa455a6e20048a7271c9ae]: Reg. 193 in force at 1.4.2015, see reg. 1(2)(b)

[^key-3e4d74b1a586e1c0c053c83c7d61981c]: Reg. 194 in force at 1.4.2015, see reg. 1(2)(b)

[^key-53e6272c39e1778b632fed255526963d]: Reg. 196 in force at 1.4.2015, see reg. 1(2)(b)

[^key-ea7606cd4b48470cdfef337ceafac930]: Reg. 200 in force at 1.4.2015, see reg. 1(2)(b)

[^key-b1cbaa936fd8e37691b99c1f262d626d]: Reg. 201 in force at 1.4.2015, see reg. 1(2)(b)

[^key-c48ba0e97048961f048c914f367bfdc5]: Reg. 202 in force at 1.4.2015, see reg. 1(2)(b)

[^key-9c6147cf349e0f702f67675f185610c9]: Reg. 204 in force at 1.4.2015, see reg. 1(2)(b)

[^key-a3b265d8e0c76e9aae127f2634eb24e4]: Reg. 207 in force at 1.4.2015, see reg. 1(2)(b)

[^key-0c165cdd82cff873b88653d756d2bcc5]: Reg. 208 in force at 1.4.2015, see reg. 1(2)(b)

[^key-fe35c322a70b9f8f46ef2ab7738e9630]: Reg. 210 in force at 1.4.2015, see reg. 1(2)(b)

[^key-34f0438dba1ec4e77cbd570cb960565a]: Reg. 211 in force at 1.4.2015, see reg. 1(2)(b)

[^key-198f1627055c71c3ecf4e28b8436be5c]: Reg. 212 in force at 1.4.2015, see reg. 1(2)(b)

[^key-18799d36b0337a648f9c965acd07d858]: Reg. 213 in force at 1.4.2015, see reg. 1(2)(b)

[^key-1013f3bbcc865bc745271a5da6d1027a]: Reg. 214 in force at 1.4.2015, see reg. 1(2)(b)

[^key-5c6a6390635ef385d7ee59f3d8ddfdfd]: Sch. 1 para. 3 in force at 1.4.2015, see reg. 1(2)(b)

[^key-61978ad8530da237507fc25704658cb1]: Sch. 1 para. 4 in force at 1.4.2015, see reg. 1(2)(b)

[^key-66c15945d81114d7acff71119beee098]: Sch. 1 para. 5 in force at 1.4.2015, see reg. 1(2)(b)

[^key-c11b06e3df31a356dff3cb329994c327]: Sch. 1 para. 7 in force at 1.4.2015, see reg. 1(2)(b)

[^key-1e5fe091269d6483e050d4e87d3f88d8]: Sch. 1 para. 8 in force at 1.4.2015, see reg. 1(2)(b)

[^key-b386232e76c0242dabef371de40489ba]: Sch. 1 para. 9 in force at 1.4.2015, see reg. 1(2)(b)

[^key-7b9e7d4cca3d5d3581877996c3e41872]: Sch. 1 para. 10 in force at 1.4.2015, see reg. 1(2)(b)

[^key-23569a81992ae549ee318cea15be1733]: Sch. 1 para. 11 in force at 1.4.2015, see reg. 1(2)(b)

[^key-5c8f2ded8b4d265ade5f88627a7b9fed]: Sch. 1 para. 12 in force at 1.4.2015, see reg. 1(2)(b)

[^key-378f9f871c1ba8c55aab0e35d5bc4e80]: Sch. 1 para. 13 in force at 1.4.2015, see reg. 1(2)(b)

[^key-e72f48bb84f941b6f8ecea5f0532c022]: Sch. 1 para. 14 in force at 1.4.2015, see reg. 1(2)(b)

[^key-1e56251d11c3690a6e5b7597ae798e34]: Sch. 1 para. 15 in force at 1.4.2015, see reg. 1(2)(b)

[^key-8fbcbda92fd248aa75a1730fb903203e]: Sch. 1 para. 17 in force at 1.4.2015, see reg. 1(2)(b)

[^key-e64596aa4f4f63e598a35f501d691afb]: Sch. 2 para. 1 in force at 1.4.2015, see reg. 1(2)(b)

[^key-72475cf3046e0c4ae91c78ebcec06fb5]: Sch. 2 para. 2 in force at 1.4.2015, see reg. 1(2)(b)

[^key-10a7762556c70385baf50b69ac9f3d99]: Sch. 2 para. 4 in force at 1.4.2015, see reg. 1(2)(b)

[^key-82ab6ceb48a5a93578b2d03df7b8c5e7]: Sch. 2 para. 5 in force at 1.4.2015, see reg. 1(2)(b)

[^key-adbd17bb0d8050e6cfb4b33d625d6714]: Sch. 2 para. 6 in force at 1.4.2015, see reg. 1(2)(b)

[^key-be7e3363f87eb97717c55c6c114ba495]: Sch. 2 para. 7 in force at 1.4.2015, see reg. 1(2)(b)

[^key-3d0f7c418c0810c10edd2525df3f6455]: Sch. 2 para. 8 in force at 1.4.2015, see reg. 1(2)(b)

[^key-1fa5af7c4dcc4b860dba0ee7f58560ff]: Sch. 2 para. 9 in force at 1.4.2015, see reg. 1(2)(b)

[^key-88c48ae98fff92be7aecbe757a45ffbd]: Sch. 2 para. 10 in force at 1.4.2015, see reg. 1(2)(b)

[^key-9fe1c8a296ad62af3412bbaa35b71194]: Sch. 2 para. 11 in force at 1.4.2015, see reg. 1(2)(b)

[^key-5f7b9559bf80d9857c512f83e806bbc1]: Sch. 2 para. 12 in force at 1.4.2015, see reg. 1(2)(b)

[^key-bc9485722528ffe60ca0a042d52bae6b]: Sch. 2 para. 13 in force at 1.4.2015, see reg. 1(2)(b)

[^key-161b2faf53f92be9800ae5ed729a9e9d]: Sch. 2 para. 14 in force at 1.4.2015, see reg. 1(2)(b)

[^key-3ba847836b0c5a098f025a7e13d800af]: Sch. 2 para. 15 in force at 1.4.2015, see reg. 1(2)(b)

[^key-743827ee3ec9095356ab81c90f529929]: Sch. 2 para. 16 in force at 1.4.2015, see reg. 1(2)(b)

[^key-33f487f6146b2ad24ede88ee4bef74b2]: Sch. 2 para. 17 in force at 1.4.2015, see reg. 1(2)(b)

[^key-70912322f541e875b228fdfccdd25624]: Sch. 2 para. 18 in force at 1.4.2015, see reg. 1(2)(b)

[^key-9882749ceb6a95b617eb46529c85193c]: Sch. 2 para. 19 in force at 1.4.2015, see reg. 1(2)(b)

[^key-1ba7a0ab525dedec5a6a7d6e08e2de3e]: Sch. 2 para. 20 in force at 1.4.2015, see reg. 1(2)(b)

[^key-d294669e18cf1fbce8d3640e286854b7]: Sch. 2 para. 21 in force at 1.4.2015, see reg. 1(2)(b)

[^key-e9f0f4c83c27dbc85d27f98e7b07a8d9]: Sch. 2 para. 22 in force at 1.4.2015, see reg. 1(2)(b)

[^key-312cce0ecaae7547c903593b3fe815a1]: Sch. 2 para. 23 in force at 1.4.2015, see reg. 1(2)(b)

[^key-e03a69fe2fdbac7d08fe50936e56e0c3]: Sch. 2 para. 24 in force at 1.4.2015, see reg. 1(2)(b)

[^key-ccaa7e18538af71529d62ffbb021fdda]: Sch. 2 para. 25 in force at 1.4.2015, see reg. 1(2)(b)

[^key-09b31d002d4656939c3b369581b79dab]: Sch. 2 para. 26 in force at 1.4.2015, see reg. 1(2)(b)

[^key-62731b36ab2859c1d8fe12e76552e85a]: Sch. 2 para. 27 in force at 1.4.2015, see reg. 1(2)(b)

[^key-db401980a5f94d234dd855d4b9f1649b]: Sch. 2 para. 28 in force at 1.4.2015, see reg. 1(2)(b)

[^key-33f178e138d666ad627a3162c2f4c05a]: Sch. 2 para. 29 in force at 1.4.2015, see reg. 1(2)(b)

[^key-4829ab3f78e33c20aa149768eeb31c2e]: Sch. 2 para. 30 in force at 1.4.2015, see reg. 1(2)(b)

[^key-3c4aa60543332969addc00d674b3ec3b]: Sch. 2 para. 32 in force at 1.4.2015, see reg. 1(2)(b)

[^key-7ebfaea0f9ab7202182196e18a8fb5d5]: Sch. 2 para. 33 in force at 1.4.2015, see reg. 1(2)(b)