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The National Health Service Pension Scheme (Scotland) Regulations 2015

Type Scottish-Statutory-Instrument

Publication 2015-03-02

Last updated 2025-10-31

State In force

Jurisdiction Scotland

Department King's Printer for Scotland

Source legislation.gov.uk

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(d) is not more than 10 days after the date on which M is provided with the statement of entitlement.

(4) In paragraph (3), the required period is—

(a) the period of 3 months beginning with the date of M's application for a statement of entitlement; or

(b) such longer period (not exceeding 6 months) beginning with that date as may reasonably be required if, for reasons beyond the control of the scheme manager, the information required to calculate the cash equivalent or club transfer value cannot be obtained.

(5) For the purposes of paragraph (3)(d), Saturdays, Sundays, Christmas Day, New Year's Day and Good Friday must be ignored.

Application for transfer value payment

135

(1) A member (M) who has applied for and received a statement of entitlement may apply in writing to the scheme manager for a transfer value payment to be made.

(2) The application must be made before the end of the period of 3 months starting with the guarantee date.

(3) On making the application M becomes entitled to payment of an amount equal, or amounts equal in aggregate, to—

(a) the amount specified in the statement of entitlement; or

(b) that amount subject to any increase specified in regulation 136(2).

(4) In this Part a payment under paragraph (3) is referred to as “the guaranteed cash equivalent transfer value payment”.

(5) The application—

(a) must specify the pension scheme or other arrangement to which the payment should be applied; and

(b) must meet such other conditions as are required by the scheme manager.

(6) The application may be withdrawn by notice in writing to the scheme manager unless, before the notice is given, an agreement for the application of the whole or part of the guaranteed cash equivalent transfer value payment has been entered into with a third party.

Transfer value payments: time limits

136

(1) The guaranteed cash equivalent transfer value payment must be made not later than—

(a) the end of the period of 6 months after the guarantee date; or

(b) if earlier, the date on which the member attains normal pension age.

(2) If the payment is made after the time specified in paragraph (1)(a), the amount of the payment must be increased by the relevant amount.

(3) The relevant amount is—

(a) if the amount specified in the statement of entitlement (SEA) is less than the amount it would have been if the guarantee date had been the date on which the payment is made, the amount of the difference;

(b) if—

(i) the SEA is greater than the amount it would have been if the guarantee date had been the date on which the payment is made, and

(ii) there was no reasonable excuse for the delay in payment,

interest on the SEA calculated on a daily basis starting on the guarantee date and ending on the date the payment is made at an annual rate of 1% above the base rate.

(4) Paragraph (5) applies if—

(a) disciplinary or court proceedings against M are started before the end of the period of 12 months starting with the date on which M leaves the employment which qualified M for being a member of this scheme; and

(b) it appears to the scheme manager that the proceedings may result in all or part of M's benefits being forfeited under paragraph 12 of Schedule 3.

(5) The scheme manager may defer making a payment under this Section until the end of the period of 3 months starting on the day the proceedings (including any proceedings on appeal) are finally determined.

(6) If a direction is given under paragraph 12 of Schedule 3 for the forfeiture of M's benefits, this regulation applies as if the SEA were reduced by an amount equal to the value of the benefits forfeited, as determined by the scheme actuary.

(7) Paragraph (8) or (9) applies if M is not entitled to an age retirement pension by virtue of regulation 71.

(8) If M's application specifies that the guaranteed cash equivalent transfer value payment is made to a registered occupational pension scheme or a registered personal pension scheme, the application may be made only if—

(a) M became a member of the other scheme before the end of the period of 12 months starting on the day after the leaving date; and

(b) the application is made not later than—

(i) the end of the period of 12 months starting on the day M became a member of the other scheme, or

(ii) if M became a member of the other scheme on or before the leaving date, the end of the period of 12 months starting on the day after the leaving date.

(9) If paragraph (8) does not apply, M's application may only be made before the end of the period of 12 months starting on the day after the leaving date.

(10) In paragraphs (8) and (9), the leaving date is the day on which M ceased to be in the pensionable service in which the rights accrued.

(11) M may require the scheme manager to make a club transfer value payment only during the period of 12 months starting with the day on which M becomes eligible to be an active member of the scheme to which the payment is to be made.

How transfer value payments may be applied

137

(1) A deferred member (DM) may require the scheme manager to apply the guaranteed cash equivalent transfer value payment only in one of the ways permitted under section 95 of the 1993 Act.

(2) In any other case, a member may require the scheme manager to apply the guaranteed cash equivalent transfer value payment only in one of the ways permitted under section 101AE of the 1993 Act.

(3) The whole of the guaranteed cash equivalent transfer value payment must be applied, unless paragraph (4) applies.

(4) Benefits attributable to—

(a) DM’s accrued rights to a guaranteed minimum pension; or

(b) DM’s accrued rights attributable to service in a contracted-out employment (within the meaning of section 8 of the 1993 Act) on or after 6th April 1997,

may be excluded from the guaranteed cash equivalent payment if section 96(2) of the 1993 Act applies (trustees or managers of certain receiving schemes or arrangements able and willing to accept a transfer payment only in respect of the members other rights).

(5) A transfer payment may be made only to—

(a) a pension scheme (other than a connected scheme) that is registered under Chapter 2 of Part 4 of the 2004 Act; or

(b) an arrangement that is a qualifying recognised overseas pension scheme for the purposes of that Part (see section 169(2) of that Act).

(6) Paragraph (1) applies whether or not DM is entitled to a guaranteed cash equivalent transfer value payment under Chapter 1 of Part 4ZA of the 1993 Act.

Calculating amounts of value or club transfer value

138

(1) The amount of the guaranteed cash equivalent transfer value payment is to be calculated and verified by the scheme manager in accordance with the Occupational Pension Schemes (Transfer Values) Regulations 1996 .

(2) In determining the factors to be used in the calculation of the member's (M's) guaranteed cash equivalent, the scheme manager must take account of—

(a) M's prospective normal pension age;

(b) advice from the scheme actuary.

(3) If the amount calculated in accordance with paragraph (1) or (5) is less than M's minimum transfer value (if any), the amount of the guaranteed cash equivalent transfer value payment is to be equal to that value.

(4) In paragraph (3) “minimum transfer value” means the sum of—

(a) any transfer value payments that have been made to this scheme in respect of M as a result of which M is entitled to count any pensionable service under this scheme by reference to which the accrued rights subject to the transfer are calculated; and

(b) any contributions paid by M under Part 4 as a result of which M is entitled to count such service.

(5) If the transfer is a club transfer, the amount of the transfer value payment is calculated in accordance with the club transfer arrangements rather than paragraph (1).

(6) If a club transfer value is paid later than 6 months after the guarantee date, the amount of the club transfer value as specified in the statement of entitlement must be increased if necessary so that it is equal to the amount it would have been if the guarantee date had been the date on which the payment is made.

Effect of transfer-out

139

If a transfer value payment is made under this Section in respect of a person's rights under the scheme, those rights are extinguished.

SECTION 3 — Transfers in

Right to apply for acceptance of transfer value payment

140

(1) An active member (M) may apply for a transfer value payment to be accepted from—

(a) an appropriate registered occupational pension scheme;

(b) a registered personal pension scheme;

(d) a corresponding scheme.

(2) Paragraph (1) does not apply to M's rights—

(a) under a free-standing AVC scheme to which paragraph (3) applies, or

(b) that are directly attributable to a pension credit.

(3) This paragraph applies to—

(a) a scheme which—

(i) immediately before 6th April 2006 was approved by the Commissioners for Her Majesty's Revenue and Customs by virtue of section 591(2)(h) of the Income and Corporation Taxes Act 1988 (free-standing AVC schemes), and

(ii) became a registered scheme for the purposes of the 2004 Act by virtue of Schedule 36 to that Act, or

(b) a scheme established on or after that date as a registered free-standing AVC scheme.

(4) An appropriate registered occupational pension scheme is a registered occupational pension scheme which is not—

(a) a connected scheme;

(b) a corresponding 1995 scheme; or

(5) In paragraph (1), “buy-out policy” means a policy of insurance or annuity contract that is appropriate for the purposes of section 19 of the 1993 Act (discharge of liability where guaranteed minimum pensions secured by insurance policies or annuity contracts).

(6) In paragraph (4)—

“a corresponding 1995 scheme” is a superannuation scheme provided under section 10 of the Superannuation Act 1972 and having effect in England and Wales or a superannuation scheme provided under Article 12 of the Superannuation (Northern Ireland) Order 1972 , the provisions of which the Scottish Ministers have determined correspond to the provisions of the 2011 Regulations;

“a corresponding 2008 scheme” is a superannuation scheme provided under section 10 of the Superannuation Act 1972 and having effect in England and Wales or a superannuation scheme provided under Article 12 of the Superannuation (Northern Ireland) Order 1972, the provisions of which the Scottish Ministers have determined correspond to the provisions of the 2013 Regulations.

Application procedure

141

(1) An application under regulation 140—

(a) must be in writing;

(b) must specify the scheme or arrangement from which the transfer value payment is to be made and the anticipated amount of the payment;

(i) the end of the period of one year starting on the day the member (M) becomes eligible to be an active member of this scheme, and

(ii) M attains normal pension age;

(d) if the scheme manager so requires, may be made only if M has requested a statement of entitlement; and

(e) must meet such other conditions as the scheme manager requires.

(2) If the transfer is not a club transfer, a statement of entitlement—

(a) is a statement of the increase to pensionable earnings and the service M will be entitled to count as a result of the transfer if the payment is accepted;

(b) must specify—

(i) the period within which the payment is to be accepted by the scheme manager, and

(ii) the amount of increase to pensionable earnings calculated in accordance with guidance and tables provided by the scheme actuary for the purpose.

(3) If the transfer is a club transfer, a statement of entitlement—

(a) is a statement of the club transfer earned pension; and

(b) must specify—

(i) the period within which the transfer is to be accepted by the scheme manager; and

(ii) the basis on which the club transfer earned pension will be revalued while M is in pensionable service under this scheme.

Acceptance of transfer value payment

142

(1) The scheme manager may accept an application under regulation 140 from a member (M) unless—

(a) such conditions as the scheme manager requires are not met; or

(b) paragraph (5) applies.

(2) If the transfer is a non-club transfer and the scheme manager accepts the payment, M is entitled—

(a) for the purposes of calculating benefits payable to, or in respect of, M under this scheme, to an increase in M's pensionable earnings calculated in accordance with regulation 143; and

(b) to be credited with the relevant period of pensionable service in this scheme.

(3) If the transfer is a club transfer, M is entitled—

(a) to the amount of club transfer earned pension specified in the statement of entitlement; and

(b) to be credited with the relevant period of pensionable service in this scheme.

(4) The relevant period is equal to the period of employment that qualified M for the rights in respect of which the transfer is being made.

(5) This paragraph applies to a non-club transfer if—

(a) it would be applied in whole or in part in respect of M's or M's spouse's entitlement to a guaranteed minimum pension; and

(b) it is less than the amount required for that purpose, as calculated in accordance with guidance and tables prepared by the scheme actuary for the purposes of this paragraph.

Calculation of increase to pensionable earnings

143

(1) The increase in pensionable earnings that the member (M) is entitled to count under regulation 142 as a result of the transfer is calculated—

(a) in accordance with guidance and tables provided by the scheme actuary for the purpose; and

(b) by reference to any relevant factors as at the date the transfer payment is received by the scheme manager.

(2) The benefits in respect of the transfer payment must be calculated by increasing M's pensionable earnings for—

(a) the scheme year in which M joined this scheme; or

(b) if the transfer payment is received more than 12 months after the day on which M joined this scheme (the starting day), the scheme year in which the payment is received.

(3) Paragraph (2)(b) does not apply if—

(a) a written statement estimating the increase in pensionable earnings that M would be entitled to count as a result of the transfer was given to M by the scheme manager during the period of 3 months ending 12 months after the starting date; and

(b) the transfer payment is received by the scheme manager before the end of the period of 3 months after the date of the statement.

(4) If the transfer is a club transfer, the club transfer earned pension M is entitled to count is calculated in accordance with the club transfer arrangements.

(5) If the transfer value statement is accepted from a corresponding scheme, the increase in pensionable earnings M is entitled to count is the increase M would be entitled to count if—

(a) M's employment to which that scheme applied were health service employment in respect of which M was a member of this scheme; and

(b) M's contributions to that scheme were contributions to this scheme.

Transfer from 1995 or 2008 Section

144

(1) This regulation applies to an active member of this scheme (M) who is entitled to require a cash equivalent of M's rights to be used to acquire rights in this scheme pursuant to—

(a) regulation M7A of the 1995 Section; or

(b) regulation 2.F.18 or 3.F.18 of the 2008 Section.

(2) M may apply to the scheme manager to convert the cash equivalent value into rights under this scheme.

(3) An application under paragraph (2)—

(a) must be in writing in the form provided by the scheme manager for the purpose;

(b) must be made before the end of the period starting with the guarantee date within the meaning of whichever of regulation M7A, 2.F.18 or 3.F.18 applies;

(c) may be made only if M has first been provided with a statement of the pensionable service and increase in pensionable earnings M will be entitled to count under this scheme if the application is accepted;

(d) must meet such other conditions as the scheme manager requires;

(e) is irrevocable.

(4) The statement mentioned in paragraph (3)(c) must inform M of—

(a) the amount of the increase in pensionable earnings that will count under this scheme for the purpose of calculating benefits payable to or in respect of M;

(b) the pensionable service that will count under this scheme to determine whether M has 2 years qualifying service for the purposes of regulation 71.

(5) The amount of the increase in pensionable earnings must be calculated in accordance with guidance, tables and other relevant factors provided by the scheme actuary for the purpose.

(6) The pensionable service is equal to the period of employment that qualifies M to the entitlement mentioned in paragraph (1).

(7) If the scheme manager accepts an application under paragraph (2), for the purposes of this scheme—

(a) the period of pensionable service mentioned in paragraph (4)(b) applies for the purpose mentioned in that paragraph;

(b) the amount of the increase in pensionable earnings is credited to M's active member's account in the scheme year in which M's application under paragraph (2) is received.

(8) For the purposes of this regulation, in regulation 140(4), sub-paragraph (a) must be ignored.

Transfers from corresponding 1995 and 2008 schemes

145

(1) This regulation applies to an active member of this scheme (M) if—

(a) M was formerly a member of a corresponding 1995 scheme or a corresponding 2008 scheme; and

(b) the scheme manager considers that on the notional joining date M would be entitled to require a cash equivalent of M's rights in that scheme to be used to acquire rights in a corresponding health service scheme if M became a member of the corresponding health service scheme.

(2) M may apply to the scheme manager to convert the cash equivalent value into rights under this scheme.

(3) An application under paragraph (2) must be in such form, provide such information and be made at such time as the scheme manager requires.

(4) The notional joining date in relation to a relevant corresponding scheme is the date M became a member of this scheme.

(5) References to a corresponding 1995 scheme and a corresponding 2008 scheme must be construed in accordance with regulation 140(6).

SECTION 4 — Bulk transfers

Bulk transfers out

146

(1) This regulation applies if—

(a) the employment of one or more active members (the transferring employees) is transferred without consent to a new employer;

(b) on the transfer the transferring employees cease to be eligible to be members of this scheme;

(c) after the transfer the transferring employees become active members of another occupational pension scheme (the new employer's scheme);

(d) the Scottish Ministers have agreed special terms for the making of transfer value payments in respect of the transferring employees to the new employer's scheme, after consultation with the scheme actuary; and

(e) the transferring employees have consented in writing to their rights being transferred in accordance with those terms.

(2) In the case of the transferring members or the transferred members, the transfer value payment to be paid—

(a) is not calculated in accordance with regulation 135; but

(b) is to be such amount as the Scottish Ministers, after consulting the scheme actuary, determine to be appropriate in accordance with the special terms.

(3) This Part has effect with such modifications as are necessary to give effect to those terms.

(4) If the transfer is directly or indirectly attributable to an enactment, this Part has effect with such modifications as the Scottish Ministers consider necessary in consequence of the transfer.

Bulk transfers in

147

(1) This regulation applies if—

(a) the employment of one or more persons (the transferred employees) is transferred without their consent to a new employer;

(b) on the transfer the transferred employees cease to be active members of an occupational pension scheme (the former employer's scheme);

(d) the Scottish Ministers, after consulting the scheme actuary, have agreed special terms for the acceptance of transfer value payments in respect of the transferred employees from the former employer's scheme; and

(e) the transferred employees have consented in writing to their rights being transferred in accordance with those terms.

(2) This scheme has effect with such modifications as are necessary to give effect to the terms mentioned in paragraph (1)(e).

(3) If the transfer is directly or indirectly attributable to an enactment, this scheme has effect with such modifications as the Scottish Ministers consider necessary in consequence of the transfer.

CHAPTER 3 — Miscellaneous transfers

EU and overseas transfers

148

(1) This regulation applies in the case of a member whose transfer is subject to transfer arrangements concluded with—

(a) the Communities Pension Scheme of the Institutions of the European Communities; or

(b) any other scheme for the provision of retirement benefits established outside the United Kingdom.

(2) This scheme applies in relation to the member with any modifications the scheme manager considers necessary to comply with—

(a) the terms of those arrangements;

(b) any applicable provision contained in or made under any enactment; and

PART 8 — General

Definitions

149

The expressions listed in column 1 of the Table in Schedule 13 have the meaning given by the corresponding entry in column 2.

OOH provider

150

(1) A reference to an “OOH provider” is a reference to a body within paragraph (2) or (3).

(2) A body is within this paragraph if it is a company limited by guarantee (which is not otherwise an employing authority)—

(a) in which all the members of the company are medical practitioners, HBPMS contractors, GMS practices or Section 17C Agreement providers and the majority of those members are—

(i) HBPMS contractors, GMS practices or Section 17C Agreement providers whose HBPMS contracts, GMS contracts or Section 17C Agreements require them to provide OOH services; or

(ii) medical practitioners who are partners or shareholders in an HBPMS contractor, a GMS practice or a Section 17C Agreement provider which is a partnership or a company limited by shares and which is required to provide OOH services under its HBPMS contract, GMS contract or Section 17C Agreement;

(b) which has a contract with a Health Board, an HBPMS contractor, a GMS practice or a Section 17C Agreement provider for the provision of OOH services;

(i) is satisfied that the provision of OOH services by the company is wholly or mainly a mutual trading activity;

(ii) is satisfied that the company has met all the conditions for being an OOH provider in this regulation; and

(iii) has, pursuant to a written application made by the company to it for that purpose, approved the company as an employing authority.

(3) A body is within this paragraph if it is a body corporate other than a company limited by guarantee (which is not otherwise an employing authority) which—

(a) operates in the interests of those who are the recipients of the primary medical services it provides or the general public;

(b) operates on a not-for-profit basis;

(d) has a memorandum or articles or rules that—

(i) prohibit the payment of dividends to its members;

(ii) require its profits (if any) or other income to be applied to promoting its objects; and

(iii) require all assets which would otherwise be available to its members generally to be transferred on its winding up either to another body which operates on a not for profit basis and whose purpose is to provide health or social care for the benefit of the community or to another body the objects of which are the promotion of charity and anything incidental or conducive thereto;

(e) has at least one member who is—

(i) an HBPMS contractor, a GMS practice or a Section 17C Agreement provider;

(ii) a partner in a partnership which is an HBPMS contractor, a GMS practice or a Section 17C Agreement provider; or

(iii) a shareholder in a company limited by shares that is an HBPMS contractor, a GMS practice or a Section 17C Agreement provider;

(f) has a contract with a Health Board, an HBPMS contractor, a GMS practice or a Section 17C Agreement provider, for the provision of OOH services; and

(g) is approved as an employing authority by a Health Board appointed by the Scottish Ministers to act on their behalf—

(i) pursuant to a written application made by the body to it for that purpose; and

(ii) that Board being satisfied that the body has met all the conditions for being an OOH provider in this regulation.

(4) For the purposes of paragraph (3)(c)—

(a) a body corporate is another person's “associated company” if that person—

(i) has control of it; and

(ii) it is not an employing authority,

(b) a person is to be taken to have control of a body corporate if the person-

(i) exercises, or is able to exercise direct or indirect control over its affairs;

(ii) is entitled to acquire such control.

(5) A company limited by guarantee or other body corporate which provides or is to provide OOH services and which wishes to be approved as an employing authority must make a written application to a Health Board appointed by the Scottish Ministers to act on their behalf (“the appointed Board”).

(6) An application referred to in paragraph (5) may specify the date from which approval by the appointed Board (if given) shall have effect (the “nominated date”).

(7) If a company limited by guarantee or other body corporate makes an application and—

(a) the appointed Board is satisfied that the company or other body corporate is within paragraph (2) or (3) as the case may be or will be at a nominated date which is later than the approval date; and

(b) it approves that application,

the approval takes effect on the later of the nominated date and the approval date.

(8) If paragraph (7) applies, NHS employment is treated as commencing on the later of the nominated date (if any) and the approval date.

(9) The appointed Board may give an OOH provider a notice in writing terminating its participation in this scheme if the provider—

(a) does not have in force a guarantee, indemnity or bond as required by the Scottish Ministers in accordance with regulation 151;

(b) has ceased to be within paragraph (2) and (3);

(i) a proposal for a voluntary arrangement has been made or approved under Part 1 (company voluntary arrangements) of the Insolvency Act 1986 (“the 1986 Act”);

(ii) an administration application has been made, or a notice of intention to appoint an administrator has been filed with the court, or an administrator has been appointed under Schedule B1 (administration) to the 1986 Act;

(iii) a receiver, manager or administrative receiver has been appointed under Part 3 of the 1986 Act;

(iv) a winding-up petition has been presented, a winding-up order has been made or a resolution for voluntary winding-up has been passed under Part 4 or Part 5 of the 1986 Act or pursuant to section 123 of the Co-operative and Community Benefit Societies Act 2014 or an instrument of dissolution has been drawn up in accordance with section 119 of that Act;

(v) notice has been received by it that it may be struck off the register of companies, or an application to strike it off has been made, under Part 31 of the Companies Act 2006 .

(10) An OOH provider—

(a) must give the appointed Board notice in writing upon the occurrence of any of the events referred to in paragraph (9)(c) and must give such notice on the same day as that event;

(b) that wishes to cease to participate in this Section of the scheme must give the appointed Board and its employees not less than three months' notice in writing (to commence with the date of the notice) of that fact.

(11) An OOH provider ceases to participate in this scheme on—

(a) such date as the appointed Board may specify in a notice under paragraph (9); or

(b) the day upon which the period referred to in paragraph (10)(b) expires if a notice under that provision has been given.

Guarantees, bonds and indemnities

151

(1) This regulation applies if—

(a) an employing authority fails or has at any time in the past failed to pay or to remit contributions in accordance with regulation 30 to 34, 47, 56 or 61; and

(b) the authority is—

(i) a GMS practice;

(ii) a Section 17C Agreement provider;

(iii) an HBPMS contractor; or

(iv) an OOH provider.

(2) The scheme manager may require the authority to have in force a guarantee, indemnity or bond which provides for payment to the scheme manager, if the authority fails to meet them, of all future liabilities under—

(a) this scheme; or

(b) the National Health Service Superannuation Scheme (Scotland) (Additional Voluntary Contributions) Regulations 1998 .

(3) The guarantee, indemnity or bond must be in such form, in respect of such amount and provided by such person as the scheme manager approves for the purpose.

Medical practitioner

152

(1) References to a medical practitioner must be construed in accordance with this regulation.

(2) A medical practitioner is a fully registered person—

(a) whose name is included in a medical performers list; and

(b) to whom any of paragraphs (3) to (6) apply.

(3) This paragraph applies to—

(a) a GMS practice;

(b) a Section 17C Agreement provider;

(d) an OOH provider.

(4) This paragraph applies to a partner in a partnership that is—

(a) a GMS practice;

(b) a Section 17C Agreement provider;

(d) an OOH provider.

(5) This paragraph applies to a shareholder in a company limited by shares that is—

(a) a GMS practice;

(b) a Section 17C Agreement provider; or

(6) This paragraph applies to an ophthalmic provider.

(7) A person who is a GP registrar is not a medical practitioner.

(8) A reference to a fully registered person must be construed in accordance with section 55 of the Medical Act 1983 .

(9) An ophthalmic provider is a medical practitioner providing general ophthalmic services under the 1978 Act.

SCHEDULE 1 — Pension Board

Composition of the pension board

1

(1) Subject to paragraph (2), the scheme manager is to determine—

(a) the membership of the Scottish NHS Pension Board (“the Board”);

(b) the manner in which the members of the Board may be appointed and removed; and

(2) The Board is to include equal numbers of members representing employers and scheme members.

(3) The scheme manager must be satisfied that a person to be appointed as a member of the Board does not have a conflict of interest.

Terms of office of members

2

The duration of the term of office of each member of the Board is to be determined by the scheme manager on appointment.

Disqualification from appointment as a member

3

A person is disqualified from appointment as a member of the Board if that person has a conflict of interest.

Appointment, term of office and cessation of office of the chair

4

(1) The scheme manager is to appoint the chair of the Board.

(2) A member serving as chair shall cease to be chair—

(a) on ceasing to be a member;

(b) if the member resigns as chair, which the member may do at any time by giving a minimum of three months' notice (or such shorter period as the scheme manager is prepared to accept) in writing to the scheme manager;

Conflicts of interest

5

(1) The scheme manager must, from time to time, be satisfied that none of the members of the Board has a conflict of interest.

(2) For the purpose of enabling the scheme manager to be satisfied that a person referred to in sub-paragraph (3) does not have a conflict of interest, that person must provide the scheme manager with such information as the scheme manager reasonably requires.

(3) Those persons are—

(a) a member of the Board;

(b) a person proposed to be appointed by the scheme manager as a member of the Board.

Information

6

(1) The information about the pension board required to be published by section 6 (pension board: information) of the 2013 Act must additionally include a statement in relation to each member of the board, setting out any financial or other interest not being a conflict of interest but which has the potential to constitute a conflict of interest in the future.

(2) The obligation to include a statement mentioned in sub-paragraph (1) may be satisfied in whole or in part by the publication of any information provided to the scheme manager for the purposes of paragraph 5(2).

SCHEDULE 2 — Scheme advisory board

Composition of the scheme advisory board

1

(1) The composition of the scheme advisory board (“the advisory board”) is to be determined from time to time by the Scottish Ministers having regard to the nature of the advice which that board may be required to provide.

(2) The members of the advisory board are to be appointed by the Scottish Ministers.

(3) The Scottish Ministers cannot appoint a person to be a member of the advisory board unless satisfied that the person does not have a conflict of interest.

Disqualification from appointment as a member

2

A person is disqualified from appointment as a member of the advisory board if that person has a conflict of interest.

Appointment, term of office and cessation of office of chair

3

(1) The Scottish Ministers must appoint a person to act as chair of the advisory board.

(2) A member serving as chair shall cease to be chair—

(a) on ceasing to be a member;

(b) if the member resigns as chair, which the member may do at any time by giving a minimum of three months' notice (or such shorter period as the Scottish Ministers are prepared to accept) in writing to the scheme manager;

Quorum of the scheme advisory board

4

The quorum of the board is 50% of the membership, of which there must be at least one member who is a representative of employers and one member who is a representative of scheme members.

Conflicts of interest

5

(1) The scheme manager must, from time to time, be satisfied that none of the members of the advisory board has a conflict of interest.

(2) For the purpose of enabling the scheme manager to be satisfied that a person referred to in sub-paragraph (3) does not have a conflict of interest, that person must provide the scheme manager with such information as the scheme manager reasonably requires.

(3) Those persons are—

(a) a member of the advisory board;

(b) a person proposed to be appointed by the Scottish Ministers as a member of the advisory board.

SCHEDULE 3 — Administrative matters

PART 1 — Accounts and information

Scheme accounts and actuarial valuations

1

(1) This paragraph applies to—

(a) the scheme; and

(b) any statutory pension scheme that is connected with it,

which in this paragraph are together referred to as “the relevant schemes”.

(2) In addition to any obligations on record keeping imposed on the scheme manager by regulations made pursuant to section 16 of the 2013 Act, the scheme manager must keep accounts of all income and expenditure of the relevant schemes in a form approved by the Treasury.

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

(4) The scheme actuary must prepare a valuation of the relevant schemes in accordance with any Treasury directions given from time to time pursuant to section 11(2) of the 2013 Act.

(5) The scheme actuary must send a copy of the valuation of the relevant schemes to the scheme manager and to the Treasury.

Scheme information

2

(1) The scheme manager may publish or provide to the Treasury scheme information (as defined in section 15 of the 2013 Act) whether or not required to do so by any Treasury directions given from time to time pursuant to that section.

(2) Nothing in sub-paragraph (1) requires the scheme manager to publish or provide to the Treasury any scheme information—

(a) which the scheme manager is not required by Treasury directions to publish or provide to the Treasury; or

(b) which the scheme manager, apart from sub-paragraph (1), is prohibited lawfully from publishing or providing.

Benefit information statements

3

(1) The scheme manager must provide a benefit information statement to each active member in accordance with—

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

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

(2) Sub-paragraph (1) does not provide a right for an active member to request a benefit information statement.

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

PART 2 — Claims and payments

Claims for benefits

4

(1) A person claiming to be entitled to benefits under these Regulations (“the claimant”) shall make a claim in writing to the scheme manager.

(2) Pursuant to such a claim, the claimant and, where appropriate, the member's employing authority (including any previous employing authority of the member) shall provide such—

(a) evidence of entitlement;

(b) information required in order to deal with the claim; and

(c) authority or permission as may be necessary for the release by third parties of information in their possession relating to the claimant or member,

as the scheme manager may from time to time require for the purposes of these Regulations.

(3) A claim referred to in sub-paragraph (1) may be made by a person or persons other than the claimant where the scheme manager so provides.

(4) Any claim for benefit required in writing under these Regulations, and any evidence, information, authority or permission given in connection with that claim, may be made or given by means of an electronic communication where such method of communication is approved by the scheme manager from time to time.

(5) In this regulation, “electronic communication” has the same meaning as in section 15(1) of the Electronic Communications Act 2000 .

Provision of information: continuing entitlement to benefits

5

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

(a) evidence of the person's identity;

(b) the person's contact details;

(2) Where a person fails to provide material in accordance with sub-paragraph (1), the scheme manager may withhold all, or any part of, any benefit payable to that person.

Trivial commutation lump sum

6

(1) The scheme manager may pay any person entitled to a pension under the scheme a lump sum representing the capital value of the pension and of any benefits that might have become payable under the scheme on the person's death apart from the payment if the conditions specified in sub-paragraph (2) are met.

(2) The conditions are that the payment complies with the following requirements (so far as they apply)—

(a) the contracting-out requirements mentioned in section 9(2) of the 1993 Act;

(b) the preservation requirements (see section 69(2) of the 1993 Act);

(d) Part 2 of the Registered Pension Schemes (Authorised Payment) Regulations 2009 ;

(e) the lump sum rule (see in particular, paragraph 7 of Schedule 29 to the 2004 Act: trivial commutation lump sums for the purposes of Part 4 of that Act); and

(f) the lump sum death benefit rule (see, in particular, paragraph 20 of that Schedule: trivial commutation lump sum death benefit for the purposes of that Part).

(3) The lump sum must be calculated by the scheme manager in accordance with advice from the scheme actuary.

(4) The payment of a lump sum under this regulation discharges all liabilities of the scheme manager in respect of the pension in question and of any other such benefits as mentioned in sub-paragraph (1).

Beneficiaries who are incapable of looking after their affairs

7

(1) In the case of a beneficiary who, in the opinion of the scheme manager, is by reason of illness, mental disorder, minority or otherwise unable to look after the beneficiary's affairs, the scheme manager may—

(a) use any amount due to the beneficiary under the scheme for the beneficiary's benefit; or

(b) pay it to some other person to do so.

(2) Payment of an amount to a person other than the beneficiary under sub-paragraph (1) discharges the scheme manager from any obligation under the scheme in respect of the amount.

Power to extend time limits

8

(1) The appropriate authority may extend a time limit mentioned in these Regulations as it applies in a particular case.

(2) The appropriate authority is—

(a) the Scottish Ministers in relation to a function of the Scottish Ministers;

(b) the scheme manager in relation to a function of the scheme manager.

PART 3 — Interest

Interest on late payment of benefits and refunds of member contributions

9

(1) This paragraph applies if the whole or part of an amount to which this paragraph applies is not paid by the end of the period of one month beginning with the due date.

(2) This paragraph applies to any amount payable by way of a pension, lump sum, refund of contributions under the scheme (other than any amount due under regulations 32 to 34) or interim award.

(3) The scheme manager must pay interest on the unpaid amount to the person to whom it should have been paid unless the scheme manager is satisfied that the unpaid amount was not paid on the due date because of some act or omission on the part of the member or other person to whom it should have been paid.

(4) The interest on the unpaid amount is calculated at the base rate on a day to day basis from the due date for the amount to the date of its payment and compounded with three-monthly rests.

(5) For the purposes of this regulation, except where sub-paragraph (6) applies, “due date”, in relation to an unpaid amount, means—

(a) in the case of an amount in respect of a pension or lump sum payable to a member under Part 5, the day immediately following that of the member's retirement from pensionable employment;

(b) in the case of an amount in respect of a pension payable on a member's death, the day after the date of death;

(c) in the case of an amount in respect of a lump sum under regulation 111 that is payable to the member's executors, the earlier of—

(i) the date on which confirmation was produced to the scheme manager; and

(ii) the date on which the scheme manager was satisfied that the lump sum may be paid as provided in regulation 111,

(d) in the case of an amount in respect of any other lump sum under Part 6 the day after the date of the member's death; and

(e) in the case of an amount in respect of a refund of contributions, the day after that on which the scheme manager received from Her Majesty's Commissioners of Revenue and Customs the information required for the purposes of calculating the amount to be subtracted under regulation 40(2).

(6) If, on the date which, in accordance with sub-paragraph (5), would have been the due date for an unpaid amount in respect of a pension, lump sum or refund of contributions, the scheme manager was not in possession of all the information necessary for the calculation of the amount payable in respect of the pension, lump sum or refund, the due date for the unpaid amount is the first day on which the scheme manager was in possession of that information.

(7) In this paragraph, “interim award” means—

(a) any amount paid by way of an interim payment calculated by reference to an expected benefit under this scheme pending final calculation of the full value of that benefit; and

(b) any amount paid that increases the amount of an earlier payment due to a backdated or subsequent increase in pensionable pay.

PART 4 — Assignation, offset and forfeiture, etc.

Prohibition on assignation or charging of benefits

10

Any assignation of, or charge on, or any agreement to assign or charge, any right to a benefit under the scheme is void.

Offset of benefits

11

(1) If, as a result of a member's criminal, negligent or fraudulent act or omission, a loss to public funds occurs that arises out of or is connected with the member's employment relationship with the member's employer, the Scottish Ministers—

(a) may reduce any pension or other benefit payable to, or in respect of, the member under these Regulations by an amount less than or equal to the loss; or

(b) in a case where the loss equals or exceeds the value of the pension or other benefit, may reduce them to nil or by any amount less than that value.

(2) Sub-paragraph (1) does not apply so far as the pension or other benefit—

(a) is a guaranteed minimum pension; or

(b) arises out of a transfer payment.

(3) If the Scottish Ministers propose to exercise the power under sub-paragraph (1), they must give the member a certificate specifying the amount of the loss to public funds and of the reduction in benefits.

(4) If the amount of the loss is disputed, no reduction may be made under sub-paragraph (1) until the member's obligation to make good the loss has become enforceable—

(a) under the order of a competent court; or

(b) in consequence of an award of an arbiter to be appointed (failing agreement between the parties) by the sheriff.

(5) If the loss is suffered by an employing authority, the amount of any reduction under sub-paragraph (1) must be paid to that authority.

Forfeiture of rights to benefits

12

(1) The Scottish Ministers may direct that all or part of any rights to benefits or other amounts payable to or in respect of a member under these Regulations be forfeited if—

(a) the member is convicted of any of the offences specified in sub-paragraph (2); and

(b) the offence was committed before the benefit or other amount becomes payable.

(2) The offences are—

(a) an offence in connection with employment that qualifies the member to belong to the scheme, in respect of which the Scottish Ministers have issued a forfeiture certificate;

(b) one or more offences under the Official Secrets Acts 1911 to 1989 , or under section 18 of, or listed in section 33(3)(a) of, the National Security Act 2023, for which the member has been sentenced on the same occasion to—

(i) a term of imprisonment of at least 10 years; or

(ii) two or more consecutive terms amounting in the aggregate to at least 10 years.

(3) In sub-paragraph (2)(a), “forfeiture certificate” means a certificate stating that the Scottish Ministers are satisfied that the offence—

(a) has been gravely injurious to the State; or

(b) is liable to lead to serious loss of confidence in the public service.

(4) The Scottish Ministers may direct that all or part of any rights to benefits or other amounts payable in respect of a member under these Regulations be forfeited where the benefits or amounts are payable to a person to whom sub-paragraph (5) applies who has been convicted of the murder or culpable homicide of that member or of any other offence of which unlawful killing of that member is an element.

(5) This paragraph applies to a person who is—

(a) the member's surviving spouse, surviving scheme partner or surviving civil partner;

(b) a dependant of the member;

(c) a person not falling within sub-paragraph (a) or (b) who is specified in a notice given under paragraph 9(3) of Schedule 12; or

(d) a person to whom such benefits or amounts are payable under the member's will or on the member's intestacy.

(6) A guaranteed minimum pension may be forfeited only if sub-paragraph (1) applies in the case of an offence within sub-paragraph (2)(b) or if sub-paragraph (4) applies.

PART 5 — Insolvency

Bankruptcy of person entitled to benefits

13

(1) On the bankruptcy or sequestration of any person entitled to a benefit under the scheme, no part of the benefit may be paid to the person's trustee in bankruptcy or other person acting on behalf of the creditors, except as provided for in sub-paragraph (2).

(2) Where, following the bankruptcy or sequestration of any person entitled to a benefit under the scheme—

(a) a debtor contribution order is made under section 32A of the Bankruptcy (Scotland) Act 1985 ; or

(b) the court makes an income payments order under section 310 of the Insolvency Act 1986,

that requires the scheme manager to pay all or part of the benefit to the person's trustee in bankruptcy, the scheme manager is to comply with that order.

PART 6 — Determinations

Determination of questions

14

(1) Except as otherwise provided by these Regulations, any question arising under this scheme is to be determined by the scheme manager.

(2) Any such disagreement as is referred to in section 50 of the 1995 Act (resolution of disputes) must be resolved by the scheme manager in accordance with any arrangements applicable under that section.

Determinations - advice by medical practitioners

15

(1) This paragraph applies to a decision as to a person's health or degree of physical or mental infirmity that is required for the purposes of this scheme and, in particular, a decision required for the purposes of—

(a) regulation 52(5)(b) (procedure for allocation election under regulation 50);

(b) regulation 75(9)(pension credit member);

(d) regulation 92(1) or (5) (re-assessment of ill health pension);

(e) regulation 93(1)(c) or (2)(c) (early retirement on ill health: deferred members);

(f) regulation 108(1) (option to exchange pension for lump sum: serious ill health);

(g) regulation 121(3)(b)(i) (dependency because of physical or mental impairment);

(h) paragraph 7(1) of this Schedule (beneficiary incapable of looking after own affairs);

(i) section 229(3)(a) of the 2004 Act (determining whether an individual satisfies the severe ill health condition).

(2) Where this paragraph applies to a decision, the scheme manager may require a person entitled or claiming to be entitled to benefit under this scheme to submit to a medical examination by a medical practitioner selected by the scheme manager.

(3) The scheme manager must also offer the person an opportunity to submit a report from the person's own medical adviser following an examination of the person by the medical adviser.

(4) In taking a decision mentioned in sub-paragraph (1), the scheme manager must take into consideration both—

(a) the report mentioned in sub-paragraph (3); and

(b) the report of the registered medical practitioner who carries out the medical examination mentioned in sub-paragraph (2).

PART 7 — Taxation

Deduction of tax

16

(1) The scheme manager must deduct from any payment under the scheme any tax which is required to be paid in respect of it.

(2) Subject to sub-paragraph (3), if a person's entitlement to a benefit or transfer payment under these Regulations before 6 April 2024,—

(a) constitutes a benefit crystallisation event in accordance with section 216 of the 2004 Act; and

(b) a lifetime allowance charge under that Act is payable in respect of that event,

that charge must be paid by the scheme manager.

(2A) If a person’s entitlement to a lump sum under these Regulations, on or after 6 April 2024, constitutes a relevant benefit crystallisation event for the purposes of section 637Q or section 637S of the Income Tax (Earnings and Pensions) Act 2003, the scheme administrator must determine—

(a) whether any tax is payable in respect of the lump sum in accordance with section 204 of the 2004 Act and if so,

(b) the amount of tax, and

(3) The member's present or future benefits or transfer payment in respect of which any charge under sub-paragraph (2) arises must be reduced by an amount that fully reflects the amount of the charge paid by the scheme manager and is to be calculated by reference to advice provided by the scheme actuary for that purpose.

(4) Where—

(a) the scheme manager's liability to pay a pension under regulation 108 is discharged by the payment of a lump sum in accordance with paragraph (4), (5), (6) or (7) of that regulation; and

(b) that lump sum payment is made to a member who has reached the age of 75.

the scheme manager must deduct tax at the rate of 55% (or such other amount as applies from time to time) from the lump sum payable in accordance with section 205A of the 2004 Act.

(5) Where—

(a) a member has given written notice to the scheme manager ...that a lump sum payable under regulation 111 is to be treated as a pension protection lump sum death benefit in accordance with paragraph 14 of Schedule 29 to the 2004 Act; and

(b) has not revoked that notice,

the scheme manager must deduct tax at the rate of 55% (or such other amount as applies from time to time) from the lump sum payable in accordance with section 206 of the 2004 Act.

(6) Where—

(a) a lump sum on death is payable in accordance with regulation 111; and

(b) that lump sum is payable in respect of a member who had reached the age of 75 at the date of the member's death,

the scheme manager must deduct tax at the rate of 55% (or such other amount as applies from time to time) from the lump sum payable in accordance with section 206 of the 2004 Act.

(7) A person who is entitled to a benefit under these Regulations , before 6 April 2024, must (whether or not intending to rely on entitlement to transitional protection, to an enhanced lifetime allowance or to enhanced protection) give to the scheme manager such information as will enable the scheme manager to determine—

(a) whether any lifetime allowance charge is payable in respect of the benefit; and

(b) if so, the amount of that charge.

(7A) A person who on or after 6th April 2024 is entitled to a lump sum under these Regulations, must, (whether or not he intends to rely on entitlement to transitional protection, or to enhanced protection), give to the scheme administrator such information as will enable the scheme administrator to determine—

(a) whether any tax is payable in respect of the lump sum in accordance with section 204 of the 2004 Act and if so,

(b) the amount of tax, and

(8) If a person entitled to a benefit under these Regulations , before 6 April 2024, intends to rely on entitlement to an enhanced lifetime allowance by virtue of any of the provisions listed in section 256(1) of the 2004 Act (enhanced lifetime allowance regulations), that person must give to the scheme manager—

(a) the reference number issued by the Commissioners under the Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006 in respect of that entitlement; and

(b) the information referred to in sub-paragraph (7).

(8A) If a person who is entitled to a lump sum under these Regulations, on or after 6 April 2024, intends to rely on entitlement to an enhanced allowance by virtue of the provisions listed in section 256(1) of the 2004 Act (enhanced allowance regulations), that person must give to the scheme administrator—

(a) the reference number issued by the Commissioners for His Majesty’s Revenue and Customs under the Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006 in respect of that entitlement, and

(b) the information referred to in paragraph (7A).

(9) If a person entitled to a benefit under these Regulations , before 6 April 2024, intends to rely on entitlement to transitional 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 manager—

(a) 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; and

(b) the information referred to in sub-paragraph (7).

(9A) If a person who on or after 6 April 2024 is entitled to a lump sum under these Regulations intends to rely on entitlement to transitional protection in accordance with paragraph 14 of Schedule 18 of the Finance Act 2011, paragraph 1 of Schedule 22 of the Finance Act 2013 or parts 1 and 3 of Schedule 4 of the Finance Act 2016 that person must give to the scheme administrator—

(a) the reference number issued by the Commissioners for His Majesty’s Revenue and Customs under the Registered Pension Schemes (Lifetime Allowance Transitional Protection) Regulations 2011 or Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Notification) Regulations 2013 in respect of that entitlement, and

(b) the information referred to in sub-paragraph (7A).

(10) If a person entitled to benefit under these Regulations , before 6 April 2024, intends to rely on entitlement to individual protection against a lifetime allowance charge in accordance with paragraph 1 of Schedule 6 to the Finance Act 2014 , the person must give to the scheme manager—

(a) the reference number issued by the Commissioners under the Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Individual Protection 2014 Notification) Regulations 2014 in respect of that entitlement; and

(b) the information referred to in sub-paragraph (7).

(10A) If a person who is entitled to a lump sum under these Regulations, on or after 6 April 2024, intends to rely on entitlement to individual protection in accordance with paragraph 1 of Schedule 6 to the Finance Act 2014, that person must give to the scheme administrator—

(a) the reference number issued by the Commissioners for His Majesty’s Revenue and Customs under the Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Individual Protection 2014 Notification) Regulations 2014 in respect of that entitlement, and

(b) the information referred to in paragraph (7A).

(11) The information referred to in sub-paragraph (7) or (7A) and, as the case may be, reference numbers referred to in sub-paragraph (8)(a), 8A(a), (9)(a) , (9A)(a), ... (10)(a) or (10A)(a), must be given to the scheme manager—

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

(b) where that information has not been provided at the time of making the claim, within such time as the scheme manager specifies in writing.

(12) Where the person entitled to a benefit under these Regulations, before 6 April 2024, fails to provide all, or part of, the information referred to in sub-paragraph (7) and, as the case may be, reference numbers referred to in sub-paragraph (8)(a), (9)(a) or (10)(a) within the time limits specified by the scheme manager where relevant, the scheme manager may treat the whole of the benefit as a chargeable benefit and pay the charge on that basis.

(12A) Where the person entitled to a lump sum under these Regulations, on or after 6 April 2024, fails to provide all, or part of, the information referred to in sub-paragraph (7A) or, as the case may be, reference numbers referred to in sub-paragraphs (8A)(a), (9A)(a) and (10A)(a) within the time limits specified, the scheme administrator may deem that the person is liable for the tax payable in respect of the whole of the lump sum.

(13) Practitioners and non-GP providers must provide the information required by regulation 15A of the Registered Pension Scheme (Provision of Information) Regulations 2006 in respect of their benefits under the scheme in a manner prescribed from time to time by the scheme manager.

(14) This sub-paragraph applies to a member who—

(a) is liable to an annual allowance charge in accordance with section 237A of the 2004 Act; and

(b) meets the conditions specified in subsection (1) of section 237B of that Act.

(15) A member to whom sub-paragraph (14) applies may give notice in writing to the scheme manager specifying that the scheme manager and the member are to be jointly and severally liable for the payment of the annual allowance charge due in respect of that member in accordance with section 237B of the 2004 Act.

(16) Unless the scheme manager's liability for an annual allowance charge referred to in sub-paragraph (15) is discharged in accordance with section 237D of the 2004 Act—

(a) that annual allowance charge must be paid by the scheme manager on behalf of the member; and

(b) that member's present or future benefits in respect of which that charge arises must be adjusted in accordance with section 237E of the 2004 Act and must be calculated by reference to advice provided by the scheme actuary for that purpose.

(17) “Enhanced lifetime allowance” and “enhanced protection” are to be construed in accordance with the 2004 Act.

Prohibition on unauthorised payments

17

Nothing in these Regulations requires or authorises the making of any payment which, if made, would be an unauthorised payment for the purposes of Part 4 of the 2004 Act (see section 160(5) of that Act).

SCHEDULE 4 — Opting out and re-joining

Opting out of the scheme

1

(1) A person who does not wish to, or who no longer wishes to, participate in the scheme may opt out of the scheme at any time by giving notice in writing to the person's employing authority and the person will cease to be an active member of the scheme on the date the notice takes effect.

(2) A notice referred to in sub-paragraph (1) takes effect—

(a) from the first day of the pay period immediately following its receipt by the employing authority; or

(b) where a later date is specified in the notice, from the first day of the pay period following the pay period in which the specified date falls.

(3) A person who opts out of the scheme under sub-paragraph (1) within three months of commencing NHS employment is to be treated as never having been included in the scheme in respect of that opt out and if applicable, any contributions made by, or on behalf, of that person for the period before the opt out took effect must be refunded.

(4) A notice under sub-paragraph (1) ceases to have effect on the day immediately preceding, as the case may be, the person's—

(a) automatic enrolment date; or

(b) automatic re-enrolment date, where that notice was not given within the 12 months immediately preceding that date.

(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7) Sub-paragraph (8) applies if a person—

(a) belongs, or would belong, to groups A, B or C in regulation 27(1); and

(b) has more than one employment to which those groups apply.

(8) Subject to regulation 29, the person may give a notice as mentioned in sub-paragraph(1) in respect of any, or all, of the employments to which group A, B or Capplies.

Re-joining the scheme

2

A person who has opted out of the scheme pursuant to paragraph 1 may, if eligible to do so pursuant to that paragraph, join or re-join the scheme by giving notice in writing to the person's employing authority and on doing so will be included in the scheme on the first day of the first pay period after the notice is received, or such later date (which must be the first day of a pay period) as is specified in the notice.

SCHEDULE 5 — Membership gateways

PART 1 — NHS organisations

1

The following are NHS organisations for the purposes of these Regulations—

(a) 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 );

(b) the Mental Welfare Commission for Scotland (established under section 4 of the Mental Health (Care and Treatment) (Scotland) Act 2003 ).

2

The Scottish Ministers may agree to treat any other body constituted under an enactment relating (in whole or part) to health services as an NHS organisation for the purposes of these Regulations.

PART 2 — Medical contractors

3

The following are medical contractors for the purposes of these Regulations—

(a) a GMS practice;

(b) a HBPMS contractor;

(d) an OOH provider.

PART 3 — Medical practitioners and dental practitioners

4

The following are medical practitioners for the purposes of these Regulations—

(a) a medical practitioner (construed in accordance with regulation 152);

(b) a locum ...practitioner;

5

The following are dental practitioners for the purposes of these Regulations—

(a) a general dental practitioner;

(b) an assistant dental practitioner.

PART 4 — Determination employers

6

A determination employer is a person who is the employer of a person in respect of whom a determination has been made pursuant to section 25(5) of the 2013 Act.

SCHEDULE 6 — Persons to whom the scheme may be extended

1

(1) The categories or descriptions of persons to whom the scheme may be extended by determination pursuant to section 25 of the 2013 Act are as follows.

(2) Any person (or any class of persons) who—

(a) is wholly or mainly engaged in health services and is—

(i) working in a charitable organisation which provides health services;

(ii) employed under joint initiative arrangements set up by a Health Board and a local authority to deliver integrated services; or

(iii) employed as a lecturer or clinical researcher on a time-limited contract in a university medical school approved by the Scottish Ministers; or

(iv) in any other employment that is approved by the Scottish Ministers; and

(b) were the person in the employment of an NHS organisation, would be eligible to join the scheme.

(3) A person who while continuing in, or within twelve months after leaving, employment in which that person was entitled to participate in pension benefits provided under these Regulations (any period spent by that person on an approved course of study or training being left out of account) enters such other employment as may be approved by the Scottish Ministers for the purposes of these Regulations.

(4) An approval given for the purposes of sub-paragraph (3) may specify provisions of these Regulations which—

(a) are not to apply to the person; or

(b) are to the apply to the person subject to such modifications as are specified.

SCHEDULE 7 — Pension accounts

PART 1 — Interpretation

Interpretation

1

In this Schedule—

“index adjustment” means—in relation to the opening balance of earned pension for a scheme year (other than the opening balance of club transfer earned pension), the percentage increase or decrease in prices specified in an order (in respect of the NHS Pension Scheme (Scotland) 2015) made by the Treasury under section 9(2) of the 2013 Act in relation to the previous scheme year, plus 1.5%; andin relation to the opening balance of club transfer earned pension for a scheme year, the adjustment that is—equal to the adjustment that would apply to the opening balance of that amount of earned pension under the sending scheme for the previous scheme year, andapplied to the opening balance of club transfer earned on the date that the order (in respect of the NHS Pension Scheme (Scotland) 2015) made by the Treasury under section 9(2) of the 2013 Act in relation to the previous scheme year, has effect.

“AP index adjustment” means, in relation to the opening balance of additional pension for a scheme year, the percentage increase or decrease in prices specified in an order (in respect of the NHS Pension Scheme (Scotland) 2015 made by the Treasury under section 9(2) of the 2013 Act in relation to the previous scheme year;

“the leaving year” means the scheme year in which the relevant last day falls;

“the relevant last day” means—for a member who has made a partial retirement application, the day before the entitlement day for a partial retirement pension; andotherwise, the last day of pensionable service.

Pensionable service

2

For the purpose of this Schedule, a person who re-enters pensionable service after a break in service not exceeding 5 years is taken to be in pensionable service during the break.

Meaning of “leaver index adjustment”

3

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