The National Health Service Pension Scheme Regulations 1995

• (6B) Any officer service which is treated as practitioner service by virtue of sub-paragraph (6) or (6A) shall include any periods of officer service which are concurrent with periods of practitioner service.

• (7) For the purpose of calculating any benefit in respect of officer service that is treated as practitioner service under sub–paragraph (6) or (6A), the member’s pensionable pay in respect of that officer service will be treated as pensionable earnings.

• (8) If the member has officer service before first becoming a practitioner ..., sub–paragraph (1) will be applied before sub–paragraph (6) or (6A) and—

• (a) neither sub-paragraph (6) nor (6A) will apply to any officer service that is treated as practitioner service under sub–paragraph (1) or (5A); and

• (b) any officer service that is treated as practitioner service under sub–paragraph (1) or (5A) will be ignored for the purpose of deciding whether sub–paragraph (6) or (6A) applies.

• (9) If any member with practitioner service works in employment as an officer for less than 1 year after last ceasing to be a practitioner, any officer service that is attributable to that employment will be treated as practitioner service.

• (10) For the purpose of calculating any benefit in respect of officer service that is treated as practitioner service under sub–paragraph (9), the member’s pensionable pay in respect of that officer service will be treated as pensionable earnings.

• (11) Where the officer service mentioned in sub–paragraph (6) , sub-paragraph (6A) or sub–paragraph (9) has been credited as a result of a transfer under regulation N1 (member’s right to transfer accrued rights to benefits to this Section of the scheme), the pensionable pay in respect of it shall be deemed to be the pensionable pay by reference to which the additional period of service was calculated under regulation N2(3) or N3(2), whichever is applicable.

• (12) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Locum practitioners: breaks between contracts

9A

• (1) Paragraph (4A) of regulation C3 does not apply and this paragraph applies instead where a locum practitioner ceases to be engaged as such a practitioner and so ceases to be treated as being in pensionable employment and is re-engaged as such a practitioner before the expiry of a period not exceeding three months from the day on which he so ceases.

• (2) For the purposes of these Regulations—

• (a) he is treated as continuing to be in qualifying service during the period whilst he is not so engaged and as not being required to rejoin this Section of the scheme at the time when he becomes so re-engaged, but

• (b) that period does not count as practitioner service (or as a period in pensionable employment).

Contributions to this Section of the scheme

10

• (1) In the case of members who are practitioners or non-GP providers, regulation D1 (contributions by members) and regulation D2 (contributions by employing authorities) are modified as described in the following sub-paragraphs.

• (1A) For the purposes of this paragraph, the “relevant table” means—

• (a) in respect of the 2014-2015 scheme year, table 1;

• (b) in respect of each scheme year from 2015-2016, table 2.

Column 1Pensionable Earnings Band	Column 2Contribution Percentage Rate
Up to £15,431	5%
£15,432 to £21,477	5.6%
£21,478 to £26,823	7.1%
£26,824 to £49,472	9.3%
£49,473 to £70,630	12.5%
£70,631 to £111,376	13.5%
£111,377 to any higher amount	14.5%
Column 1Pensionable Earnings Band	Column 2Contribution Percentage rate
---	---
Up to £15,431	5%
£15,432 to £21,477	5.6%
£21,478 to £26,823	7.1%
£26,824 to £47,845	9.3%
£47,846 to £70,630	12.5%
£70,631 to £111,376	13.5%
£111,377 to any higher amount	14.5%

• (2) Subject to sub-paragraph (2A), a member whose pensionable earnings fall into a pensionable earnings band specified in column 1 of the relevant table must contribute the percentage of the member’s pensionable earnings specified in column 2 of that table in respect of that amount.

• (2A) The Secretary of State shall, with the consent of the Treasury, determine the pensionable earnings bands and contribution percentage rates specified in the relevant table in respect of each scheme year.

• (2B) Before determining those pensionable earnings bands or contribution percentage rates, the Secretary of State must consider the advice of the Scheme Actuary.

• (2C) If, apart from this sub-paragraph, the earnings for a scheme year in respect of a member’s practitioner or non-GP provider service would not be a whole number of pounds, those earnings will be rounded down to the nearest whole pound.

• (2D) If a member is in practitioner or non-GP provider service as well as (concurrently) employment other than as a practitioner or non-GP provider in respect of which the member is liable to pay contributions in accordance with regulation D1, the contributions payable in respect of the member’s—

• (a) practitioner or non-GP provider service, shall be determined in accordance with the provisions of these regulations that apply to a practitioner or non-GP provider, and

• (b) employment as an officer, shall be determined in accordance with the provisions of these regulations that apply to an officer.

• (2E) Where a practitioner (other than a dentist performer) or a non-GP provider is also in service as a dentist performer (or vice versa) the practitioner service as a practitioner (other than as a dentist performer) or as a non-GP provider and the practitioner service as a dentist performer will each be treated separately under this paragraph.

• (2F) In determining, in accordance with this paragraph, the contributions that are payable pursuant to regulations D1(1) and D2(1), a host Board must take account of all pensionable earnings, including those determined by another host Board, as a—

• (a) practitioner, from all practitioner sources;

• (b) non-GP provider, from all non-GP provider sources;

• (c) dentist performer, from all dentist performer sources.

• (2G) An employing authority that is not a host ... Board shall, in respect of any pensionable earnings it pays to a practitioner or to a non-GP provider, take advice from the relevant host ... Board in determining the contributions payable in accordance with sub-paragraph (2) of this regulation.

• (2H) A practitioner and a non-GP provider member whose applicable pensionable earnings fall into a pensionable earnings band specified in column 1 of the relevant table in sub-paragraph (1A) must, in respect of a scheme year, contribute the percentage of that person’s pensionable earnings specified in column 2 of that table in respect of that amount: such contributions must be paid in 12 equal monthly instalments throughout that year.

• (2I) For the purposes of sub-paragraph (2H), a practitioner and a non-GP provider member’s applicable pensionable earnings are—

• (a) the estimated amount of that member’s earnings agreed between the host Board and that member having regard to any estimates of pensionable earnings which have been provided pursuant to paragraph 23(12);

• (b) in the absence of an agreement referred to in sub-paragraph (a), whichever of the following the host Board considers the most appropriate in the circumstances—

• (i) an estimate of the amount of that member’s earnings that corresponds to that member’s most recent certified pensionable earnings referred to in paragraph 23, or

• (ii) the amount of earnings that corresponds to the host Board’s estimate of that member’s pensionable earnings from, as the case may be, all practitioner, or non-GP provider sources for that year.

• (2J) Where during the scheme year the host Board and the member agree that the estimated amount of that member’s earnings should be different to that last agreed under paragraph (a) of sub-paragraph (2I) or last determined under paragraph (b) of that sub- paragraph, that member must pay the monthly contributions determined in accordance with sub-paragraph (2K).

• (2K) Those contributions are to be determined as follows—

• Step 1: agree the member’s new estimated pensionable earnings (Amount A)

• Step 2: find the percentage rate of contributions payable on Amount A applying the relevant table in sub-paragraph (1A)

• Step 3: find Amount B by dividing Amount A by the percentage rate found at Step 2

• Step 4: find Amount C by deducting from Amount B the amount of any contributions already paid prior to the new estimate of earnings being agreed

• Step 5: divide Amount C by the number of whole months of the scheme year remaining to find the amount payable in each such month.

• (2L) A member must pay monthly contributions determined in accordance with sub-paragraph (2M), where—

• (a) during the scheme year the host Board is satisfied that the member’s pensionable earnings will exceed those last agreed under paragraph (a) of sub-paragraph (2I) or last determined under paragraph (b) of that sub-that paragraph,

• (b) an agreement referred to in paragraph (a) of sub-paragraph (2I) cannot be reached, and

• (c) the host Board determines what the new estimated amount of earnings is for the purpose of identifying the rate of contributions to be paid by the member.

• (2M) Those monthly contributions are to be determined as follows—

• Step 1: take the new estimated pensionable earnings determined in accordance with sub-paragraph (2L)(c) (Amount D)

• Step 2: find the percentage rate of contributions payable on Amount D earnings applying the relevant table in sub-paragraph (1A)

• Step 3: find Amount E by dividing Amount D by the percentage rate found at Step 2

• Step 4: find Amount F by deducting from Amount E the amount of any contributions already paid prior to the new estimate of earnings being agreed

• Step 5: divide Amount F by the number of whole months of the scheme year remaining to find the amount payable in each such month.

• (2N) A practitioner (other than a dentist performer) and a non-GP provider member must pay contributions determined in accordance with sub-paragraph (2O) where, in respect of a scheme year to which one or more of sub-paragraph (2I), (2J) and (2L) applied throughout that year, ...—

• (a) that member has in accordance with paragraph 23 of this Schedule, certified their pensionable earnings for that year and forwarded it to the host Board, or the host Board has the figure that represents that member’s final pensionable earnings for that scheme year where that member was not required to certify them, and

• (b) the amount of earnings referred to in paragraph (a) exceed the amount of earnings used for the purposes of, as the case may be, one or more of sub-paragraphs (2H), (2J) or (2L).

• (2O) Those contributions are determined as follows—

• Step 1: find the member’s aggregate earnings for the scheme year in question (Amount G)

• Step 2: find the percentage rate of contributions payable on Amount G applying the relevant table in sub-paragraph (1A)

• Step 3: find Amount H by dividing Amount G by the percentage rate found at Step 2

• Step 4: find the amount of contributions to be paid by deducting from Amount H the amount of any contributions already paid in respect of that scheme year in accordance with any or all of sub-paragraphs (2H), (2J) or (2L) prior to the certification of earnings in accordance with paragraph 23 of this Schedule.

• (2P) For the purposes of sub-paragraph (2O), a member’s aggregate earnings are the aggregate of—

• (a) the certified or final pensionable earnings from all practitioner (but not dentist performer) or, as the case may be, non-GP provider sources, and

• (b) any additional pensionable earnings the member is treated as having received during an absence from work in accordance with regulation P1 or P2 as modified by paragraph 19 of this Schedule.

• (2Q) A dentist performer member must pay contributions determined in accordance with sub-paragraph (2R) where, in respect of a scheme year to which one or more of sub-paragraph (2I), (2J) and (2L) applied throughout that year, that dentist performer has—

• (a) in accordance with paragraph 23 of this Schedule, certified their pensionable earnings for that year and forwarded it to the host Board, or

• (b) was not required to certify their earnings in accordance with that paragraph but the host Board has the figure that represents that member’s pensionable earnings for that scheme year.

• (2R) The contributions are payable at the rate specified in column 2 of the relevant table in sub-paragraph (1A) in respect of the amount of pensionable earnings referred to in column 1 of that table which corresponds to that part of the relevant aggregate which exceeds the amount of pensionable earnings on which contributions have already been paid pursuant to any or all of sub-paragraphs (2H), (2J) or (2L).

• (2S) For the purposes of sub-paragraph (2R), the relevant aggregate is the aggregate of—

• (a) the certified or final pensionable earnings from all dentist performer sources, uprated according to the formula—

$(PE/NDPS)x365$

where—

• PE is the certified or final amount of dentist performer’s pensionable earnings from all dentist performer sources for that year;

• NDPS is the number of days of dentist performer’s service in the scheme year, and

• (b) any additional pensionable earnings the dentist performer is treated as having received during an absence from work in accordance with regulation P1 or P2 as modified by paragraph 19 of this Schedule.

• (3) Contributions must be paid until the member—

• (a) reaches age 75 or completes 45 years' pensionable service ..., if the member is not a special class officer;

• (b) reaches age 65, or completes 45 years' pensionable service and reaches age 60, if the member is a special class officer.

• (4) Save where sub-paragraph (5) applies, type 1 medical practitioners and non-GP providers shall pay D1 contributions to the host ... Board.

• (4A) Type 1 dental practitioners shall pay D1 contributions in respect of pensionable earnings that relate to a particular GDS contract or PDS agreement to the employing authority that is a party to that GDS contract or PDS agreement, and that employing authority is liable to pay the D2(1) contributions that are payable in respect of those pensionable earnings.

• (5) Where a type 1 medical practitioner or a non-GP provider is engaged under a contract of service or for services by an employing authority or is a partner or shareholder in an employing authority that is not an OOH provider, that authority shall—

• (a) deduct D1 contributions from any pensionable earnings it pays to him; and

• (b) where it is not also the host ... Board, pay those contributions to that ... Board.

• (6) Subject to sub-paragraph (7), where a type 1 medical practitioner or a non-GP provider is—

• (a) an employing authority which is a GMS practice, a PMS practice or an APMS contractor; or

• (b) a shareholder or partner in such an employing authority,

that employing authority shall pay D2(1) contributions to the host ... Board.

• (7) Where—

• (a) the type 1 medical practitioner is a shareholder or partner in more than one employing authority referred to in sub-paragraph (6), each such employing authority shall pay D2(1) contributions on any pensionable earnings it pays to that practitioner or, as the case may be, on the practitioner’s share of the partnership profits, to the host Board;

• (b) the non-GP provider is a shareholder or partner in more than one employing authority referred to in sub-paragraph (6), that non-GP provider must nominate one of those employing authorities and that nominated authority must pay D2(1) contributions on any pensionable earnings it pays to that non-GP provider or, as the case may be, on the non-GP provider’s share of the partnership profits, to the host Board.

• (8) Where sub-paragraph (5) applies (but sub-paragraph (6) does not) and the employing authority referred to in that sub-paragraph is—

• (a) not the host ... Board, that authority shall pay D2(1) contributions to the host ... Board;

• (b) is the host ... Board, that ... Board shall pay D2(1) contributions to the Secretary of State in respect of any pensionable earnings it pays to him.

• (9) Where a type 2 practitioner (other than a locum practitioner) is engaged under a contract of service or for services by an employing authority, that authority shall—

• (a) deduct D1 contributions from any pensionable earnings it pays to him; and

• (b) in the case of a type 2 medical practitioner, where it is not also the host ... Board, pay those contributions to that ... Board.

• (10) In the case of a type 2 medical practitioner, where paragraph (9) applies, and the employing authority referred to in that sub-paragraph—

• (a) is not the host ... Board, that authority shall pay D2(1) contributions to the host ... Board;

• (b) is the host ... Board, that ... Board shall pay D1 and D2(1) contributions to the Secretary of State in respect of any pensionable earnings it pays to him.

• (10A) As regards a type 2 dental practitioner who—

• (a) is a foundation trainee—

• (i) the GDS or PDS contractor who employs him shall deduct D1 contributions from any pensionable earnings the contractor pays to him and shall pay those contributions to the employing authority that is a party to the contractor’s GDS contract or PDS agreement, and

• (ii) that employing authority is liable to pay the D2(1) contributions that are payable in respect of those pensionable earnings; or

• (b) is not a foundation trainee, the employing authority with which he has a contract for services from which his pensionable earnings are derived is liable to pay the D2(1) contributions that are payable in respect of those pensionable earnings.

• (11) Locum practitioners must pay D1 contributions to the host ... Board.

• (12) Where contributions are payable by a locum practitioner under sub-paragraph (11) in respect of pensionable locum work carried out for an employing authority, that employing authority shall pay contributions under regulation D2(1) in respect of that work.

• (13) Where D2(1) contributions are payable in respect of a locum practitioner under sub-paragraph (12), those contributions shall be payable—

• (a) to the host Board where the Secretary of State is not that host Board, and

• (b) to the Secretary of State if the employing authority is the host Board.

• (13A) D1 contributions that are required to be paid to an employing authority by or in respect of a type 1 or type 2 dental practitioner in accordance with this paragraph shall be paid to that employing authority not later than—

• (a) the 7th day of the month following the month to which the earnings relate; or

• (b) if the contributions are in respect of earnings derived from a PDS agreement and the monthly payment date in respect of that agreement is not the first working day of the month following the month to which the earnings relate, the 7th day after the date on which the earnings to which those contributions relate were paid.

• (13B) It shall be a function of an employing authority—

• (a) to which D1 contributions are paid in respect of a type 1 or type 2 dental practitioner in accordance with this paragraph;

• (b) which is liable to pay D2(1) contributions in respect of any type 1 or type 2 dental practitioner,

to forward or pay those contributions to the Secretary of State not later than the 12th day after the date on which, by virtue of sub-paragraph (13A), it is due to receive the D1 contributions or, in the case of D2(1) contributions, the related D1 contributions.

• (14) Contributions which are required to be paid to the host Board—

• (a) other than pursuant to sub-paragraphs (2N) or (2Q) must be paid to that Board not later than the 7th day of the month following the month in which the earnings were paid;

• (b) pursuant to sub-paragraph (2N) or, as the case may be, sub-paragraph (2Q) at the same time as providing that Board with the certificate referred to in the relevant sub-paragraph.

• (15) Where , as regards a type 1 or type 2 medical practitioner, an employing authority—

• (a) is not the host ... Board, it shall be a function of that employing authority to provide the host ... Board with a record of any—

• (i) pensionable earnings paid by it to a practitioner;

• (ii) contributions deducted by it in accordance with sub-paragraph (5) or (9),

not later than the 7th day of the month following the month in which the earnings were paid;

• (b) is the host ... Board that has deducted contributions in accordance with sub-paragraph (5) or (9) and is liable to pay D2(1) contributions in respect of any pensionable earnings it pays to a practitioner, it shall be a function of that ... Board to maintain a record of—

• (i) the matters referred to in paragraph (a)(i) and (ii) above;

• (ii) any contributions paid to it by a type 1 medical practitioner; and

• (iii) any contributions paid to it by a locum practitioner.

• (16) It shall be a function of the host ... Board to pay the contributions—

• (a) paid to it by a type 1 medical practitioner or locum practitioner;

• (b) paid to it by another employing authority;

• (c) it is liable to pay by virtue of sub-paragraphs (8)(b) and (10)(b),

in accordance with the provisions of this paragraph, to the Secretary of State not later than the 19th day of the month following the month in which the earnings were paid.

• (17) Sub-paragraph (17A) applies where, despite the provisions of this paragraph—

• (a) a type 1 or type 2 practitioner, locum practitioner or non-GP provider has failed to pay contributions payable pursuant to regulations D1, Q4, Q5, Q6, Q8 and Q10;

• (b) a type 1 practitioner or non-GP provider has failed to pay D2(1) contributions; or

• (c) an employing authority has failed to deduct or pay to the Secretary of State contributions pursuant to regulations D1, Q4, Q5, Q6, Q8 and Q10.

• (17A) The Secretary of State may recover the amount of any unpaid contributions referred to in sub-paragraph (17)—

• (a) where an employing authority has ceased to exist and paragraph (a) of that sub-paragraph applies, by adding the amount of those unpaid contributions to the amount of D1 contributions the practitioner or non-GP provider in question is due to pay to the host Board: that practitioner or non-GP provider is to record that amount of those unpaid contributions in a certificate referred to in paragraph 23 of this Schedule; or

• (b) by deduction from any payment of a benefit to, or in respect of, the member entitled to that benefit: such a deduction may only be made where the Secretary of State has notified the member of an intention to do so.

• (17B) The provisions of sub-paragraph (17A) are without prejudice to any other method of recovery the Secretary of State may have.

• (17C) Notwithstanding regulation R1 and regulation D2(1), contributions payable by an employing authority in respect of a GP Provider or non-GP Provider under these Regulations and any scheme administration charge, and any supplementary charge or interest under regulation T9 payable in respect of them, are not payable by NHS England or a relevant Local Health Board but are—

• (a) payable by that GP Provider or non-GP Provider where that Provider is a sole Provider, or

• (b) payable by the practice where the provider is a GP Provider or non-GP Provider.

• (18) For the purposes of this paragraph—

• (a) “D1 contributions” means contributions payable under regulation D1 by a practitioner , a locum practitioner or, as the case may be, a non-GP provider under this Section of the scheme;

• (b) “D2(1) contributions” means contributions payable under regulation D2(1) by an employing authority in respect of a practitioner , a locum practitioner or, as the case may be, a non-GP provider.

Normal retirement pension

11

• (1) In the case of members who are or have been practitioners, regulation E1 (normal retirement pension) is modified so that the yearly rate of a member’s pension—

• (a) in respect of officer service, will be equal to 1/80th of final year’s pensionable pay for each complete year of service, plus the relevant daily proportion for each additional day (as described in that regulation); and

• (b) in respect of practitioner service will be equal to 1.4 per cent. of the member’s uprated earnings.

• (2) In respect of —

• (a) any scheme year prior to the 2008-2009 scheme year, the member’s uprated earnings have been uprated in the manner determined by the Secretary of State having consulted such professional organisations as the Secretary of State considered appropriate;

• (b) the 2008-2009 scheme year and any later scheme year, the member’s uprated earnings are to be calculated by uprating the member’s pensionable earnings by the amount of the annual increase due under the provisions of the Pensions (Increase) Act 1971 and section 59 of the Social Security Pensions Act 1975, plus 1.5 per cent annually.

• (3) Nothing in this paragraph shall be taken to require the Secretary of State to revisit the calculation of uprated earnings referred to in sub-paragraph (2)(a).

Practitioners with benefits from both practitioner and officer service

11A

• (1) A member—

• (a) who has at least two years' qualifying service or in respect of whom a transfer payment has been made to this Section of the scheme in respect of his rights under a personal pension scheme;

• (b) who ceases to be in officer service while continuing in practitioner service; and

• (c) whose officer service is not treated as practitioner service under paragraph 9(5A) or (6A),

shall be entitled to receive a separate pension and retirement lump sum in respect of his officer service.

• (2) A member—

• (a) who has at least two years' qualifying service or in respect of whom a transfer payment has been made to this Section of the scheme in respect of his rights under a personal pension scheme; and

• (b) who ceases, or who ceased before 1st April 2003, to be in practitioner service while continuing in officer service on or after that date,

shall be entitled to receive a separate pension and retirement lump sum in respect of such of his pensionable service as is specified in sub-paragraph (3).

• (3) The pensionable service specified for the purposes of sub-paragraph (2) is—

• (a) any practitioner service; and

• (b) any officer service which falls to be treated as practitioner service under paragraph 9.

• (4) Subject to sub-paragraph (5), the amount of any pension or retirement lump sum which a member is entitled to receive under sub-paragraph (1) or (2) shall be the same as the amount of the pension or retirement lump sum which the member would have been entitled to receive under these Regulations if he had left pensionable employment on the day on which he ceased to be in officer service or, as the case may be, ceased to be in practitioner service.

• (5) A member who is entitled to a pension and retirement lump sum under sub-paragraph (2) shall, if it would be more favourable to him, be treated as having continued in practitioner service until the last day of his pensionable employment.

• (6) A member who, before commencing the member’s final period of practitioner service, has service as an officer (whether that service as an officer consists of a separate period of such service or two or more such periods), and—

• (a) that officer service is preceded by an earlier period of practitioner service, and

• (b) some or all of the officer service is not concurrent with practitioner service,

shall, if it would be more favourable, be entitled to receive a separate pension and retirement lump sum for such part of that officer service that is not concurrent with the member’s practitioner service.

• (7) The amounts of the pension and retirement lump sum referred to in sub-paragraph (6)—

• (a) shall be subject to a 1.5% increase for each whole year or part of a year within the increment period,

• (b) that increase shall be applied in like manner and at the same intervals as an increase applied to a pension under the Pensions (Increase) Act 1971, and

• (c) that increase shall be effective immediately before the pension and lump sum become payable under these Regulations.

• (8) The increment period referred to in sub-paragraph (7) shall—

• (a) begin with the day immediately following the day on which the member’s service as an officer referred to in sub-paragraph (6) ceased for the last time, and

• (b) end with the day immediately before the pension and retirement lump sum become payable under these Regulations.

Early Retirement Pension (ill–health)

12

• (1) In the case of members who are or have been practitioners, regulations E2 and E2A are modified so that, if the member satisfies the requirements for a pension based on pensionable service that is increased under any of paragraphs (4) to (6) of regulation E2 or paragraphs (4) to (6) of regulation E2A—

• (a) the member’s total pensionable service will be increased as described in whichever of those paragraphs applies;

• (b) the length of the member’s officer service and practitioner service will each be increased by the proportion by which the member’s total pensionable service is increased; and

• (c) for the purpose of calculating the member’s pension in respect of practitioner service, the member’s uprated earnings will then be increased by the same proportion as the member’s practitioner service is increased under paragraph (b).

• (2) For the purposes of sub–paragraph (1), “total pensionable service" includes both officer service and practitioner service but does not include any period of additional service that the member buys under regulation Q1 (right to buy additional service).

• (3) Regulation E2A is modified so that the definition of “regular employment of like duration” in paragraph (18) of that regulation means such employment as the Secretary of State considers would involve a similar level of engagement in the member’s current pensionable service as a practitioner.

Partial retirement pension

12A

• (1) In the case of members who are or have been practitioners, regulations E5A (partial retirement pension) and E5B (increase in pensionable pay following exercise of option under regulation E5A) are modified as follows.

• (2) Regulation E5A is modified so that—

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

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

• (c) paragraph (2) is omitted;

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

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

• (f) for the purposes of regulation E5A—

• (i) “pre-change level” means the level of the member’s engagement in the employment referred to in regulation E5A(1)(a)(iii) during the period of 12 months ending with the option day; and

• (ii) “pension” means the pension that a member would have been entitled to on the option day if the member had ceased to be employed in all of his employments and, in the case of practitioner services, the pensionable earnings taken into account when working out the pension will be drawn from the latest certificate referred to in paragraph 23 of this Schedule (accounts and actuarial reports), or the latest scheme year’s final pensionable earnings referred to in paragraph 10 of this Schedule (contributions to this Section of the scheme), and agreed with each relevant host Board.

• (3) Regulation E5B is modified so that—

• (a) the condition in paragraph (1)(b), for the member’s pensionable pay to increase to more than 90% of the member’s pensionable pay during the period of 12 months ending with the option day, is treated as a condition for the level of the member’s engagement in the employment or employments referred to in regulation E5A(1)(a)(iii) to increase to more than 90% of the member’s pre-change level;

• (b) for the purposes of regulation E5B—

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

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

Early retirement pension (employer’s consent)

13

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

14

• (1) In the case of members who die in pensionable employment as practitioners, regulation F1 (lump sum payable on member’s death in pensionable employment) is modified so that, in relation to the member’s employment as a practitioner, the reference to final year’s pensionable pay in regulation F1(2) is treated as a reference to—

• (a) in the case of a member who is required to pay contributions under regulation D1(4), the yearly average of the member’s uprated earnings at the date of death, or

• (b) in the case of a member who is no longer required to pay contributions under regulation D1(4), the yearly average of the member’s uprated earnings on the member’s last day of pensionable service.

• (2) In the case of members who die after a pension under this Section of the scheme in respect of practitioner service becomes payable, regulation F2 (lump sum payable on member’s death after pension becomes payable) is modified so that, in relation to the member’s employment as a practitioner, the reference to final year’s pensionable pay in regulation F2(2) is treated as a reference to the yearly average of the member’s uprated earnings on the member’s last day of pensionable service.

Widows, widowers or surviving civil partners pension on member’s death in pensionable employment

15

In the case of members who die in pensionable employment as practitioners, regulation G2 (widow’s pension on member’s death in pensionable employment) is modified so that the reference, in regulation G2(2), to the rate of the member’s pensionable pay when he died is treated, in relation to the member’s employment as a practitioner, as a reference to the average rate of the member’s pensionable earnings during the last complete quarter before the member died.

Increased widower’s pension

16

In the case of female members who made a nomination under regulation G8 (dependent widowers pension) or an elction under regulation G9 (increased widower’s pension), those regulations are modified so that the lump sum payable on the member’s retirement will be reduced by 2.8 per cent. of uprated earnings for each complete year of practioner service before 25th March 1972, and by 1.4 per cent. of uprated earnings for each complete year after 24th March 1972, plus, in each case, the relevant daily proportion for each additional day.

Increased surviving civil partner’s pension

16A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Increased dependent surviving scheme partner’s pension

16B

In the case of a member who made a nomination under regulation G15 (dependent surviving scheme partner’s pension) that regulation is modified so that the lump sum payable on the member’s retirement will be reduced by 1.96 per cent of uprated earnings for each complete year of practitioner service before 6 April 1988 plus the relevant daily proportion for each additional day.

Increased surviving partner pension

16C

In the case of a member who made an election under regulation G17 (increased surviving partner’s pension) that regulation is modified so that the lump sum payable on the member’s retirement will be reduced by 1.96 per cent of uprated earnings for each complete year of practitioner service before 6 April 1988 plus the relevant daily proportion for each additional day.

Child allowance—member dies in pensionable employment

17

In the case of members who die in pensionable employment as practitioners—

• (a) paragraphs (4C), (4D), (6) and (7) of regulation H3 (member dies in pensionable employment) are modified so that the references to the rate of the member’s pensionable pay when he died is treated, in relation to the member’s employment as a practitioner, as references to the average rate of the member’s pensionable earnings during the last complete quarter before the member died;

• (b) paragraphs (10) and (12) of that regulation is modified so that the reference to the member’s final year’s pensionable pay when he died is treated as a reference to the yearly average of the member’s uprated earnings at the date of death.

Preserved pension

17A

Regulation L1(14) is modified so that—

• (a) paragraph (b) in the definition of “NHS employment” reads—

(b) the 2015 Scheme and that member has a break of service under the 2015 Regulations that exceeds five years.

; and

• (b) the definition of “regular employment of like duration” reads—

• “regular employment of like duration” means such employment as the Secretary of State considers would involve a similar level of engagement to the member’s pensionable service as a practitioner immediately before that service ceased.

Transfers from other pension arrangements

18

• (1) In the case of members who are practitioners, regulations N1 (member’s right to transfer accrued rights to benefits to this Section of the scheme) and N4 (transfers in respect of more than one member) are modified so that, if a transfer payment is accepted in respect of the member’s rights under another occupational pension scheme, a personal pension scheme,or a buy–out policy, the benefits in respect of the transfer payment will be calculated as described in this paragraph.

• (2) The benefits in respect of the transfer payment will be calculated by increasing the member’s pensionable earnings for the financial year in which the member joined this Section of the scheme (or the financial year in which the transfer payment is received, if the payment is received more than 12 months after the member joined this Section of the scheme).

• (3) The amount of the increase referred to in sub–paragraph (2) will be calculated by—

• (a) treating the member as entitled to a period of officer service equal to the period of employment that qualified the member for the rights in respect of which the transfer payment is being made;

• (b) calculating the final year’s pensionable pay that would have given rise to a cash equivalent, in respect of that officer service under regulation M3 (amount of member’s cash equivalent) equal to the amount of the transfer payment; and

• (c) increasing the member’s pensionable earnings by an amount equal to the pensionable pay that the member would have received during that period of officer service if the member’s pensionable pay had been equal to the final year’s pensionable pay mentioned in paragraph (b) throughout that period.

• (4) For the purposes of sub–paragraph (3), the final year’s pensionable pay mentioned in paragraph (b) will be calculated in a manner that is consistent with the actuarial methods and assumptions referred to in—

• (a) regulation N2 (transfers made under the Public Sector Transfer Arrangements) where the transfer payment is made under the Public Sector Transfer Arrangements; or

• (b) regulation N3 (transfers that are not made under the Public Sector Transfer Arrangements) in any other case.

• (5) The upper limit on a dental practitioner’s pensionable earnings under paragraph 8 (limit on pensionable earnings — dental practitioners) will not apply to any increase in a member’s pensionable earnings under this paragraph.

Members absent from work

19

• (1) In the case of members who are practitioners, regulations P1 and P2 (absence from work) are modified so that the references to pensionable pay in regulations P1(3) and P2(3) are treated, in relation to the member’s employment as a practitioner, as references to pensionable earnings.

• (2) Subject to sub-paragraph (8), regulation P1 is further modified so that, if a member’s earnings in respect of employment as a practitioner are reduced during a period of absence from work by reason of illness or injury, the member’s pensionable earnings will be calculated as described in sub–paragraphs (4) and (5) below (instead of on the basis of the member’s earnings immediately before the absence started).

• (3) Subject to sub-paragraph (8), regulation P1 is further modified so that, if a member’s earnings in respect of employment as a practitioner cease during a period of absence from work by reason of illness or injury, the member will be treated as continuing in pensionable employment for a period of 12 months from the date on which the member’s earnings ceased and the member will not be treated as having left pensionable employment in accordance with regulation P1(4) until the end of that 12 month period. During the 12 month period, the member’s pensionable earnings will be calculated as described in sub–paragraphs (4) and (5) below.

• (4) If the member is one of a number of practitioners who have elected as described in paragraph 4(2) above, each practitioner’s pensionable earnings will be calculated as if the partnership’s aggregate pensionable earnings were equal to the amount of the partnership’s aggregate pensionable earnings during the 12 month period ending immediately before the member’s earnings were reduced or ceased.

• (5) Except where the member’s pensionable earnings fall to be calculated as described in sub– paragraph (4), the member will be treated as having continued to receive the same average rate of pensionable earnings as during the 12 month period ending immediately before his earnings were reduced or ceased.

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

• (7) Regulations P1 and P2 and the previous sub-paragraphs do not apply in the case of locum practitioners.

• (8) Before a calculation of a member’s pensionable earnings can be made in accordance with sub-paragraphs (4) and (5), written notice of the length of the absence must be given to the Secretary of State by—

• (a) the member, where the member is a type 1 practitioner or a non-GP provider; or

• (b) in all other cases, NHS England or relevant Local Health Board.

• (9) The notice referred to in sub-paragraph (8) must be provided to the Secretary of State in such form and manner as the Secretary of State may stipulate from time to time.

Right to buy additional service and unreduced retirement lump sum

20

• (1) In the case of members who are practitioners, regulations Q1 (right to buy additional service), Q2 (right to buy unreduced retirement lump sum) Q4 and Q5 (paying by single payment) and Q6 (paying by regular additional contributions) are modified so that the cost of buying additional service and unreduced retirement lump sum and the benefits in respect of any additional service bought under regulation Q1 are calculated as described in this paragraph.

• (2) Regulation Q1 is modified so that, if the member elects to pay for additional service by a single payment, the benefits in respect of the additional service will be calculated by increasing the member’s pensionable earnings for the financial year in which the member elects to buy the additional service.

• (3) The amount of the increase referred to in sub–paragraph (2) will be calculated using the formula—

$$relevantearnings×additionalservicebought$where— “relevant earnings" means the amount of remuneration by reference to which the amount of the single payment was calculated; and“additional service bought" means the period of additional service that the member chooses to buy, calculated in complete years with a relevant daily proportion for each additional day.$

• (4) Regulation Q1 is further modified so that, if the member chooses to pay for additional service by regular additional contributions, the benefits in respect of the additional service will be calculated by increasing the member’s pensionable earnings for the year in which the member stops paying those contributions.

• (5) The amount of the increase referred to in sub–paragraph (4) will be calculated using the formula—

$$relevantupratedearnings×additionalservicebought$where— “relevant uprated earnings" means the yearly average of the part of the member’s uprated earnings that is attributable to the period during which the member paid regular additional contributions; and“additional service bought" means the period of additional service that the member chooses to buy, calculated in complete years with a relevant daily proportion for each additional day.$

• (6) Regulation Q4(4) and (5) is modified so that, for the purposes of Table 1 of Schedule 1, “remuneration" means, subject to sub–paragraph (7) below, the yearly average of a member’s uprated earnings in respect of practitioner service before the date on which the employing authority receives notice in writing, on the form provided, exercising the member’s right to buy additional service. For the purpose of this calculation, any officer service that is treated as practitioner service by virtue of paragraph 9 (officer service treated as practitioner service) will be ignored.

• (7) If, when the employing authority receives a notice exercising a right to buy additional service, the member has not been in practitioner service for a complete quarter, “remuneration" will be calculated by reference to the member’s uprated earnings at the end of the member’s first complete quarter in practitioner service.

• (8) Regulation Q6(5) is modified so that, if the member elects to pay for additional service or unreduced retirement lump sum by regular additional contributions, the contributions will be calculated as a percentage of pensionable earnings (instead of pensionable pay), in accordance with Table 3 of Schedule 1 (if the member is buying additional service) or Table 4 of Schedule 1 (if the member is buying an unreduced retirement lump sum).

• (9) The upper limit on a dental practitioner’s pensionable earnings under paragraph 8 (limit on pensionable earnings–dental practitioners) shall not apply to any increase in a member’s pensionable earnings under this paragraph.

Members doing more than one job

21

• (1) In the case of members who are practitioners, Regulation R4 (members doing more than one job) is modified as described in this paragraph in relation to any practitioner who is in concurrent employment as an officer.

• (2) A practitioner who opts not to contribute to this Section of the scheme in respect of his employment as a practitioner may, nevertheless, participate in this Section of the scheme in respect of concurrent employment as an officer.

• (3) Regulation R4(2) is modified so that a practitioner may participate in this Section of the scheme in respect of concurrent whole–time or part–time employment as an officer, even if he also participates in this Section of the scheme in respect of employment as a practitioner.

• (4) For the purposes of paragraph 12 (early retirement pension on grounds of ill–health), any amount by which a member’s service in respect of concurrent employments exceeds the period during which the member carried on those employments will be ignored for the purpose of calculating the member’s total pensionable service.

• (5) If a transfer payment is accepted in respect of a member who is contributing to this Section of the scheme in respect of employment as a practitioner and concurrent employment as an officer, the member may elect whether the benefits in respect of the transfer payment should be calculated as described in regulations N1 to N3 or as described in paragraph 18 (transfers from other pension arrangements).

Reduction of pension on return to NHS employment

22

• (1) In the case of members who are or have been practitioners, regulation S2 (reduction of pension on return to NHS employment) is modified as described in this paragraph.

• (2) Regulation S2(14) is modified so that—

• (a) “pay" means the amount of pensionable earnings received by the member, for any financial year, from NHS employment (or what would have been his pensionable earnings had he been in pensionable employment);

• (b) “previous pay" means the average of the annual amounts of the member’s uprated earnings in respect of practitioner service (or service which is treated as practitioner service).

• (3) In the case of a practitioner who becomes entitled to receive, simultaneously, a pension under this Section of the scheme in respect of both officer service and practitioner service, the member’s previous pay in respect of his practitioner service shall be increased by the amount of his previous pay in respect of his officer service.

• (4) In the case of a practitioner who becomes entitled to receive a pension under this Section of and who holds a continuing employment otherwise than as a practitioner, previous pay will be increased by the annual rate of pay of the continuing employment.

• (5) This sub–paragraph applies where a practitioner becomes entitled to receive a pension under this Section of the scheme and in the 12 months preceding the date on which he became so entitled, held concurrent pensionable employment as an officer.

• (6) Where sub–paragraph (5) applies and the concurrent pensionable employment terminated before the pension became payable, previous pay in relation to the practitioner service shall be increased as described in sub–paragraph (7).

• (7) For the purposes of sub–paragraph (6), previous pay shall be increased by the annual rate of pay in respect of the concurrent pensionable employment mentioned in that sub–paragraph or, if higher, that part of the pensionable pay for that employment which falls within the 12 months period mentioned in sub–paragraph (5).

Benefits on death in pensionable employment after pension becomes payable

22A

The following provisions are modified so that the reference to the member’s rate of pensionable pay when he dies is treated as a reference to the average rate of the member’s pensionable earnings during the last complete quarter before the member died—

• (a) paragraphs (7) and (12) of regulation S4 (benefits on death in pensionable employment after pension under regulation E2 becomes payable); and

• (b) paragraphs (10) and (15)(a) of regulation S4A (benefits on death in pensionable employment after pension under regulation E2A becomes payable).

Accounts and actuarial reports

23

• (1) In the case of members who are practitioners or non-GP providers, regulation U3 (accounts and actuarial reports) is modified as described in this paragraph.

• (2) In respect of each scheme year, a type 1 medical practitioner and a non-GP provider shall provide each relevant host ... Board with a certificate that correctly records the totality of their pensionable earnings based on—

• (a) the accounts drawn up in accordance with generally accepted accounting practice by the practice of which the member is a member; and

• (b) the return that member has made to Her Majesty’s Revenue and Customs in respect of their earnings for that year,

no later than 1 month after the date on which that return was required to be submitted to Her Majesty’s Revenue and Customs.

• (3) In respect of each scheme year, a type 2 medical practitioner and a locum practitioner shall provide each relevant host ... Board with a certificate that correctly records the totality of their pensionable earnings based on—

• (a) the payments they receive from employing authorities for practitioner services, and

• (b) the return that member has made to Her Majesty’s Revenue and Customs in respect of their earnings for that year,

no later than 1 month after the date on which that return was required to be submitted to Her Majesty’s Revenue and Customs.

• (4) Within 1 month of the end of each financial year, a host ... Board must give to each—

• (a) GDS or PDS contractor with which that host ... Board is a party to a GDS contract or a PDS agreement, a notice which sets out, in accordance with the host ... Board’s records, the amount of the pensionable earnings ceiling and the amount of the pensionable earnings the contractor has paid to every type 1 dental practitioner who has performed services under that contract or agreement during that financial year (“an annual reconciliation notice”); and

• (b) type 1 dental practitioner referred to in (a), a notice which sets out the amount of pensionable earnings each practitioner has been paid for that financial year as indicated in the host ... Board’s records (“a performer’s notice”).

• (5) Within 3 months of the end of each financial year the GDS or PDS contractor must return the annual reconciliation notice to the host ... Board stating—

• (a) that the amounts referred to in sub-paragraph (4)(a) are correct or, where either or both of those amounts are incorrectly shown in the notice, the correct figure or figures;

• (b) in the case of a type 1 dental practitioner whose earnings, during the period covered by the annual reconciliation notice, are not pensionable because they fall within paragraph 3(2A)(b) of this Schedule, the earnings that would otherwise have been pensionable if that paragraph did not apply;

• (c) the amount of any monthly seniority payments, maternity leave payments, paternity leave payments, adoption leave payments, parental leave payments , shared parental leave payments , parental bereavement leave payments or sickness leave payments paid under the contract or agreement during the financial year;

• (d) the amount of pensionable earnings the contractor has paid to each type 1 dental practitioner under the contract or agreement during the financial year;

• (e) whether each type 1 dental practitioner who performed services under the contract or agreement referred to in sub-paragraph (4)(a) was given the opportunity to verify the pensionable earnings declared for them in the annual reconciliation notice; and

• (f) the name and dentist’s reference number of any type 1 dental practitioner who—

• (i) failed to verify; or

• (ii) disagrees with,

the amounts declared for them in the annual reconciliation notice and, where paragraph (ii) applies, the reason for the disagreement.

• (6) Within 3 months of the end of each financial year, each type 1 dental practitioner who performed services under the contract or agreement referred to in sub-paragraph (4)(a) must return the performers’ notice to the host ... Board, stating—

• (a) that they were (or were not, as the case may be) in pensionable employment for the period covered by the performer’s notice;

• (b) that they were (or were not, as the case may be) directly employed by the contractor referred to in sub-paragraph (4)(a) during the period covered by the performer’s notice;

• (c) in the case of a practitioner, who was in pensionable employment during the period covered by the notice, the pensionable earnings they received under the contract or agreement during that period;

• (d) in the case of a practitioner whose earnings, during the period covered by the performer’s notice, fell within paragraph 3(2A)(b) of this Schedule, the earnings that would otherwise have been pensionable if that paragraph did not apply;

• (e) the amount of any monthly seniority payments, maternity leave payments, paternity leave payments, adoption leave payments, parental leave payments , shared parental leave payments or sickness leave payments received by the practitioner under the contract or agreement during the financial year; and

• (f) whether the practitioner and contractor have together verified that any amounts the practitioner has declared in respect of sub-paragraph (6)(c), (d) or (e) are the same as the equivalent amounts declared in the annual reconciliation notice referred to in sub-paragraph (5).

• (7) Within 3 months of the end of each financial year, a type 2 dental practitioner must provide the host ... Board with whom their employer has entered into a GDS contract or a PDS agreement, with a notice of their pensionable earnings based on—

• (a) the payments they have received from their employer for practitioner services provided under that GDS contract or PDS agreement during that financial year; and

• (b) the pensionable earnings they have received, as a type 2 dental practitioner, from all other type 2 dental practitioner sources during that financial year.

• (8) An employing authority may, in exceptional circumstances, and with the agreement of the Secretary of State, arrange or agree a different time limit for the issue and return of the certificates, notices or statements referred to in sub-paragraphs (2) to (7) and may, if a material particular has changed, accept a replacement.

• (9) Subject to sub-paragraph (10), an annual reconciliation notice will be invalid if—

• (a) it contains information that the employing authority’s records show is inaccurate or misleading in a material particular;

• (b) subject to sub-paragraph (8), it is not received within the specified time limit;

• (c) the total of the amounts specified in it in respect of each type 1 dental practitioner that performed services under the contract or agreement referred to in sub-paragraph (4)(a) is greater than the aggregate of the pensionable earnings ceiling referred to in sub-paragraph (4)(a) and the amount referred to in sub-paragraph 5(c);

• (d) it is incomplete in any material particular; or

• (e) one or more of the practitioners referred to in it did not, for whatever reason, verify the earnings figure the contractor has declared for them.

• (10) Where an employing authority has received an annual reconciliation notice which is valid for some or all of the practitioners listed in it, the amounts notified to that employing authority for the financial year to which the notice relates will, subject to sub-paragraphs (16), (17) and (18), be the pensionable earnings for those practitioners.

• (11) Where an employing authority has received an annual reconciliation notice which is invalid for some or all of the practitioners listed in it, the pensionable earnings for those practitioners for the financial year to which the notice relates will be—

• (a) zero, where the employing authority’s records show that value or the authority is unable to estimate the value of the practitioner’s pensionable earnings; or

• (b) the figure that the employing authority estimates will represent that practitioner’s share of the aggregate of the pensionable earnings ceiling referred to in sub-paragraph 4(a) and the amount referred to in sub-paragraph (5)(c) (“the maximum amount”), less the difference between—

• (i) that maximum amount, and

• (ii) the total of the monthly amounts in respect of which estimated contributions to this Section of the scheme under regulation D1 (contributions by members) were paid on account during the financial year to which the earnings relate,

but if the total mentioned in sub-paragraph (ii) is greater than the maximum amount, then no amount is to be deducted pursuant to this sub-paragraph.

• (12) Each employing authority and GDS or PDS contractor must, in respect of each scheme year, provide the host Board and the Secretary of State with a statement of estimated contributions due under regulations D1, D2, Q6 and Q8 in respect of any—

• (a) non-GP provider that is a GMS or PMS practice or an APMS contractor who assists in the provision of NHS services provided by that GMS or PMS practice or APMS contractor;

• (b) type 1 medical practitioner who performs medical services as, or on behalf of, the practice or contractor;

• (c) type 2 medical practitioner employed by the practice or contractor;

• (d) type 1 dental practitioner who performs services under a GDS contract or a PDS agreement, or

• (e) type 2 dental practitioner employed or engaged to perform services under a GDS contract or a PDS agreement.

• (13) In respect of each scheme year, each employing authority and GDS or PDS contractor shall, in respect of type 2 medical or dental practitioners employed or engaged by the practice or contractor, provide the Secretary of State with an end-of-year statement of—

• (a) pensionable earnings;

• (b) contributions to this Section of the scheme made under regulation D1 (contributions by members) and the modifications to that regulation referred to in paragraph 10 of this Schedule;

• (c) contributions to this Section of the scheme made under regulation D2 (contributions by employing authorities) and the modifications to that regulation referred to in paragraph 10 of this Schedule; and

• (d) any pensionable earnings deemed in accordance with regulation P1 (absence because of illness or injury or certain types of leave) and the modifications to that regulation referred to in paragraph 19 of this Schedule.

• (14) The host Board and the Secretary of State shall be provided with—

• (a) the statement referred to in sub-paragraph (12) at least 1 month before the beginning of that scheme year;

• (b) the statement referred to in sub-paragraph (13) no later than 3 months after the end of that scheme year.

• (14A) If an employing authority, GDS or PDS contractor does not provide the statement referred to in sub-paragraph (12) in accordance with sub-paragraph 14(a), the member contributions in respect of the members of that employing authority or contractor referred to in sub-paragraphs (12)(a) to (e), will be payable at the maximum contribution percentage rate specified in column 2 of table 2 in paragraph 10(1A) of this Schedule based on estimated pensionable pay as determined by the host Board.

• (15) No later than 13 months after the end of each scheme year, each employing authority, GDS contractor and PDS contractor must forward to the Secretary of State a copy of the records referred to in regulation U3(3) and (4).

• (16) A member’s pensionable earnings for a scheme year shall be zero and no contributions paid in respect of that scheme year are to be refunded where, in respect of that scheme year, a practitioner or non-GP Provider has failed to comply with the requirements of—

• (a) whichever of sub-paragraphs (2), (3), (5), (6) or (7) applies to that member, or

• (b) sub-paragraph (2) of paragraph 2.

This is subject to sub-paragraphs (17) and (18).

• (17) If, in respect of a scheme year, the employing authority of a practitioner or non-GP provider member is in possession of a figure representing all or part of that member’s pensionable earnings for that year, the Secretary of State may treat that figure as the amount of that member’s pensionable earnings for that year where—

• (a) that member has failed to comply with the requirements of whichever of sub-paragraphs (2), (3), (5), (6) or (7) applies to them, and

• (b) a benefit in respect of that member’s service as a practitioner or non-GP provider is payable to, or in respect of them, under these Regulations.

• (18) If, in respect of a scheme year, a practitioner or non-GP provider—

• (a) dies without complying with the requirements of whichever of sub-paragraphs (2), (3), (5), (6) or (7) applies to them; or

• (b) is, in the opinion of the Secretary of State, unable to look after their own affairs by reason of illness or lack of capacity within the meaning of the Mental Capacity Act 2005,

the Secretary of State may require that practitioner’s or non-GP provider’s personal representatives or person (or persons) duly authorised to act on the member’s behalf to provide the relevant certificate, notice or statement within the period specified in sub-paragraph (19).

• (19) The period is—

• (a) that referred to in whichever of sub-paragraphs (2), (3), (5), (6) or (7) was or is applicable to them; or

• (b) such other period as the Secretary of State permits.

• (20) The certificates, notices and statements referred to in this paragraph—

• (a) shall be in such form as the Secretary of State shall from time to time require;

• (b) may be provided to the Secretary of State in such manner as the Secretary of State may from time to time permit.

SCHEDULE 2A — PENSION SHARING ON DIVORCE OR NULLITY OF MARRIAGE OR, ON THE DISSOLUTION OR NULLITY OF A CIVIL PARTNERSHIP

Discharge of liability in respect of a pension credit following the death of the person entitled to the pension credit

1

• (1) The Secretary of State shall, following the death of the person entitled to a pension credit before liability in respect of that credit has been discharged, discharge his liability in respect of that credit by way of the payment of a lump sum in accordance with paragraph (2)(a)(i) of regulation 6 of the Pension Sharing (Implementation and Discharge of Liability) Regulations 2000 (discharge of liability in respect of a pension credit following the death of the person entitled to the pension credit).

• (2) The amount of a lump sum payable under this paragraph shall be—

• (a) payable in accordance with regulation F5 as modified by paragraph 9 below; and

• (b) equal to 3 times the annual rate of the pension credit benefit to which the person entitled to the pension credit would have been entitled had he reached normal benefit age on or before the date of death.

Safeguarded rights

2

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Pension credit benefit on attaining normal benefit age

3

• (1) A pension credit member shall be entitled under this Section of the scheme to pension credit benefit which shall consist of—

• (a) a pension; and

• (b) where the member, from whose rights the pension credit member’s pension credit rights are derived, has not received a lump sum on or before the day on which the pension sharing order or provision takes effect, a lump sum.

• (2) Subject to paragraphs 3A to 4, a pension credit member shall be entitled to the payment of the pension credit benefit when he reaches normal benefit age.

• (3) Payment of the pension credit benefit to which a pension credit member is entitled shall not be deferred beyond normal benefit age.

• (4) A pension payable in accordance with this paragraph shall be payable to the pension credit member for life.

• (5) Subject to paragraph (7), the value of the pension referred to in this paragraph shall be equal to the value of the pension credit rights which have accrued to or in respect of the pension credit member.

• (6) The lump sum referred to in this paragraph shall be equal to 3 times the annual rate of the pension.

• (7) A pension credit member who is entitled to a lump sum in accordance with sub-paragraph (1)(b) may opt to exchange part of a pension to which the pension credit member would otherwise be entitled for a lump sum, which must be an evenly divisible multiple of £12.

• (8) If a pension credit member so opts, for every £1 by which the pension credit member’s annual pension is reduced, the pension credit member is to be paid a lump sum of £12.

• (9) An option under paragraph (7) must relate to an annual amount of pension that is a whole number of pounds (and accordingly the lump sum will be exactly divisible by 12).

• (10) In paragraph (9) “annual amount” in relation to a pension means the amount of the annual pension to which the pension credit member would be entitled under these regulations apart from the option, together with any increases payable under the Pensions (Increase) Act 1971, calculated as at the time the payment would be first due.

• (11) A pension credit member may not exchange pension for lump sum under this paragraph to the extent that it would result in a scheme chargeable payment for the purposes of Part 4 of the 2004 Act.

• (12) The option under sub paragraph (7) may only be exercised by giving notice in writing to the scheme administrator in the form required by the Secretary of State—

• (a) at the time of claiming the pension; or

• (b) before a later time specified in writing by the scheme administrator.

Pension credit benefit before attaining normal benefit age (with actuarial reduction)

3A

• (1) Subject to sub-paragraph (2), a pension credit member shall be entitled to the payment of the pension credit benefit described in paragraph 3 of this Schedule on or after attaining normal minimum pension age but before attaining normal benefit age.

• (2) The pension and the lump sum (if any) described in that paragraph will be reduced by such amount as the Secretary of State, after taking the advice of the Scheme Actuary, may determine.

Pension credit benefit before attaining normal benefit age (on grounds of ill health)

3B

• (1) A pension credit member shall be entitled to the payment of the pension credit benefit described in paragraph 3 of this Schedule before attaining normal benefit age if the Secretary of State is satisfied that the pension credit member—

• (a) meets the ill-health condition specified in paragraph 1 of Schedule 28 to the 2004 Act, and

• (b) had previously been engaged in regular employment but is now permanently incapable of engaging in regular employment due to mental or physical infirmity.

• (2) For the purpose of sub-paragraph (1), the Secretary of State may require whatever medical evidence that the Secretary of State considers necessary.

Commutation of the whole of pension credit benefit before normal benefit age

4

• (1) A pension credit member shall be entitled to the commutation of the whole of his pension credit benefit before reaching normal benefit age in the circumstances permitted by paragraph (b) of the lump sum rule in section 166(1) of the 2004 Act.

• (1A) For the purpose of sub-paragraph (1), the Secretary of State may require whatever medical evidence that the Secretary of State considers necessary.

• (2) The pension credit payable in the circumstances described in sub-paragraph (1) shall consist of—

• (a) where paragraph 3(1)(b) applies, a lump sum equal to the aggregate of—

• (i) 3 times the annual rate of the pension otherwise payable under paragraph 3 of this Schedule had the pension credit member reached normal benefit age on the date when commutation in accordance with this paragraph is applied for,

• (ii) 5 times the annual rate of the pension referred to in paragraph (i) after that annual rate has been reduced by the maximum amount of pension that the pension credit member may exchange for a lump sum under paragraph 3(7) of this Schedule, and

• (iii) the lump sum resulting from the reduction to the pension credit member’s pension referred to in paragraph (ii);

• (b) where paragraph 3(1)(b) does not apply, a lump sum equal to 5 times the annual rate of the pension otherwise payable under paragraph 3 of this Schedule had the pension credit member reached normal benefit age on the date when commutation in accordance with this paragraph is applied for.

Commutation of the whole of pension credit benefit at normal benefit age

5

• (1) Where—

• (a) the pension credit member is suffering from serious ill health at normal benefit age; or

• (b) the total benefits payable to the pension credit member, including any pension credit benefit, is of an amount that complies with the provisions of paragraphs 7 to 9 of Part I of Schedule 29 to the 2004 Act (lump sum rule: trivial commutation lump sum) at normal benefit age.

the Secretary of State may discharge his liability in respect of the payment of pension credit benefit by the payment of a lump sum to the pension credit member at normal benefit age.

• (2) The pension credit payable in the circumstances described in sub-paragraph (1)(a) shall consist of—

• (a) where paragraph 3(1)(b) applies, a lump sum equal to the aggregate of—

• (i) 3 times the annual rate of the pension otherwise payable under paragraph 3 of this Schedule,

• (ii) 5 times the annual rate of the pension referred to in paragraph (i) after that annual rate has been reduced by the maximum amount of pension that the pension credit member may exchange for a lump sum under paragraph 3(7) of this Schedule, and

• (iii) the lump sum resulting from the reduction to the pension credit member’s pension referred to in paragraph (ii);

• (b) where paragraph 3(1)(b) does not apply, a lump sum equal to 5 times the annual rate of the pension otherwise payable under paragraph 3 of this Schedule.

• (3) In this paragraph “serious ill health” means ill health which is such as to give rise to a life expectancy of less than one year from the date on which the payment of the pension credit benefit of the pension credit member is applied for.

Pension credit member dies before pension credit benefit becomes payable

6

• (1) If a pension credit member dies before his pension under this Section of the scheme becomes payable under paragraph 3, a lump sum on death shall be payable in accordance with regulation F5 as modified by paragraph 9 below.

• (2) The lump sum shall be equal to 3 times the annual rate of the pension credit member’s pension, to which he would have been entitled had he reached normal benefit age on or before the date of death, calculated in accordance with paragraph 3(5).

Pension credit member dies after pension credit benefit becomes payable

7

• (1) If a pension credit member dies within 5 years after his pension under this Section of the scheme became payable under paragraph 3 of this Schedule, a lump sum on death shall be payable in accordance with regulation F5 as modified by paragraph 9 below.

• (2) Subject to sub-paragraph (3), the lump sum on death shall be equal to 5 times the annual rate of the pension credit member’s pension less the amount of pension already paid.

• (3) The maximum payment under this regulation shall not exceed the amount calculated in accordance with sub-paragraph (4), less the aggregate of—

• (a) the amount of any lump sum paid to the pension credit member in accordance with paragraph 3(6), and

• (b) the amount of any lump sum paid to the pension credit member in accordance with paragraph 3(7).

• (4) An amount calculated in accordance with this sub-paragraph is an amount equal to twice the amount on the valuation day of the final year’s pensionable pay of the member from whose rights the pension credit is derived.

• (5) Where a pension credit member referred to in paragraph (1) dies on or before 5th April 2011 and had attained the age of 75 at the date of the pension credit member’s death—

• (a) the lump sum referred to in that paragraph shall cease to be payable, and

• (b) shall instead be converted into an annual pension to be determined and paid in accordance with paragraph (6).

• (6) The pension referred to in paragraph (5) shall be—

• (a) determined in accordance with guidance and tables provided by the Scheme Actuary for the purpose of converting the amount of the lump sum into an annual pension;

• (b) paid to the person who would otherwise be entitled to receive the lump sum in accordance with regulation F5; and

• (c) paid to that person from the day after the pension credit member’s death until the fifth anniversary of the day the pension credit member’s pension under this Section of the scheme became payable.

• (7) If, in accordance with regulation F5, a pension credit member has given notice that more than one person is to receive a share of the lump sum, each such person shall receive the same percentage of the annual pension as was specified for that person in the pension credit member’s notice.

• (8) If, in accordance with regulation F5, the annual pension is to be paid to the pension credit member’s personal representatives they may, as part of the distribution of the pension credit member’s estate, give irrevocable notice to the Secretary of State—

• (a) specifying—

• (i) one or more individuals, or

• (ii) one incorporated or unincorporated body,

to whom the benefit of the pension under this regulation from the date of receipt of the notice by the Secretary of State is to be assigned, and

• (b) where two or more individuals are specified, specifying the percentage of the pension payable to each of them,

and the pension (or, as the case may be, the percentage of it specified in respect of the person) may be paid to the person or body, unless paragraph (9) applies.

• (9) This paragraph applies if—

• (a) the person specified in the notice has died before payment can be made,

• (b) payment to the person or body specified in the notice is not, in the opinion of the Secretary of State, reasonably practicable, or

• (c) the person to whom the pension (or a specified percentage of the pension) would otherwise be payable has been convicted of an offence specified in regulation T6(1A) and the Secretary of State has directed, as a consequence of that conviction, that the person’s right to a payment in respect of the pension credit member’s death is forfeited.

• (10) The prohibition on assignment of benefits in regulation T3 (benefits not assignable) shall not apply to an assignment by personal representatives under this regulation.

Excluded membership

8

Where a pension credit member is also a member of this Section of the scheme, any period which may count for any purpose in connection with his pension credit benefit shall not be taken into account for the purpose of ascertaining his entitlement to, or, as the case may be, the calculation of, benefits other than pension credit benefits under this Section of the scheme.

Payment of lump sum on death

9

Regulation F5 (payment of lump sum) shall apply in respect of a person entitled to a pension credit or a pension credit member, as the case may be, with the following modifications—

• (a) the reference in that regulation to “any of regulations F1 to F4” shall be a reference to “paragraph 1, 6 or 7 of Schedule 2A”;

• (b) the reference in paragraphs (2), (3), (4) and (5) of that regulation to “member” shall be a reference to “person entitled to a pension credit or, as the case may be, the pension credit member”;

• (c) the reference in paragraphs (2), (3), (4) and (10) of that regulation to “member’s personal representative” shall be a reference to “personal representative of the person entitled to a pension credit or, as the case may be, the pension credit member.”;

• (d) for paragraph (6) substitute—

(6) A nomination shall be given only by a person entitled to a pension credit, or as the case may be, a pension credit member under this Section of the scheme.

• (e) for paragraph (9) substitute—

(9) A person entitled to a pension credit, or as the case may be, a pension credit member whose credit was implemented on, or after, 1st April 2008 cannot give a notice referred to in paragraph (3)(a).

• (f) in paragraph (12) omit sub-paragraph (d).

Transfers

10

The Secretary of State shall not pay or accept a transfer value in respect of any pension credit rights or pension credit benefits.

General rules about benefits

11

Regulations T1 (claims for benefits), T2 (deduction of tax), T3 (benefits not assignable) and T4 (beneficiary who is incapable) of these Regulations shall apply to a pension credit member.

Offset for crime, negligence or fraud

12

Regulation T5 (offset for crime, negligence or fraud) shall apply to a pension credit member with the following modifications wherever the words to be modified appear—

• (a) the reference to “member's” or “member” shall be a reference to “pension credit member's” or “pension credit member”, as the case may be; and

• (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Loss of rights to benefits

13

Regulation T6 (loss of rights to benefits) shall apply to a pension credit member with the following modifications wherever the words to be modified appear—

• (a) the reference to “member” shall be a reference to “pension credit member”; and

• (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Interest on late payment of benefits

14

Regulation T8 (interest on late payment of benefits) shall apply in respect of a pension credit member with the following modifications—

• (a) in paragraph (2) of that regulation references to “member” or “member's” shall be references to “pension credit member”;

• (b) in the definition of “due date”—

• (i) in sub-paragraph (a) the reference to “a lump sum under Part F above” shall be a reference to “a lump sum under paragraph 1, 6 or 7 of Schedule 2A”;

• (ii) in sub-paragraph (a) the reference to “the member’s death” shall be a reference to “the death of the person entitled to the pension credit or the pension credit member”;

• (iia) in sub-paragraph (aa)—

• (aa) the reference to a pension under regulation F2 shall be a reference to a pension under sub-paragraph (5) of paragraph 7 of Schedule 2A;

• (bb) the reference to the member’s personal representatives shall be a reference to the personal representatives of the person entitled to the pension credit or the pension credit member, and

• (cc) the reference to the member’s death shall be a reference to the death of the person entitled to the pension credit or the pension credit member.

• (iii) sub-paragraphs (b), (c) and (d) shall be omitted;

• (iv) in sub-paragraph (e) the reference to “of the member’s retirement from pensionable employment” shall be a reference to “when the pension credit member becomes entitled to the payment of pension credit benefit”;

• (c) in the definition of “qualifying payment” the reference to “, or by way of a refund of contributions,” shall be omitted.

Administrative matters

15

Regulation U2 (determination of questions) shall apply to a person who is entitled to a pension credit or, as the case may be, a pension credit member.

Medical determinations

16

The Secretary of State may make arrangements for the Secretary of State’s functions under this Schedule in relation to a decision whether a person is—

• (a) permanently incapable of regular employment because of physical or mental infirmity for the purpose of paragraph 3B;

• (b) expected to live for less than one year for the purposes of the lump sum rule referred to in paragraph 4,

to be discharged by—

• (i) a registered medical practitioner (whether practising on his own or as part of a group); or

• (ii) a body corporate or unincorporate employing such practitioners (whether under a contract of service or for services),

approved by the Secretary of State to act on the Secretary of State’s behalf.

Schedule 2B — Independent Providers

1

In this Schedule—

• “75% threshold” means 75% of the total gross amounts payable in a scheme year to an Independent Provider by the commissioning party in respect of a qualifying contract they have entered into;

• “approval application” is to be construed in accordance with paragraphs 13 to 23;

• “commissioning party” is a person who commissions services from an Independent Provider under a qualifying contract;

• “default notice” is to be construed in accordance with paragraphs 45 to 49;

• “Independent Provider” is to be construed in accordance with paragraph 2;

• “IP guarantee” means a guarantee, indemnity, bond or other form of assurance which the Secretary of State may require an Independent Provider to provide to guarantee payment to the Secretary of State of such of the Independent Provider’s liabilities or potential liabilities under this Section of the scheme as the Secretary of State specifies;

• “required level of cover” means a sum equal to 110% of 3/12ths of a reasonable estimate of the Independent Provider’s total annual contribution liability arising under regulations D1, D2, Q6, Q8, Q10 and Q11 in respect of the qualifying contract in respect of which it was granted employing authority status;

• “wholly or mainly condition” is to be construed in accordance with paragraph 3.

2

An “Independent Provider” means a person that employs an individual under a contract of service and—

• (a) is not otherwise an employing authority in respect of that individual;

• (b) is a party to a qualifying contract;

• (c) has been granted employing authority status for the purposes of this Section of the scheme by the Secretary of State following a written application made by it to the Secretary of State for that purpose, and

• (d) has, if so required by the Secretary of State, provided the Secretary of State with an IP guarantee.

3

The “wholly or mainly condition”—

• (a) requires that any employee of an Independent Provider performing services pursuant to a qualifying contract does so, if not for the whole of their time in that employment, then for more than 50% of that time;

• (b) is to be assessed over—

• (i) each scheme year, or

• (ii) part of a scheme year where the services referred to in paragraph (a) commence or cease part way through such a year.

IP Guarantees

4

The Secretary of State may, as a condition of granting an Independent Provider employing authority status pursuant to an approval application, require that Independent Provider to provide an IP guarantee.

5

The Secretary of State may at any time require an Independent Provider that has been granted employing authority status to provide an IP guarantee.

6

Without prejudice to the generality of paragraphs 4 and 5, the Secretary of State may, in particular, require an Independent Provider to provide an IP guarantee if—

• (a) that Independent Provider has, after being approved as an employing authority pursuant to this Schedule, failed to meet any of its liabilities under these Regulations as an employing authority;

• (b) that Independent Provider has, before being approved as an employing authority pursuant to this Schedule, previously failed to meet any of those liabilities in any other capacity as an employing authority;

• (c) the Secretary of State has reasonable grounds to believe that the Independent Provider is unable, or is likely to become unable, to meet any of those liabilities.

7

Where the Secretary of State requires an Independent Provider to provide an IP guarantee the Secretary of State must require that guarantee to—

• (a) guarantee payment to the Secretary of State of the required level of cover: such a guarantee must take effect on the date on which approval under this Schedule takes effect;

• (b) be in a form approved by the Secretary of State from time to time;

• (c) be underwritten by one or more bodies satisfactory to the Secretary of State.

8

Where an Independent Provider is required to provide an IP guarantee and has been granted employing authority status in respect of more than one qualifying contract, the required level of cover applies to each of those contracts and may be guaranteed by one or more IP guarantees.

9