The National Health Service Superannuation Scheme (Scotland) Regulations 1995

• (14) Subject to paragraph (15), if a member elects to pay for additional service or unreduced retirement lump sum by regular additional contributions under regulation Q5 he may elect to make those contributions from his next birthday following the date on which he elected to buy the additional service or reduced lump sum until the member’s 55th, 60th or 65th birthday, whichever the member chooses, and that date will be the chosen date under regulation Q5(3).

• (15) The period for which a member elects to pay regular additional contributions under regulation Q5 must be at least 2 years.

• (16) In this regulation, “mental health officer” means—

• (a) an officer working whole-time on the medical or nursing staff of a hospital used wholly or partly for the treatment of people suffering from mental disorder, who devotes all, or almost all, of his time to the treatment or care of people suffering from mental disorder;

• (b) any other officer employed in such a hospital who is within a class or description of officers designated by the Secretary of State as mental health officers for this purpose; and

• (c) a consultant, in part-time NHS employment who devotes all, or almost all, his time to the treatment or care of people suffering from mental disorder and who satisfies the requirements of paragraph (17).

• (17) A member satisfies the requirements of this paragraph if he holds a whole-time specialist post and either—

• (a) he receives at least 10/11ths of the pensionable pay that he would have received for whole-time NHS employment, or

• (b) he was appointed before 1st January 1980 and retains the right, to which he was entitled on 31st December 1979, to be paid at least 9/11ths of the pensionable pay that he would have received for whole-time NHS employment.

• (18) The Secretary of State may agree to treat as a mental health officer any person who would otherwise, on transferring to part-time pensionable employment, cease to be a mental health officer providing that member is engaged in work which, had it been whole-time, would have qualified that member for mental health officer status and there is no break in pensionable employment between the transfer from whole-time to part-time employment.

• (19) Where a member is treated as a mental health officer under paragraph (18) each year of part-time pensionable service shall, for the purpose of determining whether the member has in excess of 20 years' service for the purposes of paragraph (5) (but for no other purpose), be treated as if it were a year of whole-time pensionable service.

Members doing more than one job

R4

• (1) This regulation applies to members in employment with more than one employing authority and members who hold, under one employing authority, two or more separate employments.

• (2) A member may contribute to the scheme in respect of all or any of his employments with employing authorities, subject to an aggregated maximum of 365 days' whole-time equivalent pensionable employment; except that a member who is contributing to the scheme in respect of whole-time NHS employment cannot contribute to the scheme in respect of concurrent employment with the same or another employing authority.

• (3) Subject to paragraphs (4) and (6), a member shall not become entitled to a pension under any of regulations E1 to E5 until the termination of all NHS employments (including employment as a practitioner) or until the member reaches age 70.

• (4) If a member leaves employment with an employing authority and becomes entitled to a pension under regulation E3 (early retirement pension (redundancy etc.) in relation to the employment that has ended, the member may, instead of taking benefits in respect of all NHS employment, elect to take benefits only in respect of the employment that has ended and to continue to accrue benefits in respect of the other continuing pensionable employments.

• (5) Where a member elects under paragraph (4), paragraph (3) will apply in relation to any employment in respect of which the member continues to accrue benefits.

• (6) For the purposes of paragraph (3) a member, on leaving NHS employment, shall be treated as having terminated all NHS employment where any remaining NHS employment amounts to 16 hours per week or less.

• (7) Regulation S2 (members who return to NHS employment after pension becomes payable) will apply to any member who becomes entitled to a pension under paragraph (4) while continuing to accrue benefits in respect of other NHS employment.

• (8) In calculating the member’s final year’s pensionable pay there shall be taken into account pensionable pay in respect of any other pensionable employment in that final year except a pensionable employment in respect of which the member continues to accrue benefits in accordance with paragraph (4).

• (9) A member will not receive a refund of contributions under regulation E9 (refund of contributions) until he leaves all pensionable employment without becoming entitled to a pension or a preserved pension under any of regulations E1 to E6.

• (10) A member may only exercise a right to transfer or buy-out under Part M (transfers and buy-outs) if he leaves all NHS employment before reaching age 60 in the case of a transfer and age 59 for a buy-out policy and before becoming entitled to receive a pension under the scheme.

• (11) Any amount by which a member’s pensionable pay in respect of concurrent part-time employments exceeds the amount which the Secretary of State determines would have been paid in respect of a single comparable whole-time employment will be ignored.

• (12) Any amount by which a member’s pensionable service in respect of concurrent part-time employments, calculated as described in regulation C4(2) and (3) (service in respect of part-time employment), exceeds the period during which the member carried on those employments will be ignored.

Transferred officers (supplementary payments)

R5

• (1) This regulation applies to members who were transferred from local authority employment under the National Health Service (Scotland) Act 1972[^f00026].

• (2) When the member leaves NHS employment, becomes entitled to receive a pension or dies (whichever occurs first), the following benefits will be added to the benefits otherwise payable to, or in respect of, the member under the scheme:—

• (a) a yearly amount equal to any additional superannuation benefits that would have been granted by the local authority had the member stayed in its employment until the date he left NHS employment, became entitled to receive a pension or died (as the case may be), and

• (b) any payments other than superannuation benefits that the local authority would have made if the circumstances in which the member left NHS employment, became entitled to receive a pension or died (as the case may be) had occurred immediately before the date on which he was transferred to NHS employment.

• (3) Where a member dies after becoming entitled to receive a pension, the amount of any benefits paid to the member under paragraph (2)(b) will be ignored when calculating the amount of any lump sum payable on the member’s death under regulation F2 (member dies after becoming entitled to receive a pension.

Members entitled to fees for domiciliary consultations

R6

• (1) This regulation applies to members who, as medical or dental officers, have received fees from an employing authority in respect of domiciliary consultations.

• (2) Any fees received in respect of domiciliary consultations will be included in the member’s pensionable pay for the purposes of regulation D1 (contributions by members).

• (3) Any fees in respect of domiciliary consultations that are included in the member’s pensionable pay for the purposes of regulation D1 will also be included in the member’s pensionable pay for the purpose of deciding the year by reference to which final year’s pensionable pay is to be calculated, but the member’s final year’s pensionable pay will then be reduced by the amount of any fees received in respect of domiciliary consultations during that year.

• (4) If the member’s final year’s pensionable pay is reduced as described in paragraph (3), a supplementary benefit shall be payable with each benefit that is payable to, or in respect of, the member under the scheme.

• (5) Subject to paragraph (6), each supplementary benefit that is payable in accordance with paragraph (4) will be calculated in the same way as the benefit that it supplements as if the amount of the fees received in respect of domiciliary consultations during the year by reference to which final year’s pensionable pay is calculated were the member’s final year’s pensionable pay.

• (6) Any supplementary benefit will be based on the same pensionable service as the benefit that it supplements, except that—

• (a) any period of additional service bought as described in regulation Q1 (right to buy additional service) will be ignored;

• (b) any additional period of service credited to the member by virtue of paragraph (5)(a) of regulation R3 (mental health officers) will be ignored;

• (c) any period of pensionable service in respect of part-time employment will count at its full length and will not be reduced to its whole-time equivalent as described in regulations C4(2) and C4(3) (pensionable service in respect of part-time employment);

• (d) the member’s pensionable service will include any period of additional service credited to the member under regulation 5(2) of the National Health Service (Compensation for Premature Retirement) (Scotland) Regulations 1981[^f00027] (crediting of additional period of service); and

• (e) any period of pensionable service calculated as described in regulation 37(7) of the 1980 Regulations (calculation of pensionable service in respect of part-time employment before 15 December 1966) will be ignored.

• (7) Except as described in paragraph (8), if the member exercises a right to buy additional service under regulation Q1 or unreduced retirement lump sum under regulation Q2, the amount of any fees received from an employing authority in respect of domiciliary consultations will not be included in the member’s pensionable pay for the purpose of calculating the cost of the additional service or unreduced retirement lump sums.

• (8) If the member exercises a right to buy an unreduced retirement lump sum under regulation Q2—

• (a) any fees received during the last financial year to end before the member elects to buy an unreduced retirement lump sum will be included in the member’s remuneration for the purpose of calculating the amount payable under regulation Q4(3) (paying for an unreduced retirement lump sum by single payment); and

• (b) any fees received while the member is paying for an unreduced retirement lump sum by regular additional contributions will be included in the member’s pensionable pay for the purposes of regulation Q5(5) (paying by regular additional contributions).

• (9) If the member returns to NHS employment after becoming entitled to receive a pension the member’s final year’s pensionable pay will include, for the purposes of calculating previous pay under regulation S2 (reduction of pension where member returns to NHS employment after becoming entitled to receive pension), the amount of any fees received in respect of domiciliary consultations during the year by reference to which final year’s pensionable pay is calculated.

• (10) For the purposes of paragraph (9), “NHS employment” means the same as in regulation S1(5).

Former members of health service schemes

R7

• (1) For the purposes of these Regulations, “health service scheme” means—

• (a) a superannuation scheme provided under the regulations made under section 10 of the Superannuation Act 1972[^f00028] and for the time being in force in relation to England and Wales, or

• (b) a superannuation scheme provided under regulations for the time being in force under Article 12 of the Superannuation (Northern Ireland) Order 1972[^f00029] or section 54 of the National Health Service (Isle of Man) Act 1948 (an Act of Tynwald), or

• (c) any other occupational pension scheme approved for this purpose by the Secretary of State.

• (2) A member who leaves employment in respect of which the member qualified for benefit under a health service scheme and who joins the scheme may, subject to paragraphs (3) and (4), require the Secretary of State to credit him with a period of service (together with the rights attaching to that service) under the scheme calculated as if—

• (a) the employment to which the health service scheme applied were NHS employment, and

• (b) the member’s contributions to the health service scheme were contributions to the scheme.

• (3) The member may exercise this right only if a transfer payment is made from the health service scheme to the scheme.

• (4) A member who wishes to exercise this right must do so by making application in writing to the Secretary of State within 1 year after joining the scheme.

• (5) A member who leaves employment to which a health service scheme applied without becoming entitled to any benefits other than a refund of contributions may buy additional service as described in regulation Q1 (right to buy additional service). Regulation Q3(7) and regulation Q5(8) will apply, as the case may be, as if the previous service under a health service scheme were previous pensionable service under this scheme.

Members whose earnings are reduced

R8

• (1) A member with at least 2 years' qualifying service who suffers a reduction in earnings in the circumstances described in paragraph (2) may opt to take a preserved pension in respect of his pensionable service before his earnings were reduced.

• (2) A member acquires the right described in this regulation if the reduction is due to—

• (a) the member being transferred to other employment with an employing authority;

• (b) the member choosing to transfer to other employment with an employing authority, in circumstances approved by the Secretary of State; or

• (c) a change in the member’s duties, while continuing in the same employment, otherwise than at the member’s request or as a result of something done by the member.

• (3) The preserved pension will be calculated and paid as described in regulation E6 (preserved pension), as if the member had left pensionable employment immediately before his earnings were reduced.

• (4) A member wishing to exercise the option described in this regulation must make application in writing to the Secretary of State within 3 months after his earnings are reduced.

• (5) If a member continues to contribute to the scheme after exercising the option described in this regulation, the member’s pensionable service before and after the member’s earnings are reduced will, subject to paragraph (6), be treated separately unless, when the member becomes entitled to receive a pension, or dies, (whichever occurs first), it would be more favourable to the member to treat the member’s pensionable service before and after the reduction, and all such other reductions (if any), as continuous.

• (6) The member’s pensionable service before and after the member’s earnings are reduced—

• (a) will be treated as continuous for the purpose of calculating the member’s qualifying service under regulation C3 (qualifying service); and

• (b) if the member next leaves NHS employment with an immediate pension under regulation E2 (early retirement pension (ill health)), will be treated as continuous for the purpose of calculating whether, and if so to what extent, the service on which the pensionable pension is based should be increased.

• (7) If the member leaves pensionable employment with an immediate pension under regulation E2 and the member’s pensionable service falls to be increased as described in paragraphs (4) to (6) of that regulation, the increase will apply only in respect of benefits attributable to the period after the member’s earnings were reduced.

• (8) If a member dies in pensionable employment after exercising the option described in this regulation, the benefits that become payable on the member’s death will be equal to the greater of—

• (a) the benefits that would be payable in the case of death in pensionable employment, in which case the member’s exercise of the option will be disregarded; and

• (b) the benefits that would have been payable if the member had left pensionable employment immediately before the member’s death.

Polygamous marriages

R9

• (1) If a member dies and at the date of death the member was married to a spouse or spouses under a law which permits polygamy, any benefits payable to a widow or widower will be payable in equal shares to the member’s widow or widower, if any, and any other spouse or spouses.

• (2) The shares will be calculated as at the date the member dies.

• (3) Where the death of one or more spouse occurs the pension will be paid in full to the surviving spouse or divided between the surviving spouses in equal shares.

Members who work temporary additional sessions

R10

• (1) This regulation applies to members who work temporary additional sessions.

• (2) Any period of employment in respect of a temporary additional session will be ignored when calculating a member’s pensionable service, and any payment received in respect of that employment will be ignored when calculating the member’s pensionable pay.

• (3) In this regulation, “temporary additional session” means a session equivalent to an extra notional half-day which a consultant, senior hospital medical officer or senior hospital dental officer or an officer appointed to a post in the grade of associate specialist has, in exceptional circumstances, undertaken to work and which does not form part of the member’s normal contractual duties.

• (4) In the case of a member who holds a whole-time consultant post and who receives at least 10/11ths of the pensionable pay that he would have received for whole-time pensionable employment, “temporary additional session” also includes any session in excess of 10 in any one week, regardless of its length.

Officers on the staff of special hospitals

R11

• (1) This regulation applies to persons employed on the staff of a state hospital provided by the Secretary of State under Part VIII of the Mental Health (Scotland) Act 1984[^f00030].

• (2) For the purposes of these Regulations, the Secretary of State or the State Hospital Management Committee where a State Hospital Management Committee has been established under section 91(2) of that Act, is regarded as an employing authority in relation to officers to whom this regulation applies and the scheme established under section 1 of the Superannuation Act 1972[^f00031] shall not apply.

Part-time specialists with service before 15th December 1966

R12

• (1) Subject to paragraph (2), this regulation applies where it would result in the payment of greater benefits than would otherwise be the case to and in respect of members who—

• (a) are in whole-time pensionable employment immediately before benefits become payable to or in respect of them under the scheme; and

• (b) have previous pensionable service as specialists in respect of part-time employment before 15th December 1966, where that part-time employment occupied substantially the whole of the member’s time.

• (2) This regulation applies, subject to paragraph (3), only for the purpose of calculating benefits for pensionable service in respect of—

• (a) any period of whole-time employment;

• (b) any period of part-time employment as a specialist before 1st January 1980, if the part-time employment occupied substantially the whole of the member’s time; and

• (c) any period of employment as a maximum part-time consultant during which the member satisfies the requirements of paragraph (4).

• (3) This regulation does not apply to pensionable service in respect of any period of employment as a practitioner.

• (4) A member satisfies the requirements of paragraph (2) if he holds a whole-time consultant post and either—

• (a) he receives at least 10/11ths of the pensionable pay that he would have received for whole-time pensionable employment, or

• (b) he was appointed before 1st January 1980 and retains the right, to which he was entitled on 31st December 1979, to be paid at least 9/11ths of the pensionable pay that he would have received for whole-time pensionable employment.

• (5) If it would be more favourable to the member or other person entitled to the benefits—

• (a) benefits for the pensionable service mentioned in paragraph (2) will be based on the full length of that pensionable service rather than (in the case of pensionable service in respect of part-time employment) the whole-time equivalent of that pensionable service;

• (b) if the full length of the pensionable service mentioned in paragraph (2) is not a whole number of years, any additional period of more than 182 days will be treated as half a year and any additional period of 182 days or less will be ignored; and

• (c) the benefits in respect of that pensionable service will be calculated by reference to the yearly average of the member’s pensionable pay during the last 3 years of pensionable employment, instead of by reference to the member’s final year’s pensionable pay.

PART S — MEMBERS WHO RETURN TO PENSIONABLE EMPLOYMENT AFTER PENSION BECOMES PAYABLE

Suspension of pension on return to NHS employment

S1

• (1) This regulation applies where a pension becomes payable to a member by virtue of regulation E1 (normal retirement pension), E4 (early retirement pension (employer’s consent)) or E5 (early retirement pension (with actuarial reduction)) and, within one month of the date on which the pension becomes payable, the member enters NHS employment in which he is engaged for more than 16 hours per week.

• (2) A member to whom this regulation applies must inform his employer, and any other person that the Secretary of State may specify, that his pension under the scheme has become payable.

• (3) Where this regulation applies the pension referred to in paragraph (1) shall, subject to paragraph (4), cease to be payable.

• (4) The pension referred to in paragraph (1) shall again become payable if the member either ceases to be in any NHS employment (or reduces the number of hours worked to 16 hours or less) for a period of one month or reaches age 70, whichever occurs first.

• (5) For the purposes of this regulation “NHS employment” includes employment with a National Health Service employing authority in England and Wales in respect of which regulations made under section 10 of the Superannuation Act 1972 apply and employment to which regulations made under Article 12 of the Superannuation (Northern Ireland) Order 1972 and section 54 of the National Health Service (Isle of Man) Act 1948 (an Act of Tynwald) apply.

Reduction of pension on return to NHS employment

S2

• (1) This regulation applies, until he reaches age 60, to any member who continues in or returns to NHS employment after his pension becomes payable under any of regulations E2 to E5 (early retirement pensions).

• (2) A member to whom this regulation applies must inform his employer, and any other person that the Secretary of State may specify, that his pension under the scheme has become payable.

• (3) Where this regulation applies, the member’s pension will be reduced to the extent necessary to ensure that the member’s pension plus pay from NHS employment for any financial year after the pension becomes payable does not exceed the member’s previous pay.

• (4) Subject to paragraph (5), a member’s pension will be reduced as described in this regulation whether or not the member is included in the scheme in respect of the employment after his pension becomes payable and regardless of any provision of these Regulations under which a member may be treated as having left NHS employment without actually leaving.

• (5) A member’s employment with an employer with whom an agreement has been made under section 89 of the National Health Service (Scotland) Act 1978[^f00032] or in respect of whom a direction has been made under section 7 of the Superannuation (Miscellaneous Provisions) Act 1967[^f00033] will not be treated as NHS employment, and the employer will not be treated as an employing authority, for the purposes of this regulation unless the member is included in the scheme in respect of that employment.

• (6) For the purposes of paragraph (3), the amount to be taken as previous pay shall—

• (a) be increased in each financial year by the amount by which a pension beginning on the date on which the member’s benefits under the scheme became payable (or, if earlier, the date the member left pensionable employment) would have been increased under Part I of the Pensions (Increase) Act 1971 at the 6th April falling in that financial year;

• (b) in the case of a person who holds a continuing employment (otherwise than as a practitioner), be increased by adding to it the amount of the annual rate of pay in respect of the continuing employment;

• (c) in the case of a person who is employed as a practitioner in continuing employment, be increased by adding to it the amount of the average of the annual amounts of uprated earnings as defined in paragraph 11 of Schedule 1 in respect of the last 3 financial years prior to the pension referred to in paragraph (1) becoming payable.

• (7) For the purpose of calculating the reduction to be made under paragraph (3) in respect of any part of a financial year, the amount of the member’s previous pay will be reduced proportionately.

• (8) This paragraph applies to a person who held a part-time pensionable employment before the pension described in paragraph (1) became payable and who at any time during the period of that employment held a concurrent part-time pensionable employment.

• (9) Where paragraph (8) applies and the concurrent part-time pensionable employment terminated before the pension described in paragraph (1) became payable, previous pay shall be increased as described in paragraph (10).

• (10) For the purpose of paragraph (9), previous pay shall be increased by the amount of the member’s pensionable pay or annual rate of pay (calculated as described in paragraph (11)) whichever is the greater, that relates to the member’s last year of concurrent pensionable employment increased in accordance with paragraph (6)(a).

• (11) For the purposes of this regulation—

• “annual rate of pay” means that annual rate of so much of the member’s pensionable pay immediately before his pension became payable as consisted of salary, wages or other regular payments of a fixed nature plus so much of his pensionable pay as consisted of fees and other regular payments not of a fixed nature as was payable during the last year before his pension became payable;

• “continuing employment” means, for the purposes of paragraph (1), a pensionable employment which a person held immediately before he became entitled to the said pension and which he continues to hold whether it is pensionable or not;

• “NHS employment” has the same meaning as in regulation S1(5);

• “pension” means the amount of pension paid under the scheme for any financial year, plus any increases to that pension payable under Part I of the Pensions (Increase) Act 1971 for that period;

• “pay” means the amount of pensionable pay received by the member during that financial year from NHS employment (or what would have been his pensionable pay had he been in pensionable employment); and

• “previous pay” means, subject to paragraphs (6) to (8), the greater of— final year’s pensionable pay; and the annual rate of pay for any pensionable employment in respect of which the pension referred to in paragraph (1) becomes payable and which the member held before becoming entitled to that pension.

Benefits in respect of pensionable employment after pension becomes payable

S3

• (1) This regulation applies to any member in respect of whom a pension becomes payable under regulation E2 (early retirement pension (ill-health)) and who subsequently enters pensionable employment.

• (2) For the purposes of paragraphs (3) and (5), the member’s “previous service” means the pensionable service in respect of which the member became entitled to receive a pension under regulation E2 and the member’s “later service” means any pensionable service which accrues after the member becoming so entitled.

• (3) Subject to paragraph (5), the member’s benefits in respect of later service shall be calculated without regard to the member’s previous service.

• (4) Where the member becomes entitled, under regulation E2, to a pension in respect of later service, the increase as described in regulation E2(3) shall be in accordance with the proportioned increase described in regulation L1(3)(b).

• (5) For the purposes of regulations D1(3) and D1(4) (contributions by members) and regulation C2(4) (meaning of “pensionable service”) the member’s previous service and later service shall be aggregated.

Benefits on death in pensionable employment after pension becomes payable

S4

• (1) This regulation applies to a member in respect of whom a pension is payable under regulation E2 (early retirement pension (ill health)) who—

• (a) returns to pensionable employment after that pension under regulation E2 becomes payable; and

• (b) dies in pensionable employment.

• (2) In this regulation, the member’s “previous service” and “later service” have the same meaning as in regulation S3(2).

• (3) Where this regulation applies, the lump sum payable on the member’s death shall be equal to 5 times the amount of the pension that would have been payable to the member had he left NHS employment and become entitled to a pension, based on his later service, under regulation E1 (normal retirement pension) on the date of his death. For this purpose, no account will be taken of the member’s previous service.

• (4) Subject to paragraph (5), if a member to whom this regulation applies leaves a surviving spouse, the spouse’s pension for the first 3 months after the member’s death (6 months if the member leaves a dependent child who is dependent on the spouse) shall be equal to the total of the member’s rate of pensionable pay when he died and the amount of the member’s pension (if any) that was payable at that time.

• (5) Paragraph (4) shall not apply if the aggregate of the spouse’s pension and any child allowance which would otherwise be payable under these regulations is greater than the spouse’s pension payable under that paragraph.

• (6) Except while the pension is payable at the rate mentioned in paragraph (4), any spouse’s pension shall be equal to one-half of the rate of pension described in paragraph (3) that would have been payable to the member.

• (7) If a member to whom this regulation applies leaves a dependent child but no surviving spouse, the child allowance, for the first 6 months after the member’s death, shall be equal to the aggregate of the member’s rate of pensionable pay when he died and the amount of the member’s pension (if any) that he was receiving at that time.

• (8) If a member to whom this regulation applies leaves a dependent child not dependent on the surviving spouse the child allowance for the first 3 months will be the aggregate of the member’s pensionable pay when he died plus the aggregate of the member’s pension (if any).

• (9) Subject to paragraph (10), except where a spouse’s pension or a child allowance is payable at the rate mentioned in paragraph (4), (7) or (8) respectively, the child allowance shall be paid as a proportion of the rate of pension described in paragraph (3). That proportion shall be determined in accordance with the circumstances as described in regulation H3 (member dies in pensionable employment).

• (10) If a member to whom this regulation applies dies any child allowance payable under these Regulations shall be calculated according to regulation H4 (member dies after pension becomes payable) in respect of the pension already in payment, and regulation H3 in respect of later pensionable employment. If the aggregate of pensionable service in both calculations is less than 10 years, additional service will be allocated to the later pensionable employment to bring the aggregate up to the shorter of:

• (a) 10 years' pensionable service, and

• (b) the pensionable service the member could have completed if he had stayed in the later pensionable employment until age 65.

PART T — GENERAL RULES ABOUT BENEFITS

Claims for benefits

T1

A person claiming to be entitled to benefits under these Regulations shall make a claim in writing to the Secretary of State and shall provide such evidence of entitlement as the Secretary of State may require.

Deduction of tax

T2

The Secretary of State shall be entitled to deduct from any payment under the scheme any tax for which he may be liable in respect of it.

Benefits not assignable

T3

• (1) Any assignment of, or charge on or security over, or any agreement to assign or charge or grant a security over, any right to benefit under the scheme is void.

• (2) On the bankruptcy or sequestration of any person entitled to a benefit under the scheme, no part of the benefit shall be paid to any trustee or other person acting on behalf of the creditors, except as provided for in paragraph (3).

• (3) Where, following the bankruptcy or sequestration of any person entitled to a benefit under the scheme, the court makes an income payments order under section 32(2) and (4) of the Bankruptcy (Scotland) Act 1985[^f00034] or under section 310 of the Insolvency Act 1986[^f00035] (income payments orders) that requires the Secretary of State to pay all or part of the benefit to the person’s trustee in bankruptcy, the Secretary of State shall comply with that order.

Beneficiary who is incapable

T4

• (1) If the Secretary of State considers that a beneficiary is unable to look after his affairs (by reason of illness, mental disorder, minority or otherwise), he may use any amounts due to the beneficiary for his benefit or may pay them to some other person to do so.

• (2) Payment under paragraph (1) to a person other than the beneficiary will discharge the Secretary of State from any obligation in respect of the amount concerned.

Offset for crime, fraud or negligence

T5

• (1) If he is satisfied that a loss to public funds has occurred as a result of a member’s criminal, fraudulent or negligent act or omission, the Secretary of State may reduce any benefits or other amounts payable to, or in respect of, the member (other than guaranteed minimum pensions and benefits arising out of a transfer payment) by an amount equal to the loss.

• (2) If the loss to public funds is greater than the value of the benefits or other amounts payable to or in respect of the member a reduction under paragraph (1) may result in the benefits ceasing to be payable.

• (3) The Secretary of State shall 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 in benefits will be made until the member’s obligation to make good the loss has become enforceable under the order of a court or arbiter.

• (5) Where the loss referred to in paragraph (1) is suffered by an employing authority, the amount of the reduction in benefits will be paid to the employing authority.

Loss of rights to benefits

T6

• (1) Subject to paragraph (2), the Secretary of State may direct that all or part of any benefit payable to, or in respect of, a member be forfeited if the member is convicted of any of the following offences, committed before the benefit becomes payable:—

• (a) an offence in connection with employment to which the scheme applies which is certified by the Secretary of State either to have been gravely injurious to the State or to be liable to lead to serious loss of confidence in the public service;

• (b) an offence of treason;

• (c) one or more offences under the Official Secrets Acts 1911 to 1989[^f00036] for which the member has been sentenced on the same occasion to a term of imprisonment of, or to two or more consecutive terms amounting in the aggregate to, at least 10 years.

• (2) A guaranteed minimum pension may be forfeited only if (b) or (c) applies.

Commutation of trivial pensions

T7

• (1) Where a person has become entitled to a pension of a trivial amount, the Secretary of State may pay to that person a lump sum representing the capital value of that pension and of any benefits that might otherwise have become payable on that person’s death.

• (2) Any lump sum payable under this regulation will be calculated by the Secretary of State, after consulting the Government Actuary.

• (3) A pension may be treated as trivial only if all benefits payable in respect of the person concerned under the scheme and any freestanding AVC schemes as defined in section 591(2)(h) of the Taxes Act relating to the same employment are less in value than a pension of £260 a year or such higher amount prescribed by the contracting-out and preservation requirements.

• (4) A member’s pension that includes a guaranteed minimum pension cannot be treated as trivial until the member reaches state pension age.

• (5) A payment made under paragraph (1) shall discharge the Secretary of State’s liability in respect of that pension and of any benefits that might otherwise have become payable on that person’s death.

Reduction in benefits to take account of benefits under the National Insurance Acts

T8

• (1) This regulation applies to members—

• (a) who had ceased to be in pensionable employment before the coming into force of these Regulations unless after that date they return to pensionable employment; or

• (b) who became entitled to receive a pension under the 1980 Regulations and who, before the coming into force of these Regulations, returned to pensionable employment, in which case the pension under the 1980 Regulations will be subject to this regulation unless their benefits fall to be calculated by reference to combined pensionable service before and after the coming into force of these Regulations.

• (2) Where this regulation applies, pensions payable under the scheme to women who have reached age 60 and men who have reached age 65 will be reduced in accordance with paragraph (3) to take account of benefits payable under the National Insurance Act 1946[^f00037] and the National Insurance Act 1965[^f00038].

• (3) The reduction referred to in paragraph (2) will be £1.70 for each year of pensionable service after 4th July 1948 and before 1st April 1980, or such lesser reduction as would have applied under regulation 56 of the previous Regulations.

• (4) Benefits for members who paid contributions under section 1(1)(b) of the National Insurance Act 1959[^f00039], section 4 of the National Insurance Act 1965[^f00040] or the corresponding provisions of the National Insurance Act (Northern Ireland) 1959[^f00041] or the National Insurance (Isle of Man) Act 1961 (an Act of Tynwald) will be reduced to take account of benefits payable under those Acts (provided that no such reduction shall be of a greater amount than that which would have applied under Schedule 10 of the 1980 Regulations).

• (5) Any amount by which a member’s pension is reduced under this regulation will be ignored for the purposes of calculating—

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

• (b) the lump sum, any widow or widower’s pension and any child allowance, payable on the member’s death in pensionable employment or, subject to paragraph (6), after becoming entitled to receive a pension.

• (6) For the purpose of calculating any higher rate spouse’s pension or child allowance that becomes payable on a member’s death after becoming entitled to receive a pension, if the member dies after reaching age 60 (if a woman) or 65 (if a man), the references to the member’s pension in regulations G3(2) and H4(2)(b) and (7) (member dies after pension becomes payable) are to the member’s pension as reduced by virtue of this regulation.

PART U — ADMINISTRATIVE MATTERS

Extension of time limits

U1

In any particular case, the Secretary of State may extend any time limit mentioned in these Regulations.

Determination of questions

U2

The Secretary of State will determine any question concerning any person’s rights or liabilities under these Regulations and his decision shall be final.

Accounts and actuarial reports

U3

• (1) The Secretary of State will keep accounts of the scheme in a form approved by the Treasury.

• (2) The accounts will be open to examination by the Comptroller and Auditor General.

• (3) The Government Actuary will prepare an actuarial report of the scheme at 31st March 1999 and at the expiration of every period of 5 years after that date.

• (4) The Government Actuary will send copies of each actuarial report of the scheme to the Secretary of State and the Treasury.

• (5) Employing authorities shall keep records of all contributions deducted from pensionable pay in such manner as is approved by the Secretary of State and, except where the Secretary of State waives such requirement, provide a statement in respect of such matters to the Secretary of State within 2 calendar months of the end of each financial year.

PART V — MISCELLANEOUS AND SUPPLEMENTARY

Options to persons detrimentally affected by these Regulations

V1

• (1) This regulation applies in relation to any pension which is payable under these Regulations to or in respect of a person who, having served in an employment or office, service in which qualified persons to participate in the benefits provided under the 1980 Regulations, has ceased to serve therein or died before these Regulations come into force.

• (2) Where, in a case to which this regulation applies, any provision of these Regulations would operate in relation to any person so as to place that person in a worse position than he would have been in if the provision had not applied, that person may elect that the provision shall not so apply by giving notice in accordance with paragraph (3).

• (3) A notice given pursuant to paragraph (2) shall be in writing and shall be delivered to the Secretary of State within 6 months of the coming into force of these Regulations.

• (4) An election pursuant to paragraph (2) shall have effect in relation to the pension referred to in paragraph (1) only to the extent that such pension has accrued by virtue of contributions made and periods of service rendered prior to the cessation referred to in paragraph (1) (or, if there has been more than one such cessation, the last of them before the coming into force of these Regulations) and in determining entitlement to, and the amount of, the pension to that extent such person shall be treated as if he had never recommenced pensionable employment at any time after that cessation (or, as the case may be, the last such cessation).

Revocations, savings and transitional provisions

V2

• (1) The Regulations specified in column 1 of the Table in Schedule 3 are revoked to the extent specified in Column 3 of that Table.

• (2) Without prejudice to section 16 of the Interpretation Act 1978[^f00042], where, prior to the coming into force of these Regulations, any of the following provisions of the 1980 Regulations applied in relation to a member, namely—

• (a) regulation 13 (continuation of previous arrangements in respect of additional benefits for certain transferred officers);

• (b) regulation 32 to 35 (continuation of previous arrangements in respect of additional contributory payments);

• (c) regulation 37(7) (part-time service before 15th December 1966 in respect of certain practitioners);

• (d) regulations 43 to 45 (benefits in the case of certain re-employed pensioners);

• (e) regulations 46 to 53 (optants and certain other arrangements);

• (f) regulation 63 (officers formerly employed in certain hospitals);

• (g) regulation 78 (continuation of contracts or policies of insurance in certain cases);

• (h) regulation 79 (provisions relating to a special class of practitioner); and

• (i) regulation 83 (provisions relating to contributions on a former higher rate of remuneration);

any rights and liabilities relating to that member by virtue of these provisions shall be deemed to continue to apply notwithstanding the revocation of those provisions.

• (3) Anything done under or by virtue of any regulation revoked by these Regulations if it could have been done under or for the purposes of these Regulations, shall be deemed to have been done under or by virtue of the corresponding provision of these Regulations and anything begun under or by virtue of any such regulation may be continued under these Regulations as if begun under these Regulations.

SCHEDULE 1 — MEDICAL AND DENTAL PRACTITIONERS

PART I — DEFINITIONS AND MODIFICATIONS

Additional definitions used in this Schedule

1

In this Schedule—

• “assistant practitioner” means a medical or dental practitioner, who is employed by a principal practitioner, and in that employment is wholly or mainly engaged in assisting his employer in the discharge of the employer’s duties as a practitioner, and for whose employment the consent of the Health Board is required;

• “associate general practitioner” means a medical practitioner who is employed by a principal practitioner to provide general medical services in circumstances where the principal practitioner is entitled to claim an allowance under regulation 31(1)(q) of the National Health Service (General Medical and Pharmaceutical Services) (Scotland) Regulations 1974[^f00043] (payments to doctors);

• “officer service” means, subject to paragraph 9 (officer service treated as practitioner service), service as an officer;

• “pensionable earnings” has the meaning given in paragraphs 3 to 8;

• “practitioner income” has the meaning given in paragraph 3(2);

• “practitioner service” means, subject to paragraph 9 (officer service treated as practitioner service), pensionable service as a medical, dental or ophthalmic medical practitioner;

• “principal practitioner” means a medical or dental practitioner on the list of a Health Board;

• “uprated earnings” is to be construed in accordance with paragraph 11(2).

Application of Regulations with modifications

2

• (1) These Regulations subject to the modifications described in this Schedule apply to members who are or have been practitioners as if they were officers employed by the relevant Health Board and, except where the context otherwise requires, references to an employing authority shall, in relation to a practitioner, be taken as a reference to the relevant Health Board.

• (2) Notwithstanding any other provision of these Regulations, a practitioner who wishes to contribute to the scheme must do so in respect of all of his work as a practitioner.

• (3) A practitioner who has given notice under regulation B4 to opt out of the scheme in respect of practitioner service may nonetheless be a member in respect of any service as an officer.

PART II — PENSIONABLE EARNINGS

Meaning of “pensionable earnings”

3

• (1) In the case of a practitioner other than an assistant practitioner, “pensionable earnings” means practitioner income less—

• (a) any sum on account of practice expenses that may be appropriate in accordance with a formula laid down by the Secretary of State for the purpose; and

• (b) the pensionable earnings, to the extent allowed by the Secretary of State, of any assistant practitioner in the practitioner’s employment or in the case of an assistant practitioner who is not in pensionable employment under the scheme, the amount that would have been taken to be his pensionable earnings if he were in such pensionable employment.

• (2) Subject to sub-paragraph (3), for the purposes of this paragraph, “practitioner income” means—

• (a) all payments made by an employing authority to a principal practitioner in respect of general medical services, general dental services, general ophthalmic services or pharmaceutical services provided by the practitioner, including any payments so made to the practitioner as a trainer in general practice;

• (b) any charges made to a patient in respect of the services mentioned in paragraph (a) above which the practitioner is authorised by or under any enactment to retain, other than charges authorised by regulations made under section 73(b) of the National Health Service (Scotland) Act 1978[^f00044] (charges for more expensive supplies of dental appliances), and

• (c) any sums paid to the practitioner out of a fund determined by reference to the number of beds in a hospital.

• (3) If the practitioner is in concurrent employment as an officer, or with a local authority or university, or as a civil servant, or in any other employment that the Secretary of State may in any particular case allow, “practitioner income” does not include any amounts for which the practitioner is required to account to the employer as a term or condition of that employment.

Calculating “pensionable earnings” of practitioners in partnership

4

• (1) In the case of practitioners practising in partnership, the pensionable earnings of each principal practitioner shall be calculated by aggregating the pensionable earnings of each principal practitioner (including for this purpose, any amount that would constitute pensionable earnings in the case of any of them not included in the scheme) and subject to paragraph (2) dividing the total equally by the number of such partners.

• (2) Where the principal practitioners do not share equally in the partnership profits, they may elect that each practitioner’s pensionable earnings shall be a fraction of the partnership’s total pensionable earnings corresponding to the practitioner’s share of the partnership’s profits.

• (3) In the case of medical practitioners, if any principal practitioner in the partnership receives earnings in respect of employment as an officer, the practitioners may elect that each practitioner’s pensionable earnings be a fraction of the partnership’s aggregate pensionable earnings calculated so far as is reasonably practicable, so as to produce the result that each practitioner’s aggregate pensionable earnings is a fraction of the total aggregate pensionable earnings of all the practitioners in the partnership corresponding to the practitioner’s share in the partnership’s total profits.

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

• “the partnership’s aggregate pensionable earnings” and “total pensionable earnings” do not include any amounts that are stated in the notice given under paragraph 5 to form part of one principal practitioner’s pensionable earnings or pensionable pay, but not to form part of the partnership profits;

• “total aggregate earnings” means all pensionable earnings paid to members of the partnership in respect of employment as a practitioner plus any pensionable pay in respect of employment as an officer.

• “total pensionable earnings” means all pensionable earnings paid to members of the partnership in respect of service as a practitioner.

• (5) The calculation described in paragraph 4(3) will be made by the Health Board to which the practitioners are required to give notice of their election in accordance with paragraph 5.

5

• (1) Practitioners must exercise the election described in paragraph 4 by giving notice in writing.

• (2) Dental practitioners must give such notice to the Health Board by which they wish the necessary action to be taken.

• (3) In the case of medical practitioners, if all the practitioners in the partnership are on the list of a single Health Board, they must give notice to that Board. Otherwise they must give notice to the Board that is responsible, under the National Health Service (General Medical and Pharmaceutical Services) (Scotland) Regulations 1974, for assembling information about the total number of persons on the list of the practitioner or practitioners concerned.

• (4) The notice must be signed by all the principal practitioners in the partnership and must state as a fraction each practitioner’s share in the partnership profits. In the case of medical practitioners, the notice must state the name of every Health Board on whose list the name of any practitioner in the partnership is included.

• (5) If medical practitioners wish account to be taken of remuneration received in respect of concurrent employment as officers, the notice must state, in respect of every practitioner in the partnership who is so employed, the name of the employing authority and the pensionable pay received in respect of that employment. The notice must also include an undertaking by the practitioners to give notice in writing to the Health Board concerned at the end of each quarter, stating the pensionable pay received, in that quarter, in respect of employment as an officer by each practitioner in the partnership who is so employed.

• (6) Any notice given under this paragraph will take effect from the date agreed between the practitioners and the Health Board concerned. If no agreement is reached, the date will be decided by the Secretary of State.

• (7) Any notice given under this paragraph may be cancelled or amended by a subsequent notice in writing signed by all practitioners in the partnership. A notice will continue in effect until cancelled, or (if earlier) there is a change in the partnership.

• (8) Where a practitioner has opted out of the scheme under regulation B4 the pensionable earnings calculated as in paragraph 4 above shall not be treated as pensionable earnings for the purpose of providing any benefits under these Regulations.

• (9) Where medical practitioners gave notice under proviso (b)(iii) of regulation 61(2) of the National Health Service (Superannuation) (Scotland) Regulations 1961[^f00045] that they wished that paragraph of the proviso to apply in their case, then so long as the notice remains effective they shall be treated for the purposes of paragraph 4 above as if they were not in partnership.

Meaning of “pensionable earnings” in relation to other practitioners

6

• (1) In the case of an assistant practitioner or an associate general practitioner, “pensionable earnings” means, subject to sub-paragraph (2), all salary, wages, fees and other regular payments paid to the practitioner plus the money value of the use of any apartments.

• (2) “Pensionable earnings” as described in sub-paragraph (1) do not include payments for overtime or any allowances paid to cover the cost of providing office or laboratory accommodation or clerical or other assistance, or any travelling or subsistence allowance or other payments to be spent, or to cover expenses incurred, for the purposes of the practitioner’s employment and do not include any of the payments referred to in sub-paragraph (1) unless approved for that purpose by the Secretary of State.

Exclusions and deductions from pensionable earnings—all practitioners

7

Any sum that is withheld or otherwise recovered from a practitioner under the National Health Service (Service Committees and Tribunal) (Scotland) Regulations 1992[^f00046] shall be excluded or deducted from the practitioner’s pensionable earnings in such manner and to such extent as the Secretary of State may approve.

Limit on pensionable earnings—dental practitioners

8

• (1) A dental practitioner’s pensionable earnings in any financial year ending before 1st April 1995 are subject to the upper limit specified in the following table for the period in which the year falls:—

Period	Upper limit for each year
1st April 1950 to 31st March 1966	£3,500
1st April 1966 to 31st March 1972	£6,000
1st April 1972 to 31st March 1975	£10,000
1st April 1975 to 31st March 1978	£15,000
1st April 1978 to 31st March 1982	£21,000
1st April 1982 to 31st March 1985	£33,000
1st April 1985 to 31st March 1988	£40,000
1st April 1988 to 31st March 1989	£45,000
1st April 1989 to 31st March 1990	£54,000
1st April 1990 to 31st March 1991	£58,000
1st April 1991 to 31st March 1992	£65,000
1st April 1992 to 31st March 1993	£72,000
1st April 1993 to 31st March 1994	£73,000
1st April 1994 to 31st March 1995	£75,000

• (2) A dental practitioner’s pensionable earnings in any financial year starting after 31st March 1995 are subject to the upper limit specified for that year by the Secretary of State.

• (3) In the case of a dental practitioner employed by persons carrying on a deceased practitioner’s dentistry business, pensionable earnings cannot exceed the total of the amount paid to him by those persons, plus any amounts paid to him by a Health Board that those persons allow him to retain.

PART III — OFFICER SERVICE TREATED AS PRACTITIONER SERVICE

Officer service treated as practitioner service

9

• (1) Subject to sub-paragraph (3), if a member does not have more than 10 years' officer service on first becoming a principal practitioner, the member’s officer service before first becoming a principal practitioner will be treated as practitioner service.

• (2) For the purpose of calculating any benefit in respect of officer service that is treated as practitioner service under sub-paragraph (1), the member’s pensionable pay in respect of that officer service will be disregarded and the member’s uprated earnings will be increased by the same proportion as the member’s practitioner service is increased by virtue of its being treated as practitioner service under sub-paragraph (1).

• (3) Sub-paragraph (1) does not apply where—

• (a) the member first became a principal practitioner before 31st March 1977 and the benefits calculated under the corresponding provision as it applied immediately before that date would have been greater; or

• (b) the member’s pension in respect of total officer service would otherwise be greater than the member’s pension in respect of total practitioner service (where “pension” includes, in each case, any increases payable under Part I of the Pensions (Increase) Act 1971)[^f00047] and the member’s total pension would be reduced if the member’s officer service before first becoming a principal practitioner were treated as practitioner service.

• (4) The calculation described in sub-paragraph (3)(b) will be made when the member’s pension under the scheme becomes payable. If the member dies before his pension becomes payable the calculation will be made at the date of his death and by reference to the pension which would have become payable under regulation E1 (normal retirement pension) or E6 (preserved pension) if he had left pensionable employment immediately before that date.

• (5) When calculating the member’s total officer service and total practitioner service for the purposes of sub-paragraph (3)(b), any increase in the member’s pensionable service by virtue of regulation E2 (early retirement pension (ill-health)), and any additional service bought as described in regulation Q1 (right to buy additional service), will be ignored.

• (6) Subject to sub-paragraph (8), if a member has, in total, less than one year’s officer service on the last occasion when the member ceases to be a practitioner before his pension under the scheme becomes payable, that officer service will be treated as 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), the member’s pensionable pay in respect of that officer service will be treated as pensionable earnings.

• (8) If the member has been a principal practitioner, sub-paragraph (1) will be applied before sub-paragraph (6) and—

• (a) sub-paragraph (6) will not apply to any officer service that is treated as practitioner service under sub-paragraph (1); and

• (b) any officer service that is treated as practitioner service under sub-paragraph (1) will be ignored for the purpose of deciding whether sub-paragraph (6) 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 purposes 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 paragraph (6) or paragraph (9) has been credited as a result of a transfer under regulation N1 (member’s right to transfer accrued rights to benefits to 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.

PART IV — CONTRIBUTIONS TO THE SCHEME

Contributions to the scheme

10

• (1) In the case of members who are practitioners, regulation D1 (contributions by members) is modified as described in sub-paragraphs (2) to (5).

• (2) The contribution rate for practitioners is 6 per cent of pensionable earnings.

• (3) Contributions must be paid until the member reaches age 70 or completes 45 years' pensionable service and reaches age 65.

• (4) Principal practitioners must pay their contributions to the appropriate employing authority.

• (5) Contributions payable by an assistant practitioner or associate general practitioner will be deducted from the practitioner’s earnings, and paid to the appropriate employing authority by the employing principal practitioner or deducted by the employing authority if acting as agent for the principal practitioner.

• (6) Regulation D2 (contributions by employing authorities) is modified so that contributions in respect of practitioners are payable under that regulation by the appropriate employing authority.

PART V — BENEFITS FOR MEMBERS

Pensions for members—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) The member’s uprated earnings are to be calculated by uprating the member’s pensionable earnings in the manner determined by the Secretary of State after consulting such professional organisations as he considers appropriate.

Early retirement pension—ill health

12

• (1) In the case of members who are or have been practitioners, regulation E2 (early retirement pension (ill health)) is 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 that regulation—

• (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 by under paragraph (b) above.

• (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).

Early retirement pensions/employer’s consent

13

A practitioner may not become entitled to a pension under regulation E4 (early retirement pension (employer’s consent)) as a result of the termination of pensionable employment as a practitioner.

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 when member dies 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 the yearly average of the member’s uprated earnings at the date of death.

• (2) In the case of members who die after a pension under 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 at the date of death.

PART VI — BENEFITS FOR DEPENDENTS

Widow or widower’s 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 elected to buy increased widower’s pension under regulation G9 (increased widower’s pension) that regulation is modified so that the lump sum payable on the member’s retirement will be reduced in respect of each year of practitioner service that the member buys, by 2.8 per cent of uprated earnings for each complete year before 25th March 1972, and by 1.4 per cent of uprated earnings for each complete year after 24th March 1972 and before 6th April 1988, plus, in each case, 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, regulation H3 (child allowance on member’s death in pensionable employment) is modified so that the references, in regulation H3(6) and H3(7), to the rate of the member’s pensionable pay when he died are 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.

PART VII — ABSENCE FROM WORK

Members away from work and maternity absence

18

• (1) In the case of members who are practitioners, regulations P2 (absence because of illness or injury) and P3 (absence for reasons other than illness or injury) are modified so that the references to pensionable pay in regulations P3(2) and P2(2) are treated, in relation to the member’s employment as a practitioner, as references to pensionable earnings.

• (2) Regulation P2 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) Regulation P2 is further modified so that, if a member’s earnings in respect of employment as a practitioner are suspended 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 were suspended and the member will not be treated as having left pensionable employment in accordance with regulation P2(3) 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, each practitioner’s pensionable earnings will be calculated as if the partnership’s total aggregate earnings or total pensionable earnings were equal to the amount of the partnership’s total aggregate earnings or total pensionable earnings during the 12 month period ending immediately before the member’s earnings were reduced or suspended.

• (5) Except where the member’s pensionable earnings fall to be calculated as described in sub-paragraph (4) above, 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 suspended.

PART VIII — RIGHT TO BUY ADDITIONAL BENEFITS

Right to buy additional benefits

19

• (1) In the case of members who are practitioners, regulations Q1 (right to buy additional service), Q2 (right to buy an unreduced retirement lump sum), Q3 and Q4 (paying by single payment) and Q5 (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.