The National Health Service Pension Scheme (Amendment) Regulations 2008

Regulation 29 inserts new regulations G14 to G17 to make provision for a surviving nominated partner’s pension on the same basis as a surviving civil partner’s or surviving spouse’s pension.

Regulation 30 to 34 amends Part H of the 1995 Regulations. Regulation 30 amends regulation H1 so as to take account of nominated partner’s pensions and to define a dependant child. Regulation 31 amends regulation H3 to provide for the destination of a pension payable in respect of dependents where the member dies in pensionable employment. Regulation 32 amends regulation H4 to provide for the calculation of a pension in circumstances where a member dies after the pension becomes payable. Regulation 33 amends regulation H5 to make similar provision where a member dies with a preserved pension and regulation 34 amends regulation H7 to take account of nominated partner pensions.

Regulation 35 amends regulation J1 of the 1995 Regulations to take account of the 45 year pensionable service limit in the scheme.

Regulations 36 and 37 amend Part K of the 1995 Regulations. Regulation 36 substitutes regulation K1 so as to provide that the scheme will be administered in conformity with the contracting-out conditions applicable to occupational pension schemes and regulation 37 amends regulation K2 so as to carry that principle forward in relation to both guaranteed minimum pensions and rights under section 9(2B) of the Pensions Act 1995.

Regulations 38 to 40 amend Part L of the 1995 Regulations. Regulation 38 amends regulation L1 to provide when a pension and lump sum will be payable in respect of those who have a preserved pension and to determine when a member with a preserved pension shall be treated as being incapable of any regular employment. Regulation 39 amends regulation L2 in consequence of the amendments made to Part K (contracting-out) of the 1995 Regulations. Regulation 40 amends regulation L4 to take account of the two tier ill health pension.

Regulation 41 substitutes the whole of Part M of the 1995 Regulations. Substituted regulation M1 deals with the member’s right to a transfer or buy-out, M2 with exercising the right to transfer or buy-out, M3 with the amount of the member’s cash equivalent on such a transfer or buy-out, M4 on the mechanism for applying for a transfer value payment, M5 with the time limits involved in making such an application and M6 with bulk transfers.

Regulations 42 and 43 amend Part N of the 1995 Regulations. The amendments are consequential and in the case of regulation 43 omit regulation N5 (waiver of transfer payments).

Regulation 44 amends regulation P2 of the 1995 Regulations to provide that a period of absence continues to count as pensionable service but it does not exceed 6 months and the member continues to contribute to the scheme.

Regulations 45 to 51 amend Part Q of the 1995 Regulations. Regulation 45 amends regulation Q1 to provide when a member can increase his rights to benefit by purchasing additional service. Regulation 47 amends regulation Q4 to provide new time limits for the purchasing of additional service and the cost of doing so. Regulation 48 amends regulation Q5 to impose time limits for the making of an election to pay for an unreduced lump sum by a single payment and regulation 49 amends regulation Q6 to provide for the limits on the amount of pensionable pay which may be used to purchase additional service or unreduced retirement lump sum by regular contribution payments. Regulation 51 inserts new regulations Q8 to Q17 which provide for the facility to purchase additional pension. New regulation Q8 deals with an option to purchase additional pension, Q9 with the effect of being absent or leaving and rejoining the scheme during the option period referred to in Q8, Q10 deals with the facility to purchase additional pension by the payment of a lump sum (as does Q11 in respect of employing authorities), Q12 with the procedure for and effect of making an option under regulations Q8, Q10 and Q11, Q13 with the cancellation and cessation of an option, Q14 with the effect of the payment of additional contributions, Q15 with the effect of death or early payment of a pension after an option has been exercised, Q16 with the effect of part payment of periodical contributions and Q17 with the revaluation of increases bought under options.

Regulations 52 to 55 amend Part S of the 1995 Regulations. Regulation 52 amends regulation R3 to take account of the new tier 2 ill health pension. Regulation 53 amends regulation R4 to allow for a pension to come into payment at age 75. Regulation 54 amends regulation R5 to also take account of the new tier 2 ill health pension. Regulation 55 amends regulation R9 to provide for the protection of pension rights if a member approaching retirement takes up less demanding duties.

Regulations 56 to 61 amend Part S of the 1995 Regulations. Regulation 56 amends regulation S1 to provide that a pension which has been suspended on return to NHS employment may again become payable in certain specified circumstances. Regulation 57 amends regulation S2 to set out the circumstances when certain pensions payable under other parts of the 1995 Regulations will be reduced upon return to NHS employment and the amount by which they will be so reduced. Regulation 58 inserts a new regulation S3A to deal with the effect of a return to service on a tier 1 or tier 2 ill health pension. Regulation 59 makes consequential amendments to S4. Regulation 60 amends regulation S4 detailing the amount of and length of a payment made to a surviving spouse or civil partner or nominated partner. Regulation 61 inserts a new regulation S4A to deal with benefits on death in pensionable employment after a pension under regulation E2A becomes payable.

Regulation 62 amends regulation T2A of the 1995 Regulations to provide that present or future benefits of a member are to be reduced by an amount which fully reflects the amount of tax paid by the scheme administrator.

Regulations 63 and 64 amend Part U of the 1995 Regulations. Regulation 63 amends regulation U1A so as to provide that medical practitioners can determine if a member is permanently incapable of regular employment in connection with an ill health pension. Regulation 64 inserts a new regulation U4 to provide for cost sharing of scheme expenses between members of the scheme and employing authorities.

Regulation 65 amends Schedule 2 to the 1995 Act which modifies the application of the 1995 Regulations in respect of practitioners. In particular, the amendments to Schedule 2 introduce a new contribution rate for practitioners based on pensionable earnings. Those rates run from 5 per cent to 8.5 per cent. The amendments also give effect to nominated partner’s pensions, increase in surviving partner pensions and increases in the amounts of child allowance payable where a practitioner dies whilst in pensionable employment.

Regulation 66 amends Schedule 2A to the 1995 Regulations which deals with pension sharing on divorce. The amendments are consequential on changes made elsewhere in the scheme.

A full impact assessment has not been produced for this instrument as it has no impact on the costs of business, charities or the voluntary sector.

Footnotes

[^f00001]: 1972 c. 11. Section 10(1) was amended by sections 57 and 58 of, and Schedule 5 to, the National Health Service Reorganisation Act 1973 (c. 32) and by section 4(2) of the Pensions (Miscellaneous Provisions) Act 1990 (c. 7). Section 12(2) was amended by section 10(1) of the Pensions (Miscellaneous Provisions) Act 1990 (c. 7).

[^f00002]: See section 10(1) of the Superannuation Act 1972 and article 2 of the Transfer of Functions (Minister for the Civil Service and Treasury) Order 1981 (S.I. 1981/1670).

[^f00003]: See section 10(4) of the Superannuation Act 1972.

[^f00004]: S.I. 1995/300 amended by S.I. 1997/80 and 1888, 1998/666 and 2216, 2000/605, 2001/1428 and 3649, 2002/561 and 2469, 2003/631 and 2322, 2004/665 and 696, 2005/661 and 3074, 2006/600 and 2919 and 2007/2054 and 3280, and modified by S.I. 1996/971.

[^f00005]: S.I. 1996/1172.

[^f00006]: S.I. 2008/653.

[^f00007]: 1989 c. 26.

[^f00008]: S.I. 1990/2101.

[^f00009]: Paragraph (3) was amended by S.I. 2006/2919.

[^f00010]: Paragraph (7) was amended by S.I. 2006/2919.

[^f00011]: Paragraph (3) was amended by S.I. 2004/665 and S.I.2006/2919.

[^f00012]: See, in particular, section 241 of, and paragraph 1 of Schedule 29 to, that Act.

[^f00013]: Paragraph (1) was amended by S.I.2006/600.

[^f00014]: 1965 c. 32

[^f00015]: Sub-paragraph (c) was amended by S.I.2005/3074.

[^f00016]: Paragraph (3) was amended by S.I.2006/600.

[^f00017]: Paragraphs (4) and (5) were amended by S.I. 2005/3074.

[^f00018]: Paragraph (6) was amended by S.I. 2005/3074.

[^f00019]: Paragraph (7) was amended by S.I. 2005/3074.

[^f00020]: Paragraph (2) was amended by S.I.2000/605.

[^f00021]: Paragraph (3) was amended by S.I.2000/605.

[^f00022]: Paragraph (1) was amended by S.I.2005/3074.

[^f00023]: Paragraph (5) was amended by S.I. 2005/661.

[^f00024]: Paragraph (8) was amended by S.I. 2002/2469.

[^f00025]: Paragraph (9) was amended by S.I. 2006/600.

[^f00026]: Schedule 2A was amended by S.I.2001/1428 and S.I.2006/600.

1

• (1) These Regulations may be cited as the National Health Service Pension Scheme (Amendment) Regulations 2008.

• (2) These Regulations shall come into force on 1st April 2008 and shall have effect from 1st April 2008, except for regulation 66(2) and (3), which shall have effect from 1st April 2003.

• (3) In these Regulations—

• (a) an alpha-numerical reference to a regulation is a reference to a provision of the National Health Service Pension Scheme Regulations 1995[^f00004] bearing that alpha-numeric;

• (b) an alphabetical reference to a Part is a reference to a Part of those Regulations bearing that letter.

2

In regulation A2 (interpretation) insert the following definitions in the appropriate place in alphabetical order—

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

• “section 9(2B) rights” has the same meaning as it has in the Occupational Pension Schemes (Contracting-out) Regulations 1996[^f00005];

• “tax year” means any year beginning on 6th April and ending on 5th April the following year;

3

For regulation B2 (restrictions on membership) substitute—

(B2) (1) A person may not join the scheme if— (a) that person is— (i) under the age of 16; or (ii) over the age of 75; or (iii) over the age of 70 on or before 31st March 2008; (b) that person is a special class officer over the age of 65; (c) that person is eligible to be an active member of a superannuation scheme established under section 1 or 9 of the Superannuation Act 1972 in respect of service in that scheme and is such a member; (d) that person holds an honorary appointment and does not at the same time hold any other employment which entitles that person to join the scheme; (e) that person is not a practitioner and is employed by a GDS or PDS contractor; (f) that person, on or after 1st April 2008, enters NHS employment for the first time and has not previously been a member of the scheme; (g) that person, on or after 1st April 2008, returns to NHS employment and was entitled to a refund of contributions under regulation L2 when that person last left employment, unless paragraph (4), but not paragraph (5), of regulation L4 (early leavers returning to pensionable employment) applies to that person; (h) that person is a person who— (i) leaves pensionable employment on, or after, 1st April 2008; and (ii) before returning to NHS employment, exercises the member’s right to transfer out all of that person’s benefits in the scheme in accordance with regulation M1 or M2; (i) that person is a person who has been a member of the National Health Service Pension Scheme governed by the National Health Service Pension Regulations 2008[^f00006]. (2) In paragraph (1)— (a) “NHS Pension Scheme 2008” includes a corresponding health service scheme; (b) “pensionable employment” includes employment that qualified the member for a benefit under a health service scheme. (3) The Secretary of State may permit a person who would otherwise not be permitted to join the scheme in accordance with sub-paragraphs (1)(f) to (h) to do so if— (a) that person’s employment is transferred to an employing authority by virtue of a transfer of undertakings or by virtue of arrangements equivalent to a transfer of undertakings (whether or not the transferring employer is in the public sector provided that person’s employment was originally transferred out of the public sector); (b) the employment from which the member is transferred— (i) qualified the member for benefits under an occupational pension scheme, and (ii) the rules of that scheme (in the opinion of the Secretary of State) entitle the member to receive benefits on retirement upon, or prior to, attaining the age of 60 years. (4) The reference in paragraph (3)(a) to arrangements equivalent to a transfer of undertakings is to arrangements— (a) which the Secretary of State considers to be equivalent to the transfer of an undertaking, and (b) under which the parties to the arrangements have agreed that the rights of the persons whose employments are being transferred should as far as practicable be treated in the same way as they would have been under a transfer of an undertaking. (5) For the purposes of paragraph (3)(b)(ii) a person is not to be treated as being entitled under the rules of a pension scheme to receive benefits upon, or prior to, attaining the age of 60 years, where such entitlement arises by virtue of any scheme rule making special provision— (a) as to early retirement on the grounds of ill health, redundancy or otherwise, or (b) for benefits to be reduced for early payment. (6) Before permitting a person referred to in paragraph (3) to join the scheme the Secretary of State shall take advice from the Scheme Actuary.

4

• (1) Regulation B3 (restriction on further participation in the scheme) is amended as follows.

• (2) In paragraph (1) for “regulations B1(1) and B(2)”, substitute “regulation B1(1)”.

• (3) In paragraph (2) after “E2(11)”, insert “or E2A(11)”.

5

• (1) Regulation C1 (meaning of pensionable pay and final year’s pensionable pay) is amended as follows.

• (2) After paragraph (1) insert—

(1A) Paragraphs (2) to (4) and (5) to (7) apply in respect of pensionable employment before 1st April 2008.

• (3) After paragraph (4) insert—

(4A) Paragraphs (4B) to (7) apply in respect of pensionable employment on, or after, 1st April 2008. (4B) Subject to paragraph (4C), pensionable pay in excess of the permitted maximum will not be ignored. (4C) Pensionable pay in excess of the permitted maximum will be ignored in respect of additional service being bought under regulation Q1 and an unreduced lump sum being brought under regulation Q2 if— (a) the member elected to make such a purchase under regulation Q6(3) from a birthday falling before 1st April 2008; and (b) the member’s pensionable pay was restricted under paragraph (2) of this regulation before that date; or (c) the member’s pensionable pay would have been restricted under that paragraph if it had exceeded the permitted maximum.

• (4) In paragraph (6) for “In these”, substitute “Subject to paragraph (6A), in these”.

• (5) After paragraph (6) insert—

(6A) If the pensionable pay of a member credited with a period of pensionable service under regulation N2 (transfers made under the Public Sector Transfer Arrangements) or regulation N4 (special terms for transfers in (bulk transfers etc)) has exceeded the permitted maximum and either— (a) paragraph 20 of Schedule 6 to the Finance Act 1989[^f00007] applied to the member without the modification made by regulation 5 of the Retirement Benefits Schemes (Continuation of Rights of Members of Approved Schemes) Regulations 1990[^f00008] in respect of benefits derived from all or part of that service under another scheme; or (b) any equivalent scheme provision applied to the member in respect of all or part of that service when that person was a member of the scheme from which the transfer was accepted, that excess shall be ignored for the purposes of calculating the final year’s pensionable pay under paragraph (6) in respect of the corresponding period of pensionable service credited under regulation N2 or N4.

• (6) For paragraph (7) substitute—

(7) In this regulation, “permitted maximum” means— (a) in relation to any tax year before the tax year 2006-07, the figure specified for that tax year in an order made under section 590C of the Income and Corporation Taxes Act 1988; or (b) subject to paragraphs (8) and (9), the figure for any later year is £108,600. (8) If the retail prices index for the month of September preceding the tax year 2007-08 or any later tax year is higher than it was for the previous September, the figure for that year shall be an amount arrived at by— (a) increasing the figure for the previous tax year by the same percentage as the percentage increase in the retail prices index; and (b) if the result is not a multiple of £600, rounding it up to the nearest amount which is such a multiple. (9) If the retail prices index for the month of September preceding the tax year 2007-08 or the month of September preceding any later tax year is not higher than it was for the previous September, the figure for that year shall be the same as for the previous tax year.

62

• (1) Regulation T2A (deduction of tax: further provisions) is amended as follows.

• (2) In paragraph (2) for “Where”, substitute “Subject to paragraph (2A), if”.

• (3) After paragraph (2) insert—

(2A) The member’s present or future benefits in respect of which any charge under paragraph (2) arises shall be reduced by an amount that fully reflects the amount of tax paid by the scheme administrator and shall be calculated by reference to advice provided by the Scheme Actuary for that purpose.

63

In regulation U1A (determinations by medical practitioners)—

• (a) in sub-paragraph (a) after “E2”, insert “or E2A”;

• (b) after sub-paragraph (e) insert—

(f) permanently incapable of regular employment because of physical or mental infirmity for the purposes of regulation E2A(2)(b)(ii),

64

After regulation U3 (accounts and actuarial reports) insert—

(U4) (1) The actuarial report referred to in regulation U3 (accounts and actuarial reports) shall specify— (a) a recommended contribution rate (RCR), and (b) a projected yield from members’ contributions (PYM). (2) Paragraphs (3) to (10) apply in respect of the actuarial report covering the period commencing on 1st April 2004 and ending on 31st March 2008 (“the 2004-2008 Report”) and, unless otherwise stated, references to the RCR in those paragraphs are to the RCR specified in the 2004-2008 Report. (3) Where the RCR differs from 20.5 per cent, that difference shall be the cost change element (CCE). (4) The Secretary of State shall, having taken advice from the scheme Actuary determine— (a) that part of the CCE which shall not be shared between the members and the employing authorities (the un-shared element (USE)), and (b) that part of the CCE which shall be shared between the members and the employing authorities (the shared element (SE)), but before making such a determination, the Secretary of State shall consider any advice relating to the elements referred to in (a) and (b) from such employee and employer representatives as appear to the Secretary of State to be appropriate. (5) Where RCR minus PYM is less than 14 per cent, contributions paid by employing authorities shall be equal to 14 per cent. (6) Where RCR minus PYM is equal to or greater than 14 per cent but less than or equal to 14.2 per cent, contributions paid by employing authorities shall be equal to RCR minus PYM. (7) Where— (a) RCR minus PYM is greater than 14.2 per cent, and (b) USE is greater than 0.0 per cent contributions paid by employing authorities shall be equal to the lower of— (i) RCR minus PYM and (ii) 14.2 per cent + USE. (8) Where— (a) RCR minus PYM is greater than 14.2 per cent, and (b) USE is less than or equal to 0.0 per cent, contributions paid by employing authorities shall be equal to 14.2 per cent. (9) If RCR is greater than the sum of— (a) the rate payable by employing authorities as determined under paragraphs (5) to (8), and (b) PYM, the Secretary of State may— (i) after consultation with such representatives of employees and employing authorities as appear to the Secretary of State to be appropriate, and (ii) with the consent of the Treasury and on the advice of the Scheme Actuary, amend member contributions and or benefits so that the rate payable by employing authorities as determined under paragraphs (5) to (8) is equal to Amount A. (10) For the purposes of paragraph (9)— (a) Amount A is the difference between the adjusted RCR and the adjusted PYM, and (b) adjusted RCR and adjusted PYM mean the RCR and PYM that would have been specified in the 2004-2008 Report had that Report been drawn up on the basis that any amendment to member contribution rates and scheme benefits made by the Secretary of State pursuant to paragraph (9) had already taken place. (11) Paragraphs (12) to (17) apply in respect of the actuarial report covering the period commencing on 1st April 2008 and ending on 31st March 2012 and subsequent reports and, unless otherwise stated, references to RCR in those paragraphs are to the RCR recommended in the actuarial report for the relevant period. (12) Where the RCR specified in the current actuarial report differs from 20.5 per cent, that difference shall be the cost change element (CCE). (13) The Secretary of State shall, having taken advice from the scheme Actuary determine — (a) that part of the CCE which shall not be shared between the members and the employing authorities (the un-shared element (USE)), and (b) that part of the CCE which shall be shared between the members and the employing authorities (the shared element (SE)), but before making such a determination, the Secretary of State shall consider any advice relating to the elements referred to in (a) and (b) from such employee and employer representatives as appear to the Secretary of State to be appropriate. (14) Where RCR is equal to or greater than 20.5 per cent + USE, contributions paid by employing authorities shall be equal to 14 per cent + USE. (15) Where RCR is less than 20.5 per cent +USE, contributions paid by employing authorities shall be equal to; $RCR−6.5%+X$ Where— X = $(20.5%+USE−RCR)2$ and, where X is not a multiple of 0.1 per cent, X is rounded to the nearest odd multiple of 0.1 per cent. (16) If RCR is not equal to the sum of— (a) the rate payable by employing authorities as determined under paragraphs (14) and (15), and (b) PYM, the Secretary of State may— (i) after consultation with such representatives of employees and employing authorities as appear to the Secretary of State to be appropriate, and (ii) with the consent of the Treasury and on the advice of the Scheme Actuary, amend member contributions and or benefits so that the rate payable by employing authorities under paragraphs (14) to (15) is equal to Amount B. (17) For the purposes of paragraph (16)— (a) Amount B is the difference between the adjusted RCR and the adjusted PYM, and (b) adjusted RCR and adjusted PYM mean the RCR and PYM that would have been specified in the 2004-2008 Report had that Report been drawn up on the basis that any amendment to member contribution rates and scheme benefits made by the Secretary of State pursuant to paragraph (16) had already taken place. (18) In this regulation— (a) RCR, PYM, CCE, USE and SE shall be expressed as percentages to the nearest 0.1 per cent, (b) USE may include changes to RCR resulting from changes in— (i) the financial assumptions, (ii) the actuarial methodology, used to calculate RCR for the purposes of the immediately preceding actuarial report under regulation U3 where the current report is not the 2004-2008 Report, or where the 2004-2008 Report is the current report, that Report, (c) SE may include changes to RCR resulting from changes in— (i) the underlying membership data, (ii) the demographic assumptions, used to calculate RCR for the purposes of the immediately preceding actuarial report under regulation U3 where the current report is not the 2004-2008 Report, or where the 2004-2008 Report is the current report, that Report, (d) CCE, USE and SE may be positive or negative.

65

• (1) Schedule 2 is amended as follows.

• (2) In paragraph 1 (additional definitions used in this Schedule), in sub-paragraph (b) of the definition of “commissioned services”—

• (a) in sub-sub-paragraph (iii), for “paragraph 13 of Schedule 2 to the National Health Service and Community Care Act 1990 (National Health Service trusts—specific powers)” substitute “paragraph 18 of Schedule 4 to the 2006 Act or paragraph 18 of Schedule 3 to the 2006 (Wales) Act”;

• (b) in sub-sub-paragraph (iv), for “section 18(2)(b) of the Health and Social Care (Community Health and Standards) Act 2003” substitute “section 47(2)(b) of the 2006 Act”.

• (3) In paragraph 2(1) (application of Regulations with modifications) omit “Health Authority or” (where twice occurring).

• (4) In paragraph 2A (Membership: locum practitioners)—

• (a) sub-paragraph (4) is omitted;

• (b) in sub-paragraph (5) for “Except where sub-paragraph (4) applies, no”, substitute “No”.

• (5) In paragraph 3(2B)(a)(ii) (meaning of pensionable earnings) after “paternity leave”, insert “, parental leave”.

• (6) In paragraph 5(4), (5) and (6)[^f00023] (elections relating to calculation of pensionable earnings in medical partnerships) omit “Health Authority or”.

• (7) In paragraph 8[^f00024] (limit on pensionable earnings—dental practitioners)—

• (a) in sub-paragraph (2) after “1995”, insert “and ending before 1st April 2008”;

• (b) in sub-paragraph (3) omit “Health Authority, or”.

• (8) In paragraph 9[^f00025] (officer service treated as practitioner service)—

• (a) in sub-paragraph (1) omit “Health Authority,” (where twice occurring);

• (b) in sub-paragraph (5) after “E2”, insert “or E2A”;

• (c) in sub-paragraph (5A)(b) omit “Health Authority,”;

• (d) in sub-paragraph (8) omit “Health Authority or”;

• (9) For paragraph 10(2) (contributions to the scheme) substitute—

(2) The contribution rate for practitioners and non-GP providers is as set out in the following tables.

Column 1	Column 2
Amount of pensionable earnings	Contribution rate
Up to £19,682	5%
£19,683 to £65,002	6.5%
£65,003 to £102,499	7.5%
£102,500 to any higher amount	8.5%
Column 1	Column 2
---	---
Amount of pensionable earnings	Contribution rate
Up to £19,165	5%
£19,166 to £63,416	6.5%
£63,417 to £99,999	7.5%
£100,000 to any higher amount	8.5%
Column 1	Column 2
---	---
Amount of pensionable earnings	Contribution rate
Up to £18,697	5%
£18,698 to £61,869	6.5%
£61,870 to £97,560	7.5%
£97,561 to any higher amount	8.5%

(2A) The Secretary of State may make a determination substituting any or all of the amounts of pensionable earnings or contribution rates specified in the tables in sub-paragraph (2) with effect from the date specified in the determination, and before making a determination the Secretary of State must consider— (a) the advice of the Scheme Actuary, and (b) in accordance with regulation U4 (cost sharing), advice from such employee and employer representatives as the Secretary of State considers appropriate. (2B) If, apart from this 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. (2C) If, in the 2008-2009 scheme year a member is in practitioner and non-GP provider service as well as (concurrently) employment other than as a practitioner in respect of which he 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. (2D) For the purposes of this paragraph, “zero hours contract” means pensionable employment as an officer in respect of a contract under which— (a) an employing authority does not guarantee to provide work for the member; (b) there are no specified working hours or working patterns; (c) the member is paid only for work actually done under it. (2E) Sub-paragraphs (2F) to (2O) apply to practitioners (other than a dentist performer) and non-GP providers. (2F) If the practitioner or non-GP provider— (a) was in pensionable employment throughout the 2007–2008 scheme year or began such employment during that year; and (b) was in such employment on 1st April 2008, sub-paragraphs (2G) to (2I) apply. (2G) If the practitioner or non-GP provider— (a) was engaged in pensionable employment as a practitioner or non-GP provider throughout the whole of the 2006-2007 scheme year; and (b) has, in accordance with paragraph 23, certified the member’s pensionable earnings for the 2006–2007 scheme year and forwarded a record of those earnings to the host Trust or Board, or is not required to certify earnings in accordance with that paragraph but the host Trust or Board has the member’s final pensionable earnings figure, the contributions payable for the 2008-2009 scheme year shall be those specified in column 2 of Table 2 in respect of the amount of pensionable earnings referred to in column 1 of that Table which correspond to the certified or final earnings for the aggregated total of all practitioner or provider sources for the 2006-2007 scheme year. (2H) If (2G) does not apply and a practitioner or non-GP provider— (a) was engaged in pensionable employment as practitioner or non-GP provider throughout the whole of the 2005–2006 scheme year; and (b) has, in accordance with paragraph 23, certified the member’s pensionable earnings for the 2005–2006 scheme year and forwarded a record of those earnings to the host Trust or Board, or is not required to certify earnings in accordance with that paragraph but the host Trust or Board has the member’s final pensionable earnings figure, the contributions payable for the 2008-2009 scheme year shall be those specified in column 2 of Table 3 in respect of the amount of pensionable earnings referred to in column 1 of that Table which correspond to the certified or final earnings for the aggregated total of all practitioner or provider sources for the 2005-2006 scheme year. (2I) If paragraphs (2G) or (2H) do not apply— (a) that practitioner’s or, as the case may be, the non-GP provider’s pensionable earnings in respect of the 2008-2009 scheme year shall be the amount agreed between the host Trust or Board on the one hand and the practitioner or provider on the other as representing their estimate of the practitioner’s or non-GP provider’s earnings from all practitioner or provider sources for that year, and (b) contributions payable for that year shall be those specified in column 2 of Table 1 in respect of the amount of pensionable earnings referred to in column 1 of that Table which corresponds to those estimated earnings. (2J) If the practitioner or non-GP provider commences pensionable employment for the first time (having no earlier practitioner or non-GP provider service) at any time during the 2008–2009 scheme year — (a) that practitioner’s or, as the case may be, the non-GP provider’s pensionable earnings for that scheme year shall be the amount agreed between the host Trust or Board on the one hand and the practitioner or provider on the other as representing their estimate of the practitioner’s or non-GP provider’s earnings from all practitioner or provider sources for that year, and (b) contributions payable for the 2008-2009 scheme year shall be those specified in column 2 of Table 1 in respect of the amount of pensionable earnings referred to in column 1 of that Table which corresponds to those estimated earnings. (2K) If a practitioner or non-GP provider— (a) commences further pensionable employment as a practitioner or non-GP provider at any time during the 2008-2009 scheme year (“the later employment”); (b) has existing or previous employment during that scheme year as a practitioner or as a non-GP provider in respect of which he is, or was, liable to pay contributions in accordance with this paragraph (“the earlier employment”), and (c) regardless of whether or not the practitioner or non-GP provider also is, or previously was, in NHS employment other than as a practitioner during the 2008-2009 scheme year, that practitioner or non-GP provider shall pay contributions in respect of the later employment at the same rate as that which applied to the earlier employment. (2L) If a practitioner or non-GP provider— (a) commences employment as a practitioner or non-GP provider at any time during the 2008-2009 scheme year (“the later employment”); (b) has previous employment during that scheme year in respect of which he was liable to pay contributions to the scheme as a dentist performer in accordance with this paragraph (“the earlier employment”); and (c) has ceased the earlier employment prior to commencing the later employment, and (d) regardless of whether or not the practitioner or non-GP provider also is, or previously was, in NHS employment other than as a practitioner during the 2008-2009 scheme year, that practitioner or non-GP provider shall pay contributions in respect of the later employment at the same rate determined in accordance with paragraph (2J). (2M) If a practitioner or non-GP provider— (a) commences employment as a practitioner or non-GP provider at any time during the 2008-2009 scheme year (“the later employment”); (b) has no previous practitioner or non-GP provider employment in that scheme year; (c) has previous employment as an officer on a whole-time or part-time basis employment during that scheme year (excluding any employment under a zero hours contract) in respect of which he was liable to pay contributions to the scheme in accordance with regulation D1 (“the earlier employment”), and (d) has ceased the earlier employments prior to commencing the later employment, that practitioner or non-GP provider shall pay contributions in respect of the later employment at the same rate as that which applied to the earlier employment. (2N) Where (2M) applies and the practitioner or non-GP provider had two or more earlier officer employments, that practitioner or non-GP provider shall pay contributions in respect of the later employment at the same rate as that which applied to whichever of the earlier officer employments was the last to cease. (2O) Where (2N) applies and all of the earlier officer employments or the last two of them cease on the same day— (a) that practitioner’s or non-GP provider’s pensionable earnings in respect of the later employment referred to in paragraph (2M)(a) shall be the amount agreed between the host Trust or Board on the one hand and the practitioner or provider on the other as representing their estimate of the practitioner’s or provider’s pensionable earnings from all practitioner or provider sources for that year, and (b) contributions payable for the 2008-2009 scheme year shall be those specified in column 2 of Table 1 in respect of the amount of pensionable earnings referred to in column 1 of that Table which corresponds to those estimated earnings. (2P) If a dentist performer— (a) was in pensionable employment as a dentist performer throughout the 2007–2008 scheme year or began such employment during that year, and (b) was in such employment on 1st April 2008, sub-paragraphs (2Q) or (2R) apply. (2Q) If a dentist performer was in pensionable employment as a dentist performer during any part of the 2006–2007 scheme year— (a) that performer’s pensionable earnings shall be determined by applying the formula— $PERNDPE×365$ where— - PER is the total of all dentist performer pensionable earnings received during that part of the scheme year referred to in sub-paragraph (a); - NDPE is the number of days of pensionable employment, and (b) the contributions payable for the 2008-2009 scheme year shall be those specified in column 2 of Table 2 in respect of the amount of pensionable earnings referred to in column 1 of that Table corresponding to the practitioner’s pensionable earnings for the 2006–2007 scheme year calculated in accordance with sub-paragraph (a). (2R) If (2Q) does not apply and the dentist performer was engaged in pensionable service as a dentist performer during any part of the 2007–2008 scheme year— (a) that performer’s pensionable earnings shall be determined by applying the formula— $PERNDPE×365$ where— - PER is the total of all dentist performer pensionable earnings received during that part of the scheme year referred to in paragraph (2R)(a); - NDPE is the number of days of pensionable employment, and (b) the contributions payable for the 2008-2009 scheme year shall be those specified in column 2 of Table 1 in respect of the amount of pensionable earnings referred to in column 1 of that Table which correspond to the performer’s pensionable earnings for the 2007-2008 scheme year calculated in accordance with sub-paragraph (a). (2S) If a dental performer commences pensionable employment for the first time (having no earlier dentist performer employment) at any time during the 2008–2009 scheme year— (a) that performer’s pensionable earnings shall be determined by applying the formula— $EPENDPE×365$ where— - EPE is an estimate of the practitioner’s pensionable earnings from all sources for the days of pensionable employment in the 2008–2009 scheme year; and - NDPE is the number of days of pensionable employment, and (b) contributions payable shall be those specified in column 2 of Table 1 in respect of the amount of pensionable earnings referred to in column 1 of that Table corresponding to the practitioner’s pensionable earnings for the 2008–2009 scheme year calculated in accordance with this sub-paragraph. (2T) If a dentist performer— (a) commences further pensionable employment as a dentist performer at any time during the 2008-2009 scheme year (“the later employment”);and (b) has existing or previous pensionable employment during that scheme year as a dentist performer in respect of which he is, or was, liable to pay contributions in accordance with this paragraph (“the earlier employment”), that dentist performer shall pay contributions in respect of the later employment at the same rate as that which applied to the earlier employment. (2U) If a dentist performer— (a) commences employment as a dentist performer at any time during the 2008-2009 scheme year (“the later employment”); (b) has previous employment during that scheme year in respect of which he was liable to pay contributions to the scheme as a practitioner (other than a dentist performer) or a non-GP provider in accordance with this paragraph (“the earlier employment”); (c) has ceased the earlier employment prior to commencing the later employment, and (d) regardless of whether or not the practitioner or non-GP provider also is, or previously was, in NHS employment other than as a practitioner during the 2008-2009 scheme year, that dentist performer shall pay contributions in respect of the later employment at the same rate determined in accordance with paragraph (2J). (2V) If a dentist performer— (a) commences employment as a practitioner or non-GP provider at any time during the 2008-2009 scheme year (“the later employment”); (b) has no dentist performer employment in that scheme year; (c) has previous employment as an officer on a whole-time or part-time basis during that scheme year (excluding any employment under a zero hours contract) in respect of which he was liable to pay contributions to the scheme in accordance with regulation D1 (“the earlier employment”), and (d) has ceased the earlier officer employments prior to commencing the later employment, that dentist performer shall pay contributions in respect of the later employment at the same rate as that which applied to the earlier officer employment. (2W) Where (2V) applies and the dentist performer had two or more earlier officer employments, that dentist performer shall pay contributions in respect of the later employment referred to in (2V)(a) at the same rate as that which applied to whichever of the earlier officer employments was the last to cease. (2X) Where (2V) applies and all of the earlier officer employments referred to in (2V)(c) or the last two or more of them cease on the same day— (a) that performer’s pensionable earnings shall be determined by applying the formula— $EPENDPE×365$ where— - EPE is an estimate of the total of all dentist performer pensionable earnings received for the days of pensionable employment in the 2008–2009 scheme year; and - NDPE is the number of days of pensionable employment, and (b) contributions payable shall be those specified in column 2 of Table 1 in respect of the amount of pensionable earnings referred to in column 1 of that Table corresponding to the practitioner’s pensionable earnings for the 2008–2009 scheme year calculated in accordance with this sub-paragraph. (2Y) Where, at any time during the 2008-2009 scheme year, a practitioner (other than a dentist performer) also commences employment as a dentist performer (or vice versa) the employment as a practitioner (other than as a dentist performer) and the employment as a dentist performer will be treated separately under this paragraph. (2Z) If none of the previous sub-paragraphs of this paragraph apply, for the purpose of determining a member’s relevant contribution rate the Secretary of State must determine the amount of the member’s pensionable pay to be attributed to the 2008-2009 scheme year and, in so doing shall, in addition to the matters referred to in paragraph (2A), have regard to the pensionable pay attributable to pensionable employment comparable to the member’s employment, prevailing pay scales and prevailing rates of pensionable allowances.

• (10) In paragraph 10(3)(a) omit “and reaches age 65”.

• (11) For paragraph 11(2) (Normal retirement pension) substitute—

(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).

• (12) In paragraph 12—

• (a) for “regulation E2 (early retirement pension on grounds of ill health) is”, substitute “regulations E2 and E2A are”;

• (b) for “that regulation”, substitute “regulation E2 or paragraphs (4) to (6) of regulation E2A”.

• (c) after sub-paragraph (2), insert—

(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.

• (13) After paragraph 16A (increased surviving civil partner’s pension) substitute—

(16B) In the case of a member who made a nomination under regulation G15 (dependent surviving nominated 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. (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.

• (14) For paragraph 17 (child allowance—member dies in pensionable employment) substitute—

(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.

• (15) After paragraph 17 (child allowance – member dies in pensionable employment), insert—

(17A) Regulation L1 is modified so that the definition of “regular employment of like duration” in paragraph (14) of that regulation 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.

• (16) Paragraph 19(6) (members absent from work) is omitted.

• (17) After paragraph 22 (reduction of pension on return to NHS employment) insert—

(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).

66

• (1) Schedule 2A[^f00026] is amended as follows.

• (2) In paragraph 1(2)(a) (discharge of liability in respect of a pension credit following the death of the person entitled to the pension credit) for “paragraph 11”, substitute “paragraph 9”.

• (3) In paragraph 9 (payment of lump sum on death)—

• (i) in sub-paragraph (c) omit “and (3B)”;

• (ii) for sub-paragraph (d) substitute—

(d) the reference in paragraph (3C) to “the member who is in pensionable service under the scheme” shall be a reference to “person entitled to a pension credit or, as the case may be, a pension credit member

• (4) In paragraph 9 for sub-paragraphs (b), (c) and (d) substitute—

(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 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)

Editorial notes

[^key-02365f10b49ae11426d92e8a1a8ad165]: Reg. 5 in force at 1.4.2008, see reg. 1(2)

[^key-02b605fb186cef76ac2c969651d083c7]: Reg. 22 in force at 1.4.2008, see reg. 1(2)

[^key-04d953d9f3afb6cee38abffc6f1d9601]: Reg. 57 in force at 1.4.2008, see reg. 1(2)

[^key-0506cabd5d3a5b04e514938182da5bf5]: Reg. 27 in force at 1.4.2008, see reg. 1(2)

[^key-11e7083c99b68b75d76d1849d3b4490f]: Reg. 26 in force at 1.4.2008, see reg. 1(2)

[^key-138ee21e19748817a974eb4eab4c4025]: Reg. 6 in force at 1.4.2008, see reg. 1(2)

[^key-1667bf0651f9305d83908496e067957e]: Reg. 32 in force at 1.4.2008, see reg. 1(2)

[^key-1e3f2cb3828e3835d8cf63b219c26af8]: Reg. 64 in force at 1.4.2008, see reg. 1(2)

[^key-24626084ee490535565648a91e9e5662]: Reg. 25 in force at 1.4.2008, see reg. 1(2)

[^key-2bc6a82921a56a75ebbeb4c19d6f4d44]: Reg. 16 in force at 1.4.2008, see reg. 1(2)

[^key-307961386bdd2626dab865edafde163b]: Reg. 28 in force at 1.4.2008, see reg. 1(2)

[^key-31fbebd81b9195aa3d31374444490a12]: Reg. 33 in force at 1.4.2008, see reg. 1(2)

[^key-3297c0f4e4e8a35280d810da783da668]: Reg. 34 in force at 1.4.2008, see reg. 1(2)

[^key-357ff7125618de5502e915ef6daffd95]: Reg. 40 in force at 1.4.2008, see reg. 1(2)

[^key-3644120509690db9b1bd6583b4c726dd]: Reg. 18 in force at 1.4.2008, see reg. 1(2)

[^key-372633f6f97dc4c06a1539696ff4ab21]: Reg. 41 in force at 1.4.2008, see reg. 1(2)

[^key-38f9a99447220f723850d211d3a94139]: Reg. 49 in force at 1.4.2008, see reg. 1(2)

[^key-3b575614a10062dbdcb1ba8665b5369f]: Reg. 8 in force at 1.4.2008, see reg. 1(2)

[^key-3ea6b08a257ee0557689ab4ed885a118]: Reg. 48 in force at 1.4.2008, see reg. 1(2)

[^key-43f6966f8172f9720ab7d1b873ef236c]: Reg. 42 in force at 1.4.2008, see reg. 1(2)

[^key-46568acff7f7d6d3b80efaadcad1fa53]: Reg. 37 in force at 1.4.2008, see reg. 1(2)

[^key-494e9f4ff1d14c3da51477fdf93bcfee]: Reg. 55 in force at 1.4.2008, see reg. 1(2)

[^key-4aaae7584914cff1d1ba639485ca1f9a]: Reg. 65 in force at 1.4.2008, see reg. 1(2)

[^key-4be62a26fa5cf9984f084c5a9956e551]: Reg. 9 in force at 1.4.2008, see reg. 1(2)

[^key-4ed95449792369ddf55ab3f0c88b5f6e]: Reg. 17 in force at 1.4.2008, see reg. 1(2)

[^key-585c28a481adc5cab3d84fdac27f8ce3]: Reg. 54 in force at 1.4.2008, see reg. 1(2)

[^key-5ea9caa4a8df7d3976bcde2aebaf5736]: Reg. 15 in force at 1.4.2008, see reg. 1(2)

[^key-67de788f3cccaac24ccbd34f8ce686ff]: Reg. 66 in force at 1.4.2008 but reg. 66(2)(3) has effect from 1.4.2003 in accordance with reg. 1(2), see reg. 1(2)

[^key-6883fa244716222664f0b0cf8927e0be]: Reg. 58 in force at 1.4.2008, see reg. 1(2)

[^key-694f1b66458c3a87d983263d45d12342]: Reg. 46 in force at 1.4.2008, see reg. 1(2)

[^key-6a8db7a88134844f6bf3492d774142ee]: Reg. 62 in force at 1.4.2008, see reg. 1(2)

[^key-6b0641190d877c066696cc942eedc76c]: Reg. 43 in force at 1.4.2008, see reg. 1(2)

[^key-6de3cdf02521a63891b617bc0ad4741f]: Reg. 19 in force at 1.4.2008, see reg. 1(2)

[^key-76903ab7104ecf7d14a0146965a66697]: Reg. 53 in force at 1.4.2008, see reg. 1(2)

[^key-7d8becba42b19ac7e4b7653a2771a004]: Reg. 2 in force at 1.4.2008, see reg. 1(2)

[^key-8acb1682a8f3c85e8dd3f3228cfe1b2a]: Reg. 47 in force at 1.4.2008, see reg. 1(2)

[^key-91fec0dc1ac4d9f8e1d321a34aec9aa8]: Reg. 12 in force at 1.4.2008, see reg. 1(2)

[^key-92e102dbdea6d2747e940dcb856221e5]: Reg. 29 in force at 1.4.2008, see reg. 1(2)

[^key-956c341542b9e0aca75f3c440aba57a0]: Reg. 10 in force at 1.4.2008, see reg. 1(2)

[^key-95a71bb583cd15f658decec8c34222e2]: Reg. 35 in force at 1.4.2008, see reg. 1(2)

[^key-a1e24c1fddce5e48fb95615702320b41]: Reg. 11 in force at 1.4.2008, see reg. 1(2)

[^key-a44828e82d0733745d807619909e20be]: Reg. 52 in force at 1.4.2008, see reg. 1(2)

[^key-af78a367a012679408b5cdf76764ff50]: Reg. 36 in force at 1.4.2008, see reg. 1(2)

[^key-b01226257e395e15efd74ac3594a3e15]: Reg. 21 in force at 1.4.2008, see reg. 1(2)

[^key-b35c1b03d68e3dd6abb6e647e2be2e48]: Reg. 14 in force at 1.4.2008, see reg. 1(2)

[^key-b6830855f3d25096792cb1d28f8120ac]: Reg. 51 in force at 1.4.2008, see reg. 1(2)

[^key-c0885cc84140b94198a00d22208d1b40]: Reg. 50 in force at 1.4.2008, see reg. 1(2)

[^key-c4e6d610a53d2ed4ed18af8a58efce51]: Reg. 38 in force at 1.4.2008, see reg. 1(2)

[^key-c68b194451394e29668073110fd8242a]: Reg. 63 in force at 1.4.2008, see reg. 1(2)

[^key-cca3445c9a0b09f5713f87e271739e22]: Reg. 23 in force at 1.4.2008, see reg. 1(2)

[^key-d51ac412dc7ff62674899f8d87e69c2a]: Reg. 4 in force at 1.4.2008, see reg. 1(2)

[^key-db53f3506a44a7a22af17836c68a202e]: Reg. 3 in force at 1.4.2008, see reg. 1(2)

[^key-dbc855b53f898601758826ecd9bcb1f9]: Reg. 31 in force at 1.4.2008, see reg. 1(2)

[^key-dedc3a7f16c0f4ea1dbab7ced8e4049a]: Reg. 7 in force at 1.4.2008, see reg. 1(2)

[^key-df0f5e190d0555dcfa6a22a2e724333f]: Reg. 39 in force at 1.4.2008, see reg. 1(2)

[^key-e1614da92762b2c8e1f394a56670294e]: Reg. 61 in force at 1.4.2008, see reg. 1(2)

[^key-e30e4b77a98519c36180bfc8a36bd15b]: Reg. 30 in force at 1.4.2008, see reg. 1(2)

[^key-e334eb5201e725e966faca4e338b55eb]: Reg. 13 in force at 1.4.2008, see reg. 1(2)

[^key-e3a40afb2934bb0c3cf78294bff65cc7]: Reg. 20 in force at 1.4.2008, see reg. 1(2)

[^key-e3f19abe50994d0100206db5337f30c0]: Reg. 24 in force at 1.4.2008, see reg. 1(2)

[^key-e49689dd9b7eed32c4d484cf67fd4e6a]: Reg. 1 in force at 1.4.2008, see reg. 1(2)

[^key-eba2f7107561da56809441e3885d13ed]: Reg. 44 in force at 1.4.2008, see reg. 1(2)

[^key-ecd6925e97289d7d67ed534c205fbe87]: Reg. 56 in force at 1.4.2008, see reg. 1(2)

[^key-ed463921fe20fcbecf0b256de2bd70b6]: Reg. 45 in force at 1.4.2008, see reg. 1(2)

[^key-f2032df1f5660362d6ca31dff82eb227]: Reg. 59 in force at 1.4.2008, see reg. 1(2)

[^key-f52b32ac1ca1fc1d83666bd5d5d5776d]: Reg. 60 in force at 1.4.2008, see reg. 1(2)

[^M_F_32adb1c2-77e4-4aab-c1ee-313a4dab0d5a]: Regs. 62-66: incorrectly numbered regs. 1-5 following reg. 61 renumbered as regs. 62-66 (31.3.2008) by The National Health Service Pension Scheme (Correction to Amendment) Regulations 2008 (S.I. 2008/906), regs. 1(2), 2(3)

[^M_F_40cf6897-f444-4584-b75d-9d24e80f67e5]: Words in reg. 1(2) substituted (31.3.2008) by The National Health Service Pension Scheme (Correction to Amendment) Regulations 2008 (S.I. 2008/906), regs. 1(2), 2(2)