The National Health Service Pension Scheme Regulations 2015

Type Statutory-Instrument
Publication 2015-02-05
Last updated 2025-08-01
State In force
Department King's Printer of Acts of Parliament
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articles Not indexed
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  • (7) This sub-paragraph applies if the person to whom the lump sum (or a specified percentage of the lump sum) would otherwise be payable has been convicted of an offence specified in paragraph 12(4) of Schedule 3 (forfeiture of rights to benefits) and the Secretary of State has directed, as a consequence of that conviction, that the person's right to a payment in respect of the member's death is forfeited.
  • (8) A notice under sub-paragraph (3)—
  • (a) must be given in writing; and
  • (b) may be revoked at any time by a further notice in writing.
  • (9) The scheme manager may pay the lump sum to any person claiming to be the member's personal representative or otherwise to fall within sub-paragraph (3)(a), without requiring proof that the person is such a person concerned, if the lump sum does not exceed—
  • (a) £5,000; or
  • (b) any higher amount specified in an order made under section 6(1) of the Administration of Estates (Small Payments) Act 1965 as the amount to be treated as substituted for references to £500 in section 1 of that Act.
  • (10) The prohibition on assignment of benefits in paragraph 10 of Schedule 3 does not apply to an assignment by personal representatives under this paragraph.

SCHEDULE 15 — Definitions

Column 1 Column 2
Word or expression Meaning or reference to provision where meaning is to be found
the 1993 Act Pension Schemes Act 1993[^f00135]
the 1995 Act Pensions Act 1995[^f00136]
the 1995 Regulations National Health Service Pension Scheme Regulations 1995[^f00137]
the 1995 Section the section of the National Health Service Pension Scheme for England and Wales set out in the 1995 Regulations
the 1999 Act Welfare Reform and Pensions Act 1999[^f00138]
the 2004 Act Finance Act 2004[^f00139]
the 2006 Act National Health Service Act 2006[^f00140]
the 2006 (Wales) Act National Health Service (Wales) Act 2006[^f00141]
the 2008 Regulations National Health Service Pension Scheme Regulations 2008[^f00142]
the 2008 Section the section of the National Health Service Pension Scheme for England and Wales set out in the 2008 Regulations
the 2013 Act Public Service Pensions Act 2013[^f00143]
accrual rate the fraction of pensionable earnings that accrue as earned pension for a financial year
accrued rights does not include a right to benefits attributable (directly or indirectly) to a pension credit
active member see section 124(1) of the 1995 Act. Except where the context otherwise requires refers to membership of this scheme (but see regulation 85(3))
actuarial reduction see paragraph 9 of Schedule 9
additional pension unless the context otherwise requires, so much of a pension payable by virtue of contributions paid under Chapter 5 of Part 4
allocation amount the amount of the pension allocated in consequence of making an allocation election
allocation election an election under regulation 51
APMS contract arrangements under section 83(2) of the 2006 Act[^f00144] or section 41(2)(b) of the 2006 Wales Act (primary medical services) between the National Health Service Commissioning Board or Local Health Board and an APMS contractor
APMS contractor a person— with whom the National Health Service Commissioning Board or Local Health Board has made arrangements under section 83(2) of the 2006 Act or section 41(2)(b) of the 2006 Wales Act; and who has entered into, or would be eligible to enter into, a GMS contract or a PMS agreement for the provision of primary medical services
automatic enrolment date see section 3(7) of the Pensions Act 2008[^f00145]
automatic re-enrolment date see regulation 12 of the Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations 2010[^f00146]
base rate the Bank of England base rate announced from time to time by the Monetary Policy Committee of the Bank of England as the official dealing rate, being the rate at which the Bank is willing to enter into transactions for providing short term liquidity in the money markets; or if an order under section 19 of the Bank of England Act 1998[^f00147] is in force, an equivalent rate determined by the Treasury under that section
Board and advisory work see paragraph 1 of Schedule 10
CCT a Certificate of Completion of Training awarded under section 34L(1) of the Medical Act 1983[^f00148], including any such certificate awarded in pursuance of the competent authority functions of the General Medical Council specified in section 49B of, and Schedule 4A to, that Act[^f00149]
certification services services related to the provision of medical certificates listed in Schedule 4 to the GMS Contracts Regulations
Clinical Commissioning Group a body corporate established under section 1I of the 2006 Act[^f00150]
connected scheme see section 4(6) of the 2013 Act, but the provisions of the National Health Service Pension Scheme (Additional Voluntary Contributions) Regulations 2000[^f00151] are not a connected scheme for the purpose of these Regulations
conversion amount see paragraph 10 of Schedule 9
corresponding health service scheme a pension scheme provided under regulations made under section 1(2)(e) of the Public Service Pensions Act 2013 and having effect in Scotland; or a pension scheme established under section 1(2)(e) of the Public Service Pensions Act (Northern Ireland) 2014[^f00152]
corresponding scheme a corresponding health service scheme the provisions of which the Secretary of State has determined correspond to the provisions of these Regulations
deferred member in relation to a period of pensionable service is a person (P) who— ceases to be an active member in relation to that period of service before P reaches normal pension age; does not become a pensioner member in relation to that period of service; and has at least two years’ qualifying service or in respect of whom a transfer payment otherwise than from another occupational pension scheme has been received
dental contractor see paragraph 4 of Schedule 5
dental performers list a list of dental practitioners prepared in accordance with regulations made under— in the case of England, section 106 of the 2006 Act[^f00153]; or in the case of Wales, section 63 of the 2006 (Wales) Act
dental practitioner see paragraph 7 of Schedule 5
determination employer see paragraph 8 of Schedule 5
dispensing services the provision of drugs, medicines or appliances that may be provided as pharmaceutical services by a medical practitioner in accordance with arrangements made under— in the case of England, regulation 46 of the National Health Service (Pharmaceutical and Local Pharmaceutical Services) Regulations 2013[^f00154]; and in the case of Wales, regulation 4 of the National Health Service (Pharmaceutical Services) (Wales) Regulations 2013[^f00155]
doctors’ retainer scheme in relation to England, a scheme described in section 20 of the General Medical Services Contracts Statement of Financial Entitlement Directions 2013[^f00156]; and in relation to Wales, a scheme described in section 16 of Document SFE/April/2013 attached to the Directions to Local Health Boards as to the Statement of Financial Entitlement Directions 2013[^f00157]
employing authority see regulation 33(6)
foundation trainee a dental practitioner who is employed as a foundation trainee as a consequence of a placement arrangement made by a local postgraduate dental dean or a director of postgraduate dental education
GDS contract a general dental services contract under section 100 of the 2006 Act[^f00158] or section 57 of the 2006 (Wales) Act (general dental services contracts: introductory)
GDS contractor a person who is a party to a GDS contract, other than the National Health Service Commissioning Board or a Local Health Board
GMS contract in relation to England, a contract under section 84 of the 2006 Act[^f00159] or under article 13 of the General Medical Services Transitional and Consequential Provisions Order 2004[^f00160]; in relation to Wales, a contract under section 42 of the 2006 (Wales) Act or under article 13 of the General Medical Services Transitional and Consequential Provisions (Wales) Order 2004[^f00161]
GMS Contracts Regulations in relation to England, the National Health Service (General Medical Services Contracts) Regulations 2004[^f00162]; in relation to Wales, the National Health Service (General Medical Services Contracts) (Wales) Regulations 2004[^f00163]
GMS practice a registered medical practitioner who belongs to group D in regulation 27(1); two or more such individuals practising in partnership; or a company limited by shares, with whom the National Health Service Commissioning Board or Local Health Board has entered into a GMS contract
GOS contract a contract under section 117 of the 2006 Act[^f00164] (general ophthalmic services contracts) for the provision of mandatory services and additional services as defined in regulation 2(1) of the General Ophthalmic Services Contracts Regulations 2008[^f00165]
GP registrar a medical practitioner who is being trained in general practice— in England by a medical practitioner who is approved under section 34I of the Medical Act 1983[^f00166]for the purpose of securing maintenance of the standards and requirements established under section 34H(1)(a) of that Act[^f00167], whether as part of training leading to the award of a CCT or otherwise; or in Wales by a medical practitioner who is being trained in general medical practice by a GP trainer whether as part of training leading to the award of a CCT or otherwise
guaranteed minimum pension see the 1993 Act, section 8[^f00168]
health service worker a person engaged in the provision of health services whether under the 2006 Act, the 2006 (Wales) Act or otherwise
host Board in respect of— a medical practitioner or a non-GP provider specified in paragraph (1); a locum medical practitioner; or a medical practitioner who is employed by a medical contractor in pursuance of a GMS, a PMS or an OOH contract or a PMS agreement, means— the National Health Service Commissioning Board or each Local Health Board with which the partnership, company, practice, individual or contractor (as the case may be) has entered into such a contract or agreement; and (in the case of a medical practitioner) the relevant Board on whose medical performer’s list the practitioner’s name appears; in respect of— a dental contractor specified in paragraph (2); or a dental practitioner who is employed by a dental contractor to perform GDS or PDS in pursuance of a GDS contract or a PDS agreement but is not a party to that contract or agreement, means— in relation to— England, the National Health Service Commissioning Board for which it provides primary dental services under section 99(1) of the 2006 Act[^f00169]; or each Local Health Board which relates to arrangements under which it provides primary dental services under section 56(1) or (2) of the 2006 Wales Act; and where appropriate, the relevant Board on whose dental performer’s list the practitioner’s name appears. The medical practitioner or non-GP provider is— an individual who is a GMS or a PMS practice or an APMS contractor; a partner in a partnership that is— a GMS or a PMS practice or an APMS contractor; and has entered into a GMS contract, a PMS agreement or an APMS contract for the provision of primary medical services; a shareholder in a company limited by shares that is— a GMS or a PMS practice or an APMS contractor; and has entered into a GMS contract, a PMS agreement or an APMS contract for the provision of primary medical services. The dental contractor is one who provides primary dental services under— a GDS contract; a PDS agreement (whether or not a PDS contractor is a party to the agreement); or a contract for services
lifetime allowance in relation to a person, has the meaning given in section 218 of the 2004 Act[^f00170]
locum practitioner a medical practitioner (other than a GP registrar) whose name is included in a medical performers list and who is engaged, otherwise than in pursuance of a commercial arrangement with an agent, under a contract for services by an entity specified in paragraph (1) to deputise or temporarily assist in the provision of services, work or functions specified in paragraph (2) or any combination of these. The entities are— a GMS practice; a PMS practice; an APMS contractor; an OOH provider; or a Local Health Board or the National Health Service Commissioning Board. The services, etc., are— essential services, additional services, enhanced services, pharmaceutical services or dispensing services within the meaning of the GMS Contracts Regulations; OOH services; commissioned services; certification services; Board and advisory work; health related functions exercised under section 75 of the 2006 Act; NHS 111 services; or collaborative services
medical contractor see paragraph 3 of Schedule 5
medical performers list a list of registered medical practitioners prepared and published— by the National Health Service Commissioning Board pursuant to regulation 3(1) of the National Health Service (Performers Lists) (England) Regulations 2013; or by a Local Health Board pursuant to regulation 3(1) of the National Health Service (Performers Lists) (Wales) Regulations 2004
medical practitioner see regulation 166
member in relation to this scheme means— an active member; a deferred member; a pensioner member; or a pension credit member
NHS 111 services services provided as part of the telephone advice line commissioned by a Clinical Commissioning Group or the National Health Service Commissioning Board
NHS employment employment or engagement of an individual who is of a description in— any of sub-paragraphs (a) to (e) of paragraph (1) of regulation 18, or sub-paragraph (a) or (b) of paragraph (2) of that regulation, unless the scheme manager certifies that the employment is not NHS employment
NHS organisation see paragraph 1 of Schedule 5
non-GP provider a partner in a partnership that is a GMS practice who is not a GP provider and who demonstrates to the satisfaction of the Secretary of State that he assists in the provision of NHS services provided by that practice; a partner in a partnership— all of whose members have entered into a PMS agreement for the provision of primary medical services; but who is not a GP provider and who demonstrates to the satisfaction of the Secretary of State that he assists in the provision of NHS services provided by that partnership; a partner in a partnership that is an APMS contractor— that has entered into an APMS contract for the provision of primary medical services; but who is not a GP provider and who demonstrates to the satisfaction of the Secretary of State that he assists in the provision of NHS services provided by that partnership; a shareholder in a company limited by shares that is— a GMS practice; or a PMS practice or APMS contractor that has entered into a PMS agreement or APMS contract for the provision of primary medical services, but who is not a GP provider and who demonstrates to the satisfaction of the Secretary of State that he assists in the provision of NHS services provided by that company; an individual who is a PMS practice or an APMS contractor but who is not a GP provider and who demonstrates to the satisfaction of the Secretary of State that he participates in the provision of NHS services
normal minimum pension age see section 279(1) of the 2004 Act
normal pension age is determined in accordance with section 10 of the 2013 Act
OOH provider see regulation 164
OOH services services which are required to be provided in the out of hours period and which, if provided during core hours by a GMS practice, APMS contractor or PMS practice to patients to whom the practice or contractor is required by its GMS contract, APMS contract or PMS agreement to provide essential services (see the GMS Contracts Regulations), would be or would be similar to essential services In this definition— “core hours” means the period beginning at 8am and ending at 6:30pm on any day from Monday to Friday except Good Friday, Christmas Day and a bank holiday; “out of hours period” means— the period beginning at 6:30pm on any day from Monday to Thursday and ending at 8am the following day; the period between 6:30pm on Friday and 8am the following Monday; Good Friday, Christmas Day and a bank holiday
overtime any period of time worked in excess of the lesser of— the period of time for which the person has contracted to work in the ordinary course of events; or such period of time as the scheme manager determines a person engaged in similar employment would reasonably be contracted to work in the ordinary course of events
PDS agreement an agreement for the provision of primary dental services pursuant to section 64 arrangements (see the 2006 (Wales) Act) or section 107 arrangements (see the 2006 Act)
PDS contractor a person who— is a party to a PDS agreement; and is neither the National Health Service Commissioning Board nor a Local Health Board
PMS agreement an agreement for the provision of primary medical services pursuant to— section 50 arrangements (see the 2006 (Wales) Act); section 92 arrangements (see the 2006 Act); or a transitional agreement under Part 4 of the General Medical Services and Personal Medical Services Transitional and Consequential Provisions Order 2004[^f00171]
PMS practice an individual, two or more individuals practising in partnership, or a company limited by shares, with whom, or with whose members the National Health Service Commissioning Board or Local Health Board has entered into a PMS agreement under which primary medical services are provided (otherwise than by the National Health Service Commissioning Board or Local Health Board)
pay period in relation to members who receive either salary, wages or other regular payments under a contract of employment or a contract for services, the period in respect of which each payment is made in accordance with the terms of that contract
pension credit a credit under section 29(1)(b) of the 1999 Act (including a credit under corresponding Northern Ireland legislation)
pension credit member see section 124(1) of the 1995 Act
pensionable employment NHS employment in respect of which contributions are payable under Part 4
pensioner member in relation to this scheme, is a person who is entitled to payment of a retirement pension under the scheme
practice staff a person who is— not a registered medical practitioner, a GP registrar or a non-GP provider, and is employed by a GMS practice, a PMS practice, an APMS contractor or an OOH provider to assist in the provision of the services it provides
practitioner see regulation 27(5)
prospective normal pension age in relation to a member’s prospective entitlement to benefits under this scheme, means the normal pension age that the scheme manager determines (by reference to Treasury directions made under section 11(2) of the 2013 Act) would apply in relation to those benefits
public sector transfer arrangements arrangements approved by the Secretary of State as providing reciprocal arrangements for the payment and receipt of transfer values between this scheme and other occupational pension schemes
qualifying service see regulation 22
quarter a 3 month period ending on the last day of March, June, September or December
scheme manager see regulation 3
scheme year a period of 12 months starting on 1st April
standard earned pension pension which— is earned under this scheme; and is payable without actuarial reduction at normal pension age
state pension age pensionable age, as specified from time to time in Part 1 of Schedule 4 to the 1995 Act
this scheme the scheme established by these Regulations
transfer payment a transfer value payment or a cash transfer sum made or received by the scheme in relation to a member

Signed

Signed by authority of the Secretary of State for Health.

Daniel Poulter — Parliamentary Under-Secretary of State, — 2015-02-04

We consent

David Evennett — Harriett Baldwin — Two of the Lords Commissioners of Her Majesty's Treasury — 2015-02-05

Explanatory note

(This note is not part of the Regulations)

Footnotes

[^f00001]: See also section 12(1), coming into force on 1st April 2015.

[^f00002]: 2013 c.25.

[^f00003]: The Authority was established by S.I. 2005/2414.

[^f00004]: 2008 c.30. Section 3 was amended by sections 5 and 6 of the Pensions Act 2011 (c.19) and S.I. 2014/623. Section 5 was amended by sections 4, 5 and 6 of the Pensions Act 2011 and S.I. 2014/623, and prospectively amended by sections 37 and 38 of the Pensions Act 2014 (c.19).

[^f00005]: S.I. 2010/772, as amended by S.I. 2012/215, 1257, 1477 and 2691, 2013/2328, 2556 and 3115, and 2014/715.

[^f00006]: Regulation 9 was amended by regulation 5(1) and (6) of S.I. 2013/2556.

[^f00007]: 1972 c.11. Section 1 deals with pension schemes for civil servants and section 9 deals with pension schemes for teachers.

[^f00008]: S.I. 2015/95.

[^f00009]: 1993 c.48. Section 55(2) was substituted by section 141(1) of the Pensions Act 1995 (c.26) and amended by section 18 of, and paragraph 7 of Schedule 2 to, the Welfare Reform and Pensions Act 1999 (c.30) and sections 15 and 27 of, and paragraphs 1 and 26 of Schedule 4 and Part 6 of Schedule 7 to, the Pensions Act 2007 (c.22).

[^f00010]: 1995 c.18.

[^f00011]: 1983 c.54. The definition of “fully registered person” has been amended by S.I. 2000/3041, 2006/1914, 2007/3101 and 2008/1774.

[^f00012]: 2006 c.41. Paragraph 29(3) of Schedule 4 was amended by section 55(1) of, and paragraphs 22(1) and (9) of Schedule 4 to, the Health and Social Care Act 2012 (c.7).

[^f00013]: 2006 c.42. Paragraph 8 of Schedule 3 was amended by section 297 of, and paragraphs 12 and 40(1) and (5) of Schedule 21 to, the Health and Social Care Act 2012.

[^f00014]: 2006 c.41. Paragraph 29(3) of Schedule 4 was amended by section 55(1) of, and paragraphs 22(1) and (9) of Schedule 4 to, the Health and Social Care Act 2012 (c.7).

[^f00015]: 2006 c.42. Paragraph 8 of Schedule 3 was amended by section 297 of, and paragraphs 12 and 40(1) and (5) of Schedule 21 to, the Health and Social Care Act 2012.

[^f00016]: Chapter 5 of Part 4 deals with early leavers: cash transfer sums and contribution refunds.

[^f00017]: Section 61 has been amended by section 151 of, and paragraph 55 of Schedule 5 to, the Pensions Act 1995 (c.20), section 56 of, and paragraph 5(2) of Schedule 5 to, the Child Support, Pensions and Social Security Act 2000 (c.19) and section 319(1) of, and paragraphs 9 and 12 of Schedule 12 to, the Pensions Act 2004 (c.35).

[^f00018]: Section 205 has been amended by section 219(1) of, and paragraphs 119 and 121 of Schedule 46 to, the Finance Act 2013 (c.29) and by article 3 of S.I. 2010/536.

[^f00019]: Paragraph 15(3) of Schedule 28 has been amended by regulations 175 and 180(c) of S.I. 2005/3229.

[^f00020]: Part 4 deals with tax provision for pension schemes.

[^f00021]: Paragraph 15(3) of Schedule 28 has been amended by regulations 175 and 180(c) of S.I. 2005/3229.

[^f00022]: Section 101B was inserted by section 37 of the Welfare Reform and Pensions Act 1999 (c.30).

[^f00023]: Section 28(1) has been amended by section 261(1) of, and paragraph 159(1) to (7) of Schedule 27 to, the Civil Partnership Act 2004 (c.33).

[^f00024]: Paragraph 2 of Schedule 29 has been amended by section 161(1) of, and paragraphs 1 and 23 of Schedule 23 to, the Finance Act 2006 (c.25), section 70 of, and paragraphs 1 and 11(1) and (4) of Schedule 20 to, the Finance Act 2007 (c.11), section 65 of, and paragraphs 23 and 25 of Schedule 16 to, the Finance Act 2011 (c.11) and section 48(5) of, and paragraphs 5 and 8(1) and (2) of Schedule 22 to, the Finance Act 2013 (c.29).

[^f00025]: 1971 c.56.

[^f00026]: Section 5 was substituted by section 73 of, and paragraph 1 of Schedule 9 to, the Welfare Reform and Pensions Act 1999 (c.30) and amended by sections 7(1) and (3) and 27(2) of, and Part 4 of Schedule 7 to, the Pensions Act 2007 (c.22) and sections 1(1) and 4(2) of, and Schedule 2 to, the National Insurance Contributions Act 2008 (c.16).

[^f00027]: Section 14 has been amended by sections 151 and 177 of, and paragraphs 27(a) and (b) of Schedule 5 and Part 3 of Schedule 7 to, the Pensions Act 1995 (c.26), section 1(1) of, and paragraph 38(a) to (c) of Schedule 1 to, the Social Security Contributions (Transfer of Functions, etc) Act 1999 (c.2), section 456 of, and paragraphs 1 and 22(1) and (3) of Schedule 11 to, the Proceeds of Crime Act 2002 (c.29), and is prospectively amended by section 24(1) of, and paragraphs 1 and 15(1) to (3) of Schedule 13 to, the Pensions Act 2014 (c.19).

[^f00028]: 1971 c.56.

[^f00029]: 1971 c.56. Section 8(2) has been amended by section 1(5) of the Pensions (Miscellaneous Provisions) Act 1990 (c.7) and section 39(1) and (4) of the Welfare Reform and Pensions Act 1999 (c.30).

[^f00030]: Paragraph 4 of Schedule 29 has been amended by section 65 of, and paragraphs 23 and 28 of Schedule 16 to, the Finance Act 2011 (c.11).

[^f00031]: 1971 c.56.

[^f00032]: Section 14 has been amended by sections 151 and 177 of, and paragraphs 27(a) and (b) of Schedule 5 and Part 3 of Schedule 7 to, the Pensions Act 1995 (c.26), section 1(1) of, and paragraph 38(a) to (c) of Schedule 1 to, the Social Security Contributions (Transfer of Functions, etc) Act 1999 (c.2), section 456 of, and paragraphs 1 and 22(1) and (3) of Schedule 11 to, the Proceeds of Crime Act 2002 (c.29), and is prospectively amended by section 24(1) of, and paragraphs 1 and 15(1) to (3) of Schedule 13 to, the Pensions Act 2014 (c.19).

[^f00033]: Section 9(2B) was inserted by section 136(3) of the Pensions Act 1995 (c.26) and amended by section 1(1) of, and paragraph 35(1) and (2) of Schedule 1 to, the Social Security Contributions (Transfer of Functions, etc) Act 1999 (c.2). It is prospectively repealed by section 24(1) of, and paragraphs 1 and 9 of Schedule 13 to, the Pensions Act 2014 (c.19).

[^f00034]: Regulation 60 was substituted by article 8(1) and (10) of S.I. 2006/744 and amended by S.I. 2006/1337, 2009/2930 and 2010/499.

[^f00035]: Section 55(2) was substituted by section 141(1) of the Pensions Act 1995 (c.26) and amended by section 18 of, and paragraph 7(1)(a) of Schedule 2 to, the Welfare Reform and Pensions Act 1999 (c.30) and sections 15(3)(a) and 27(2) of, and paragraphs 1 and 26 of Schedule 4 and Part 6 of Schedule 7 to, the Pensions Act 2007 (c.22), and is prospectively repealed by section 24(1) of, and paragraphs 1 and 37 of Schedule 13 to, the Pensions Act 2014 (c.19).

[^f00036]: Section 17 has been amended by section 1(1) of, and paragraph 39 of Schedule 1 to, the Social Security Contributions (Transfer of Functions, etc) Act 1999 (c.2), sections 56 and 85 of, and paragraph 1 of Schedule 5 and 3(4) of Schedule 9 to, the Child Support, Pensions and Social Security Act 2000 (c.19), section 284(2) of the Pensions Act 2004 (c.35), section 14(2) of the Pensions Act 2007 (c.22), section 11(4) of, and paragraphs 18 and 20(1), (2)(b), (3), (5) and (6) of Schedule 4 to, the Marriage (Same Sex Couples) Act 2013 (c.30) and S.I. 2005/2050 and 2014/560, and is prospectively amended by section 24(1) of, and paragraphs 1 and 17 of Schedule 13 to, the Pensions Act 2014 (c.19).

[^f00037]: Section 55(2) was substituted by section 141(1) of the Pensions Act 1995 (c.26) and amended by section 18 of, and paragraph 7(1)(a) of Schedule 2 to, the Welfare Reform and Pensions Act 1999 (c.30) and sections 15(3)(a) and 27(2) of, and paragraphs 1 and 26 of Schedule 4 and Part 6 of Schedule 7 to, the Pensions Act 2007, and is prospectively repealed by section 24(1) of, and paragraphs 1 and 37 of Schedule 13 to, the Pensions Act 2014.

[^f00038]: 1971 c.56.

[^f00039]: Section 97 has been amended by section 173 of, and paragraph 4 of Schedule 6 to, the Pensions Act 1995 (c.26) and section 56 of, and paragraph 8(1) of Schedule 5 to, the Child Support, Pensions and Social Security Act 2000 (c.19).

[^f00040]: 1988 c.1. Chapter 4 was repealed by sections 1322 and 1326 of, and paragraphs 1 and 25 of Schedule 1 and Part 1 of Schedule 3 to, the Corporation Tax Act 2009 (c.4). For transitional provisions and savings see section 1325(1) of and Parts 1 and 2 of Schedule 2 to, that Act.

[^f00041]: Chapter 2 of Part 4 deals with registration of pension schemes for tax purposes.

[^f00042]: Section 93(1)(a) was substituted by section 152(2) of the Pensions Act 1995 (c.26).

[^f00043]: Section 101AA was inserted by section 264 of the Pensions Act 2004 (c.35) and is prospectively amended by section 36(4) of the Pensions Act 2014 (c.19).

[^f00044]: Section 95 has been amended by section 173 of, and paragraph 3 of Schedule 6 to, the Pensions Act 1995 (c.26), sections 56 and 85 of, and paragraph 7 of Schedule 5 and Part 3(7) of Schedule 9 to, the Child Support, Pensions and Social Security Act 2000 (c.19) and article 121 S.I. 2001/3649.

[^f00045]: Section 101AE was inserted by section 264 of the Pensions Act 2004 (c.35).

[^f00046]: Section 8 has been amended by sections 151 and 177 of, and paragraph 23(a) and (b) of Schedule 5 and Part 3 of Schedule 7 to, the Pensions Act 1995, section 1(1) of, and paragraph 34(a) and (b) of Schedule 1 to, the Social Security Contributions (Transfer of Functions, etc) Act 1999 (c.2), section 15(3)(a) of, and paragraphs 1 and 3(1) to (4) of Schedule 4 to, the Pensions Act 2007 (c.22), section 4(1) of, and paragraphs 7 and 8(1) to (3) of Schedule 1 to, the National Insurance Contributions Act 2008 (c.16), section 11(4) of, and paragraphs 18 and 19 of Schedule 4 to, the Marriage (Same Sex Couples) Act 2013 (c.30) and article 2(1) of, and paragraph 1 of Schedule 1 to, S.I. 2005/2050, and is prospectively amended by section 15(3)(a) and section 27(2) of, and paragraphs 46 and 47 of Schedule 4 and Part 7 of Schedule 7 to the Pensions Act 2007 and section 24(1) of, and paragraphs 1, 2 and 7(1) to (5) of Schedule 13 to, the Pensions Act 2014 (c.19).

[^f00047]: Section 96(2) has been amended by section 151 of, and paragraph 63(a) of Schedule 5 to, the Pensions Act 1995, sections 18 and 88 of, and paragraph 3(2)(b) of Schedule 2 and Part 1 of Schedule 13 to, the Welfare Reform and Pensions Act 1999 (c.48), sections 15(3)(a) and 27(2) of, and paragraphs 1 and 29 of Schedule 4 and Part 6 of Schedule 7 to, the Pensions Act 2007 and article 5(1) and (14)(a)(ii) of S.I. 2011/1730, and is prospectively amended by section 24(1) of, and paragraphs 1 and 39 of Schedule 13 to, the Pensions Act 2014.

[^f00048]: Section 169(2) has been amended by section 53(2) and (3) of the Finance Act 2013 (c.29).

[^f00049]: S.I. 1996/1847, as amended by S.I. 1997/786 and 1613, 2003/1727, 2005/72, 686, 706 and 3377, 2006/744, 2007/60, 2008/1050 and 2450, 2009/615, 2011/1246, 2012/692 and 2013/459 and 2734.

[^f00050]: Section 591 was repealed by section 326 of, and Part 3 of Schedule 42 to, the Finance Act 2004 (c.12) on 6th April 2006.

[^f00051]: Section 19 has been amended by S.I. 2001/3649, 2005/2050 and 2007/3014.

[^f00052]: 1972 c.11. Section 10 has been amended by sections 4(2) and 8(5) and (6) of the Pensions (Miscellaneous Provisions) Act 1990 (c.7), section 190 of, and paragraph 7 of Schedule 8 to, the Pension Schemes Act 1993 (c.48), section 27 of, and paragraphs 6 and 10 of Schedule 8 to, the Public Service Pensions Act 2013 (c.25) and article 108 of S.I. 2001/3649. Functions under section 10 in relation to Scotland were transferred to the Scottish Ministers by article 2 and Schedule 1 of S.I. 1999/1750.

[^f00053]: S.I. 1972/1073 (N.I. 10).

[^f00054]: Regulation M8 is inserted by S.I. 2015/96.

[^f00055]: Regulations 2.F.18 and 3.F.18 are inserted by S.I. 2015/96.

[^f00056]: S.I. 2012/2996.

[^f00057]: Section 7 has been amended by sections 10(5) and 29(1) and (4) of, and paragraphs 66 of Schedule 6 and Schedule 8 to, the Superannuation Act 1972 (c.11), section 57 of, and Schedule 5 to, the National Health Service Reorganisation Act 1973 (c.32), section 109 of, and paragraph 24 of Schedule 16 to, the National Health Service (Scotland) Act 1978 (c.29) and section 2 of, and paragraphs 28 and 29 of Schedule 1 to, the National Health Service (Consequential Provisions) Act 2006 (c.43).

[^f00058]: 1972 c.11. Section 10 has been amended by sections 4(2) and 8(5) and (6) of the Pensions (Miscellaneous Provisions) Act 1990 (c.7), section 190 of, and paragraph 7 of Schedule 8 to, the Pension Schemes Act 1993 (c.48), section 27 of, and paragraphs 6 and 10 of Schedule 8 to, the Public Service Pensions Act 2013 (c.25) and article 108 of S.I. 2001/3649.

[^f00059]: 1986 c.46.

[^f00060]: Schedule B1 was inserted by section 248(2) of, and Schedule 16 to, the Enterprise Act 2002 (c.40).

[^f00061]: 2014 c.14.

[^f00062]: 2006 c.46.

[^f00063]: S.I. 2000/619 as amended by S.I. 2001/1428 and 3649, 2002/610, 2005/3074, 2006/600, 2007/3280, 2008/655, 2009/2446, 2010/492, 2011/2586, 2013/413, 2014/78 and 2015/96.

[^f00064]: 1983 c.54. The definition of “fully registered person” has been amended by S.I. 2000/3041, 2006/1914, 2007/3101 and 2008/1774.

[^f00065]: S.I. 2013/335.

[^f00066]: S.I. 1986/975 as amended by S.I. 1996/705, 2002/1883 and 2006/181.

[^f00067]: 1990 c.40. Section 7 was repealed by section 104 of, and paragraph 7(b) of Schedule 4 to, the Charities and Trustee Investment (Scotland) Act 2005 (asp 10).

[^f00068]: 1986 c.45. Schedule 4A was inserted by section 257(2) of, and Schedule 20 to, the Enterprise Act 2002 (c.40).

[^f00069]: 1986 c.46.

[^f00070]: S.I. 1986/1032 (N.I. 6).

[^f00071]: S.I. 2002/3150 (N.I. 4).

[^f00072]: Section 429(2) has been amended by section 269 of, and paragraphs 1 and 15 of Schedule 23 to, the Enterprise Act 2002.

[^f00073]: 1990 c.40. Section 7 was repealed by section 104 of, and paragraph 7(b) of Schedule 4 to, the Charities and Trustee Investment (Scotland) Act 2005 (asp 10).

[^f00074]: 1986 c.45. Schedule 4A was inserted by section 257(2) of, and Schedule 20 to, the Enterprise Act 2002 (c.40).

[^f00075]: 1986 c.46.

[^f00076]: S.I. 1986/1032 (N.I. 6).

[^f00077]: S.I. 2002/3150 (N.I. 4).

[^f00078]: Section 429(2) has been amended by section 269 of, and paragraphs 1 and 15 of Schedule 23 to, the Enterprise Act 2002.

[^f00079]: S.I. 2013/2734.

[^f00080]: 2000 c.7. Section 15(1) has been amended by section 406(1) of, and paragraph 158 of Schedule 17 to, the Communications Act 2003 (c.21).

[^f00081]: S.I. 1997/785. Regulation 2 has been amended by S.I. 2002/681, 2005/706, 2006/744 and 2009/2930.

[^f00082]: S.I. 2009/1171.

[^f00083]: Paragraph 7 has been amended by sections 65 and 67 of, and paragraphs 23 and 29 of Schedule 16 and 1, 3, and 4(1) and (3) of Schedule 18 to, the Finance Act 2011 (c.11), section 42(1) of the Finance Act 2014 (c.26) and S.I. 2006/572.

[^f00084]: Paragraph 20 has been amended by sections 65 and 67 of, and paragraphs 32 and 39 of Schedule 16 and 1, 3, and 6(1) to (3) of Schedule 18 to, the Finance Act 2011 (c.11).

[^f00085]: 1870 c.23.

[^f00086]: 1948 c.58.

[^f00087]: 1986 c.45. Section 310 has been amended by section 122 of, and paragraph 15 of Schedule 3 to, the Pensions Act 1995 (c.26), section 18 of, and paragraph 2 of Schedule 2 to, the Welfare Reform and Pensions Act 1999 (c.30), sections 259 and 278(2) of, and Schedule 26 to, the Enterprise Act 2002 (c.40) and S.I. 2011/1730.

[^f00088]: Section 50 was substituted by section 273 of the Pensions Act 2004 (c.35) and amended by sections 16(1) to (6) of the Pensions Act 2007 (c.22).

[^f00089]: Section 229(3)(a) was substituted by section 660 of, and paragraphs 1 and 6(1) and (3) of Schedule 17 to, the Finance Act 2011 (c.11).

[^f00090]: Section 216 has been amended by section 101 of, and paragraphs 1, 31 and 42 of Schedule 10 to, the Finance Act 2005 (c.7), section 161(1) of, and paragraphs 1 and 30 of Schedule 23 to, the Finance Act 2006 (c.25), section 92 of, and paragraphs 1(1) and (3), 4 and 5 of Schedule 29 to, the Finance Act 2008 (c.9) and section 65 of, and paragraphs 43, 62 and 73 of Schedule 16 to, the Finance Act 2011 (c.11).

[^f00091]: Section 205A was inserted by section 65 of, and paragraph 40 of Schedule 16 to, the Finance Act 2011, and amended by section 219(1) of, and paragraphs 119 and 122 of Schedule 46 to, the Finance Act 2013 (c.29).

[^f00092]: Paragraph 14 of Schedule 29 has been amended by section 65 of, and paragraphs 32 and 34 of Schedule 16 to, the Finance Act 2011.

[^f00093]: Section 206 has been amended by section 65 of, and paragraph 41 of Schedule 16 to, the Finance Act 2011 and section 219(1) of, and paragraphs 119 and 123 of Schedule 46 to, the Finance Act 2013.

[^f00094]: Section 256(1) has been amended by section 161(1) of, and paragraphs 1 and 42 of Schedule 23 to, the Finance Act 2006.

[^f00095]: S.I. 2006/131 as amended by S.I. 2006/3261, 2009/56 and 2010/561.

[^f00096]: Paragraph 14 has been amended by section 47(1) and (2) of the Finance Act 2013 and S.I. 2013/1730.

[^f00097]: S.I. 2011/1752 as amended by S.I. 2013/1740.

[^f00098]: S.I. 2013/1741.

[^f00099]: 2014 c.26.

[^f00100]: S.I. 2014/1842.

[^f00101]: S.I. 2006/567. Regulation 15A was inserted by regulations 2 and 9 of S.I. 2011/1797.

[^f00102]: Section 237A was inserted by section 66 of, and paragraphs 1 and 15 of Schedule 17 to, the Finance Act 2011 (c.11) and amended by section 219(1) of, and paragraphs 119 and 128 of Schedule 46 to, the Finance Act 2013 (c.29).

[^f00103]: Section 237B was inserted by section 66 of, and paragraphs 1 and 15 of Schedule 17 to, the Finance Act 2011 and amended by section 219(1) of, and paragraphs 119 and 129 of Schedule 46 to, the Finance Act 2013 (c.29).

[^f00104]: Section 237D was inserted by section 66 of, and paragraphs 1 and 15 of Schedule 17 to, the Finance Act 2011.

[^f00105]: Section 237E was inserted by section 66 of, and paragraphs 1 and 15 of Schedule 17 to, the Finance Act 2011.

[^f00106]: The Authority was established by S.I. 2005/2414.

[^f00107]: Section 28 has been amended by section 55(1) of, and paragraph 13 of Schedule 4 to, the Health and Social Care Act 2012 (c.7).

[^f00108]: Section 22 has been amended by section 297 of, and paragraphs 12 and 18 of Schedule 21 to, the Health and Social Care Act 2012.

[^f00109]: Section 25 is prospectively repealed by section 179(2) of the Health and Social Care Act 2012.

[^f00110]: Section 30(1) has been amended by section 159(1) of the Health and Social Care Act 2012.

[^f00111]: Section 1H was inserted by section 9 of the Health and Social Care Act 2012.

[^f00112]: Section 1I was inserted by section 10 of the Health and Social Care Act 2012.

[^f00113]: S.I. 2006/246 as amended by S.I. 2009/592, 2010/93 and 2014/16, 386 and 853.

[^f00114]: Section 80(6A) was inserted by section 55(1) of, and paragraph 28(1) and (8) of Schedule 4 to, the Health and Social Care Act 2012 (c.7).

[^f00115]: Section 38(6) has been amended by section 297 of, and paragraphs 12 and 24(1) and (3) of Schedule 21 to, the Health and Social Care Act 2012.

[^f00116]: Section 12ZA was inserted by section 55(1) of, and paragraph 9 of Schedule 4 to, the Health and Social Care Act 2012.

[^f00117]: Section 10 has been amended by section 297 of, and paragraphs 12 and 15 of Schedule 21 to, the Health and Social Care Act 2012.

[^f00118]: Paragraph 18 of Schedule 4 has been amended by section 55(1) of, and paragraph 22(1) and (8) of Schedule 4 to, the Health and Social Care Act 2012.

[^f00119]: Paragraph 18 of Schedule 3 has been amended by section 297 of, and paragraphs 12 and 40(1) and (7) of Schedule 21 to, the Health and Social Care Act 2012.

[^f00120]: Section 2B was inserted by section 12 of the Health and Social Care Act 2012.

[^f00121]: 1970 c.42. Section 1 has been amended by section 195(1) and (3) of the Local Government Act 1972 (c.70) and section 22(4) of, and paragraph 7 of Schedule 10 to, the Local Government (Wales) Act 1994 (c.19).

[^f00122]: S.I. 2012/2996.

[^f00123]: Section 83(2) was substituted by section 55(1) of, and paragraph 30(1) and (2) of Schedule 4 to, the Health and Social Care Act 2012 (c.7).

[^f00124]: Section 94 has been amended by sections 28(2) and 55(1) of, and paragraph 38(1) to (4) of Schedule 4 to, Health and Social Care Act 2012 and by section 17(5) of, and paragraph 52(1)(b) and (2) of Schedule 9 to, the Crime and Courts Act 2013 (c.22). Section 103 has been amended by section 55(1) of, and paragraph 45 of Schedule 4 to, Health and Social Care Act 2012. Section 109 has been amended by section 55(1) of, and paragraph 50 of Schedule 4 to, Health and Social Care Act 2012 and by section 17(5) of, and paragraph 52(1)(b) and (2) of Schedule 9 to, the Crime and Courts Act 2013.

[^f00125]: Sections 52 and 66 have been amended by section 17(5) of, and paragraph 52(1)(b) and (2) of Schedule 9 to, the Crime and Courts Act 2013.

[^f00126]: 2005 c.9.

[^f00127]: Section 241 has been amended by section 158(1) of, and paragraphs 2 and 9 of Schedule 21 to, the Finance Act 2006 (c.25), section 69 of, and paragraphs 1 and 15 of Schedule 19 to, the Finance Act 2007 (c.11) and section 65 of, and paragraphs 62 and 74 of Schedule 16 to, the Finance Act 2011 (c.11).

[^f00128]: Paragraph 3A of Schedule 29 was inserted by section 159 of the Finance Act 2006.

[^f00129]: Section 14 has been amended by sections 151 and 177 of, and paragraphs 27(a) and (b) of Schedule 5 and Part 3 of Schedule 7 to, the Pensions Act 1995 (c.26), section 1(1) of, and paragraph 38(a) to (c) of Schedule 1 to, the Social Security Contributions (Transfer of Functions, etc) Act 1999 (c.2), section 456 of, and paragraphs 1 and 22(1) and (3) of Schedule 11 to, the Proceeds of Crime Act 2002 (c.29), and is prospectively amended by section 24(1) of, and paragraphs 1 and 15(1) to (3) of Schedule 13 to, the Pensions Act 2014 (c.19).

[^f00130]: 1996 c.18.

[^f00131]: Paragraph 26(3) is prospectively repealed by section 179(2) of the Health and Social Care Act 2012 (c.7).

[^f00132]: 1971 c.56.

[^f00133]: Section 8(2A) was inserted by section 39(1) and (4) of the Welfare Reform and Pensions Act 1999 (c.30).

[^f00134]: 1965 c.32.

[^f00135]: 1993 c.48.

[^f00136]: 1995 c.26.

[^f00137]: S.I. 1995/300, as 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, 2007/2054 and 3280, 2008/654 and 2263, 2009/381, 1298 and 2466, 2010/492 and 1634, 2011/591 and 2586, 2012/610, 2013/413, 2014/78, 570, 1607 and 3061 and 2015/95 and 96; and as modified by S.I. 1996/971.

[^f00138]: 1999 c.30.

[^f00139]: 2004 c.12.

[^f00140]: 2006 c.41.

[^f00141]: 2006 c.42.

[^f00142]: S.I. 2008/653, as amended by S.I. 2008/2263, 2009/381, 1298 and 2446, 2010/492 and 1634, 2011/591 and 2586, 2012/610, 2013/413, 2014/78, 570 and 1607 and 2015/95 and 96.

[^f00143]: 2013 c.25.

[^f00144]: Section 83(2) was substituted by section 55(1) of, and paragraph 30(1) and (2) of Schedule 4 to, the Health and Social Care Act 2012 (c.7).

[^f00145]: 2008 c.30. Section 3(7) has been amended by section 6(1) of the Pensions Act 2011 (c.19).

[^f00146]: S.I. 2010/772. Regulation 12 has been amended by S.I. 2012/215.

[^f00147]: 1998 c.11.

[^f00148]: 1983 c.54. Section 34L was inserted by S.I. 2010/234.

[^f00149]: Section 49B was inserted by S.I. 2007/3101 and amended by S.I. 2008/1774 and 2010/234. Schedule 4A was inserted by S.I. 2007/3101 and amended by S.I. 2010/234.

[^f00150]: Section 1I was inserted by section 10 of the Health and Social Care Act 2012.

[^f00151]: S.I. 2000/619 as amended by S.I. 2001/1428 and 3649, 2002/610, 2005/3074, 2006/600, 2007/3280, 2008/655, 2009/2446, 2010/492, 2011/2586, 2013/413, 2014/78 and 2015/96.

[^f00152]: 2014 c.2 (N.I.).

[^f00153]: Section 106 has been amended by section 55(1) of, and paragraph 47 of Schedule 4 to, the Health and Social Care Act 2012 (c.7).

[^f00154]: S.I. 2013/349.

[^f00155]: S.I. 2013/898 (W. 102).

[^f00156]: The Directions are available online at https://www.gov.uk/government/publications/nhs-primary-medical-services-directions-2013 or a copy may be requested by writing to: Ministerial Correspondence and Public Enquiries Unit, Department of Health, Richmond House, 79 Whitehall, London, SW1A 2NS or telephoning: 020 7210 4850.

[^f00157]: The Directions are available online at http://www.wales.nhs.uk/sites3/page.cfm?orgid=480&pid=6070 or a copy may be requested by writing to: Welsh Government, Cathays Park, Cardiff, CF10 3NQ or telephoning: 0300 060 3300 (English language) or 0300 060 4400 (Welsh language).

[^f00158]: Section 100 has been amended by section 55(1) of, and paragraph 43 of Schedule 4 to, the Health and Social Care Act 2012 (c.7).

[^f00159]: Section 84 has been amended by section 55(1) of, and paragraph 31 of Schedule 4 to, the Health and Social Care Act 2012.

[^f00160]: S.I. 2004/433 as amended by S.I. 2004/865.

[^f00161]: S.I. 2004/477 as amended by S.I. 2004/1016.

[^f00162]: S.I. 2004/291 as amended by S.I. 2004/2694, 2005/893 and 3315, 2006/1501, 2007/3491, 2008/528 and 1700, 2009/2230, 2010/22, 231, 234, 478, 578 and 1621, 2012/970, 1479, 1916 and 2404, 2013/363 and 2014/465.

[^f00163]: S.I. 2004/478 as amended by S.I. 2004/1017, 2006/358, 2007/121 and 205, 2008/1329 and 1425, 2009/462, 2010/22, 234, 478, 729, 1621 and 1647, 2011/704, 2012/1916 and 2404, 2013/235 and 898 and 2014/1887 and 2291.

[^f00164]: Section 117 has been amended by section 55(1) of, and paragraph 55 of Schedule 4 to, the Health and Social Care Act 2012.

[^f00165]: S.I. 2008/1185. The definitions of “mandatory services” and “additional services” were substituted by S.I. 2010/634.

[^f00166]: 1983 c.54. Section 34I was inserted by S.I. 2010/234.

[^f00167]: Section 34H was inserted by S.I. 201/234.

[^f00168]: Section 8 has been amended by sections 151 and 177 of, and paragraph 23(a) and (b) of Schedule 5 and Part 3 of Schedule 7 to, the Pensions Act 1995 (c.26), section 1(1) of, and paragraph 34(a) and (b) of Schedule 1 to, the Social Security Contributions (Transfer of Functions, etc) Act 1999 (c.2), section 15(3)(a) of, and paragraphs 1 and 3(1) to (4) of Schedule 4 to, the Pensions Act 2007 (c.22), section 4(1) of, and paragraphs 7 and 8(1) to (3) of Schedule 1 to, the National Insurance Contributions Act 2008 (c.16), section 11(4) of, and paragraphs 18 and 19 of Schedule 4 to, the Marriage (Same Sex Couples) Act 2013 (c.30) and article 2(1) of, and paragraph 1 of Schedule 1 to, S.I. 2005/2050, and is prospectively amended by section 15(3)(a) and section 27(2) of, and paragraphs 46 and 47 of Schedule 4 and Part 7 of Schedule 7 to the Pensions Act 2007 and section 24(1) of, and paragraphs 1, 2 and 7(1) to (5) of Schedule 13 to, the Pensions Act 2014 (c.19).

[^f00169]: Section 99(1) was substituted by section 55(1) of, and paragraph 42(1) and (2) of Schedule 4 to, the Health and Social Care Act 2012 (c.7).

[^f00170]: Section 218 has been amended by section 67 of, and paragraphs 1 and 2 of Schedule 18 to, the Finance Act 2011 (c.11) and section 48(1) to (3) and (5) of, and paragraphs 5 and 6(1) to (3) of Schedule 22 to, the Finance Act 2013 (c.29).

[^f00171]: S.I. 2004/865.

Editorial notes

[^c22361271]: See also section 12(1), coming into force on 1st April 2015.

[^c22361281]: 2013 c.25.

[^c22361291]: The Authority was established by S.I. 2005/2414.

[^c22361301]: 2008 c.30. Section 3 was amended by sections 5 and 6 of the Pensions Act 2011 (c.19) and S.I. 2014/623. Section 5 was amended by sections 4, 5 and 6 of the Pensions Act 2011 and S.I. 2014/623, and prospectively amended by sections 37 and 38 of the Pensions Act 2014 (c.19).

[^c22361311]: S.I. 2010/772, as amended by S.I. 2012/215, 1257, 1477 and 2691, 2013/2328, 2556 and 3115, and 2014/715.

[^c22361321]: Regulation 9 was amended by regulation 5(1) and (6) of S.I. 2013/2556.

[^c22361331]: 1972 c.11. Section 1 deals with pension schemes for civil servants and section 9 deals with pension schemes for teachers.

[^c22361351]: 1993 c.48. Section 55(2) was substituted by section 141(1) of the Pensions Act 1995 (c.26) and amended by section 18 of, and paragraph 7 of Schedule 2 to, the Welfare Reform and Pensions Act 1999 (c.30) and sections 15 and 27 of, and paragraphs 1 and 26 of Schedule 4 and Part 6 of Schedule 7 to, the Pensions Act 2007 (c.22).

[^c22361361]: 1995 c.18.

[^c22361371]: 1983 c.54. The definition of “fully registered person” has been amended by S.I. 2000/3041, 2006/1914, 2007/3101 and 2008/1774.

[^c22361381]: 2006 c.41. Paragraph 29(3) of Schedule 4 was amended by section 55(1) of, and paragraphs 22(1) and (9) of Schedule 4 to, the Health and Social Care Act 2012 (c.7).

[^c22361391]: 2006 c.42. Paragraph 8 of Schedule 3 was amended by section 297 of, and paragraphs 12 and 40(1) and (5) of Schedule 21 to, the Health and Social Care Act 2012.

[^c22361401]: 2006 c.41. Paragraph 29(3) of Schedule 4 was amended by section 55(1) of, and paragraphs 22(1) and (9) of Schedule 4 to, the Health and Social Care Act 2012 (c.7).

[^c22361411]: 2006 c.42. Paragraph 8 of Schedule 3 was amended by section 297 of, and paragraphs 12 and 40(1) and (5) of Schedule 21 to, the Health and Social Care Act 2012.

[^c22361421]: Chapter 5 of Part 4 deals with early leavers: cash transfer sums and contribution refunds.

[^c22361431]: Section 61 has been amended by section 151 of, and paragraph 55 of Schedule 5 to, the Pensions Act 1995 (c.20), section 56 of, and paragraph 5(2) of Schedule 5 to, the Child Support, Pensions and Social Security Act 2000 (c.19) and section 319(1) of, and paragraphs 9 and 12 of Schedule 12 to, the Pensions Act 2004 (c.35).

[^c22361441]: Section 205 has been amended by section 219(1) of, and paragraphs 119 and 121 of Schedule 46 to, the Finance Act 2013 (c.29) and by article 3 of S.I. 2010/536.

[^c22361451]: Paragraph 15(3) of Schedule 28 has been amended by regulations 175 and 180(c) of S.I. 2005/3229.

[^c22361461]: Part 4 deals with tax provision for pension schemes.

[^c22361471]: Paragraph 15(3) of Schedule 28 has been amended by regulations 175 and 180(c) of S.I. 2005/3229.

[^c22361481]: Section 101B was inserted by section 37 of the Welfare Reform and Pensions Act 1999 (c.30).

[^c22361491]: Section 28(1) has been amended by section 261(1) of, and paragraph 159(1) to (7) of Schedule 27 to, the Civil Partnership Act 2004 (c.33).

[^c22361501]: Paragraph 2 of Schedule 29 has been amended by section 161(1) of, and paragraphs 1 and 23 of Schedule 23 to, the Finance Act 2006 (c.25), section 70 of, and paragraphs 1 and 11(1) and (4) of Schedule 20 to, the Finance Act 2007 (c.11), section 65 of, and paragraphs 23 and 25 of Schedule 16 to, the Finance Act 2011 (c.11) and section 48(5) of, and paragraphs 5 and 8(1) and (2) of Schedule 22 to, the Finance Act 2013 (c.29).

[^c22361511]: 1971 c.56.

[^c22361521]: Section 5 was substituted by section 73 of, and paragraph 1 of Schedule 9 to, the Welfare Reform and Pensions Act 1999 (c.30) and amended by sections 7(1) and (3) and 27(2) of, and Part 4 of Schedule 7 to, the Pensions Act 2007 (c.22) and sections 1(1) and 4(2) of, and Schedule 2 to, the National Insurance Contributions Act 2008 (c.16).

[^c22361531]: Section 14 has been amended by sections 151 and 177 of, and paragraphs 27(a) and (b) of Schedule 5 and Part 3 of Schedule 7 to, the Pensions Act 1995 (c.26), section 1(1) of, and paragraph 38(a) to (c) of Schedule 1 to, the Social Security Contributions (Transfer of Functions, etc) Act 1999 (c.2), section 456 of, and paragraphs 1 and 22(1) and (3) of Schedule 11 to, the Proceeds of Crime Act 2002 (c.29), and is prospectively amended by section 24(1) of, and paragraphs 1 and 15(1) to (3) of Schedule 13 to, the Pensions Act 2014 (c.19).

[^c22361541]: 1971 c.56.

[^c22361551]: 1971 c.56. Section 8(2) has been amended by section 1(5) of the Pensions (Miscellaneous Provisions) Act 1990 (c.7) and section 39(1) and (4) of the Welfare Reform and Pensions Act 1999 (c.30).

[^c22361561]: Paragraph 4 of Schedule 29 has been amended by section 65 of, and paragraphs 23 and 28 of Schedule 16 to, the Finance Act 2011 (c.11).

[^c22361571]: 1971 c.56.

[^c22361581]: Section 14 has been amended by sections 151 and 177 of, and paragraphs 27(a) and (b) of Schedule 5 and Part 3 of Schedule 7 to, the Pensions Act 1995 (c.26), section 1(1) of, and paragraph 38(a) to (c) of Schedule 1 to, the Social Security Contributions (Transfer of Functions, etc) Act 1999 (c.2), section 456 of, and paragraphs 1 and 22(1) and (3) of Schedule 11 to, the Proceeds of Crime Act 2002 (c.29), and is prospectively amended by section 24(1) of, and paragraphs 1 and 15(1) to (3) of Schedule 13 to, the Pensions Act 2014 (c.19).

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