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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187

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).

188

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.

189

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

190

Part 4 deals with tax provision for pension schemes.

191

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

192
193

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).

194

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).

196

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).

197

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).

199

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).

200

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).

202

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).

203

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).

205

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).

206

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.

207

Chapter 2 of Part 4 deals with registration of pension schemes for tax purposes.

208

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

209

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).

210

Section 101AE was inserted by section 264 of the Pensions Act 2004 (c.35).

211

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).

212

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.

213

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

214

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.

215

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.

216

Section 19 has been amended by S.I. 2001/3649, 2005/2050 and 2007/3014.

217

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.

219

Regulation M8 is inserted by S.I. 2015/96.

220

Regulations 2.F.18 and 3.F.18 are inserted by S.I. 2015/96.

221

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).

222

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.

224

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

227

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.

228

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

230

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).

231

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

235

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

236

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).

237

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

241

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

243

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).

244

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

246

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.

247

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).

250

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.

251

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).

252

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).

253

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).

254

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).

255

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.

256

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.

257

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

258

S.I. 2006/131 as amended by S.I. 2006/3261, 2009/56 and 2010/561.

259

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

260
264

S.I. 2006/567. Regulation 15A was inserted by regulations 2 and 9 of S.I. 2011/1797.

265

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).

266

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).

267

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

268

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

269

The Authority was established by S.I. 2005/2414.

270

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).

271

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.

272

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

273

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

274

S.I. 2006/246 as amended by S.I. 2009/592, 2010/93 and 2014/16, 386 and 853.

275

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).

276

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.

277

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

278

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.

279

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.

280

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.

281

Section 2B was inserted by section 12 of the Health and Social Care Act 2012.

282

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).

283

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).

284

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.

285

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.

287

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).

288

Paragraph 3A of Schedule 29 was inserted by section 159 of the Finance Act 2006.

289

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).

291

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

295

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.

300

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.

302

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).

303

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

304

S.I. 2010/772. Regulation 12 has been amended by S.I. 2012/215.

306

1983 c.54. Section 34L was inserted by S.I. 2010/234.

307

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.

309

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).

311

S.I. 2013/898 (W. 102).

312

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.

313

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).

314

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).

315

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

316
317
318

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.

319

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.

320

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

321

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

322

1983 c.54. Section 34I was inserted by S.I. 2010/234.

323

Section 34H was inserted by S.I. 201/234.

324

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).

325

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).

326

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).

335
361

Words in reg. 38(3)(a) substituted (with effect from 1.4.2015, in accordance with reg. 1(5) of the amending S.I.) by The National Health Service Pension Schemes, Additional Voluntary Contributions and Injury Benefits (Amendment) Regulations 2019 (S.I. 2019/418), reg. 1(2)(5), 82

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