The National Health Service Pension Schemes (Remediable Service) Regulations 2023

• (a) regulation E3AB(7) to (12) of the 1995 Regulations[^f00078] (early retirement pension: additional contribution option);

• (b) regulation 2.D.11A(7) to (12) of the 2008 Regulations[^f00079] (early retirement on termination of employment by employing authority: additional contribution option); or

• (c) paragraph 7(4) to (6) and (8) to (10) of Schedule 13 to the 2015 Regulations (calculation of amount of premature retirement pension).

• (5) Subject to paragraph (6), if the member is not entitled to make an additional contribution to meet the increase in costs referred to in paragraph (2) and that increase is to be met by M’s employing authority in accordance with the terms and conditions relevant to M’s employment, the scheme manager must waive the element of the further contribution due from the employing authority that relates to the increase.

• (6) Where M has received a relevant employing authority payment and that payment must be reduced as a consequence of the increase in costs referred to in paragraph (5), the amount that must be waived under that paragraph must also be reduced by the same amount.

• (7) Paragraph (8) applies if the cost of any benefits on termination in respect of M decrease as a result of—

• (a) the scheme manager accepting—

• (i) an immediate choice election made by or in respect of M in accordance with regulation 9, or

• (ii) a deferred choice election made by or in respect of M in accordance with regulation 12, or

• (b) an election referred to in sub-paragraph (a) not being made by or in respect of M before the end of the immediate choice election period or the end of the deferred choice election period (whichever election period applies in respect of M).

• (8) The scheme manager must send a notice in writing to M or the designated person of the amount by which the cost of any benefits on termination in respect of M have decreased.

• (9) In this regulation—

• “additional contribution” has the meaning given in (whichever is relevant)— regulation E3AB of the 1995 Regulations; regulation 2.D.11A of the 2008 Regulations; or regulation 32 of the 2015 Regulations (members’ contributions: redundancy);

• “benefits on termination” means benefits under— regulations E3A, E6 (lump sum on retirement) and E7 (general option to exchange part of pension for lump sum) of the 1995 Regulations[^f00080]; regulations 2.D.11 and 2.D.14 (general option to exchange part of pension for lump sum) of the 2008 Regulations[^f00081]; or regulations 77 (conversion of part of pension into lump sum) and 82 (premature retirement on grounds of redundancy) of the 2015 Regulations;

• “relevant remedy member” means a member who, in respect of the termination of M’s employment by M’s employing authority, is entitled to the payment of any benefits on termination;

• “relevant employing authority payment” means a payment made to M by M’s employing authority in respect of the cessation of M’s employment referred to in (whichever is relevant)— regulation E3A(5)(a) of the 1995 Regulations; regulation 2.D.11(6)(a) of the 2008 Regulations; or paragraph 7(2)(a) of Schedule 13 to the 2015 Regulations.

Partial retirement: immediate choice members

74

• (1) This regulation applies to an immediate choice member (“M”) who—

• (a) is entitled to a pension under—

• (i) regulation 2.D.5 or 3.D.5 of the 2008 Regulations[^f00082] (partial retirement (members aged at least 55)), or

• (ii) regulation 84 of the 2015 Regulations (election for partial retirement (members over normal minimum pension age)), and

• (b) either—

• (i) has remediable service that is pensionable service under the 2008 Section by virtue of section 2(1) of PSPJOA 2022 and does not make an immediate choice election under regulation 9 of these Regulations in respect of that service, or

• (ii) has remediable service that is pensionable service under the 2008 Section other than by virtue of section 2(1) of PSPJOA 2022 and makes an immediate choice election under regulation 9 of these Regulations in respect of that service.

• (2) M may elect to adjust the specified percentage of M’s pension (excluding any additional pension) in respect of which M has claimed immediate payment by an amount determined by the scheme manager as being necessary to maintain the amount of M’s annual partial retirement pension in payment at—

• (a) the end of the immediate choice election period where paragraph (1)(b)(i) applies to M, or

• (b) the date the member makes an immediate choice election under regulation 9 where paragraph (1)(b)(ii) applies to M.

• (3) Where this regulation applies—

• (a) the scheme manager must send a notice in writing to M of M’s right under paragraph (2) on or before the relevant date referred to in regulation 6(2);

• (b) M must, if M decides to exercise that right, give the scheme manager notice in writing of that decision—

• (i) within three months beginning with the day after the day on which the scheme manager sends the notice referred to in sub-paragraph (a), or

• (ii) by such later time as the scheme manager considers reasonable in all the circumstances of the case.

• (4) In this regulation, “specified percentage” in relation to M’s pension has the meaning given in regulation 2.D.5(4)(a) of the 2008 Regulations, regulation 3.D.5(3)(a) of the 2008 Regulations or regulation 84(3)(a) of the 2015 Regulations (whichever is relevant).

Partial retirement: deferred choice members

75

• (1) This regulation applies to a deferred choice member (“M”) who, at the operative time, is entitled to a pension under—

• (a) regulation E5A of the 1995 Regulations[^f00083] (partial retirement pension);

• (b) regulation 2.D.5 or 3.D.5 of the 2008 Regulations (partial retirement (members aged at least 55)); or

• (c) regulation 84 of the 2015 Regulations (election for partial retirement (members over normal minimum pension age)).

• (2) M may make an election to substitute the specified percentage of M’s pension (excluding any additional pension) in respect of which M has claimed immediate payment with a different specified percentage (“a substitute percentage election”).

• (3) The scheme manager must send a notice in writing to M of M’s right to make a substitute percentage election under paragraph (2) on or before the relevant date referred to in regulation 6(2).

• (4) A substitute percentage election must—

• (a) be made by M by notice in writing;

• (b) be received by the scheme manager—

• (i) within a period of three months beginning with the day after the scheme manager sends the notice referred to in paragraph (3), or

• (ii) by such later time as the scheme manager considers reasonable in all the circumstances of the case;

• (c) contain such information as the scheme manager requires;

• (d) take effect from the day on which the member became entitled to the pension referred to in paragraph (1) (whichever is relevant); and

• (e) be disregarded for the purposes of determining whether the member may make a further election for partial retirement under the regulation referred to in paragraph (1) (whichever is relevant).

• (5) In this regulation—

• “operative time” means, if a deferred choice election by virtue of regulation 12 is made in relation to M’s remediable service, the time when the election is made; otherwise, the end of the deferred choice election period in relation to M;

• “specified percentage” in relation to M’s pension has the meaning given in regulation E5A(4)(a) of the 1995 Regulations, regulation 2.D.5(4)(a) of the 2008 Regulations, regulation 3.D.5(3)(a) of the 2008 Regulations or regulation 84(3)(a) of the 2015 Regulations (whichever is relevant).

Determining whether a member meets the ill-health criteria in each scheme

76

• (1) This regulation applies to or in respect of a remedy member (“M”)—

• (a) who ceased to be employed in NHS employment during the period of M’s remediable service, and

• (b) whose application for an ill-health pension in relation to that service (“M’s application”) has been determined by the scheme manager.

• (2) Where this regulation applies, the scheme manager must reconsider M’s application together with any supporting medical evidence (where relevant) to determine whether M would have met the ill-health retirement criteria in M’s alternative scheme or section when the application was initially determined.

• (3) Where M or a designated person on M’s behalf has the right to make an immediate choice election under regulation 9—

• (a) the scheme manager must send a notice in writing to M or the designated person of the outcome of the scheme manager’s determination under paragraph (2) before the immediate choice election period commences in respect of M, and

• (b) if M or the designated person on M’s behalf elects to take an ill-health pension as a result of the scheme manager’s determination under paragraph (2), any rights for M to make that election must be deemed to have been fulfilled.

• (4) Where M or a designated person on M’s behalf has the right to make a deferred choice election under regulation 12—

• (a) the scheme manager must send a notice in writing to M or the designated person of the outcome of the scheme manager’s determination under paragraph (2) as soon as reasonably practicable after 1st October 2023, and

• (b) if M or the designated person on M’s behalf elects to take an ill-health pension as a result of the scheme manager’s determination under paragraph (2), any rights for M to make that election must be deemed to have been fulfilled.

• (5) The provisions of Chapter 1 of Part 1 of PSPJOA 2022 and Part 3 of these Regulations about the timing and effect of an immediate choice election by virtue of section 6, and of a deferred choice election by virtue of section 10, of that Act apply subject to this regulation.

• (6) In this regulation—

• “ill-health pension” means a pension under— regulation E2A of the 1995 Regulations[^f00084] (ill health pension on early retirement); regulation L1(3) of the 1995 Regulations[^f00085] (preserved pension: entitlement to pension and retirement lump sum before age 60); regulation 2.D.8 or 3.D.7 of the 2008 Regulations[^f00086] (early retirement on ill-health: active members and non-contributing members); regulation 2.D.10 or 3.D.9 of the 2008 Regulations[^f00087] (early retirement on ill-health (deferred members)); regulation 90 of the 2015 Regulations[^f00088] (entitlement to ill-health pension); or regulation 94 of the 2015 Regulations[^f00089] (early retirement on ill-health (deferred members));

• “M’s alternative scheme or section” means— where M’s eligibility for an ill-health pension was assessed under the 1995 Section or the 2008 Section, the 2015 scheme; where M’s eligibility for an ill-health pension was assessed under the 2015 scheme, the 1995 Section or the 2008 Section (whichever is relevant);

• “NHS employment” has the meaning given in Schedule 15 to the 2015 Regulations.

Ill-health pension: acceptance of retrospective applications

77

• (1) This regulation applies where—

• (a) a remedy member (“M”) submits an application for an ill-health pension on or after 1st October 2023, and

• (b) the scheme manager is satisfied that it is more likely than not that, but for a relevant breach of a non-discrimination rule[^f00090], M would, during the period of M’s remediable service, have made the decision to apply for an ill-health pension.

• (2) The scheme manager may treat the application—

• (a) in accordance with regulation 27 of the 2015 Transitional Regulations[^f00091] (ill-health benefits: continuity of existing applications), and

• (b) as if the application had been submitted before 1st April 2022.

• (3) In this regulation, “ill-health pension” means a pension under—

• (a) regulation E2A of the 1995 Regulations (ill health pension on early retirement);

• (b) regulation 2.D.8 or 3.D.7 of the 2008 Regulations (early retirement on ill-health: active members and non-contributing members); or

• (c) regulation 90 of the 2015 Regulations (entitlement to ill-health pension).

PART 13 — Consequential amendments

Consequential amendments of the 1995 Regulations, the 2008 Regulations and the 2015 Transitional Regulations

78

Schedule 2 makes consequential amendments to the 1995 Regulations, the 2008 Regulations and the 2015 Transitional Regulations.

SCHEDULE 1 — Immediate detriment remedy

Application of this Schedule

1

This Schedule applies to an immediate detriment remedy member.

Application of provisions within sections 2 to 30 of PSPJOA 2022 in relation to an immediate detriment remedy member

2

The following sections of PSPJOA 2022 and, where stated, provisions of these Regulations made under them, apply in respect of an immediate detriment remedy member—

• (a) section 2 (remediable service treated as pensionable under Chapter 1 legacy schemes);

• (b) section 3 (benefits already paid);

• (c) section 4(1) and (9) (meaning of “the relevant Chapter 1 legacy scheme” etc);

• (d) section 5 (election for retrospective provision to apply to opted-out service) and regulation 8 (election for retrospective provision to apply to opted-out service);

• (e) section 18 (powers to reduce or waive liabilities) and regulation 69 (power to reduce or waive amounts owed by a person to the legacy scheme);

• (f) section 22(1), (2)(j) and (6) (further powers to make provision about special cases) and Parts 7 (taxation) and 11 (revocation of election to convert pensionable service under the legacy scheme) of these Regulations;

• (g) section 23 (power to pay compensation) and regulation 61 (applications for compensation or indirect compensation);

• (h) section 24 and regulation 62 (indirect compensation);

• (i) section 25 (remedial arrangements to pay voluntary contributions to legacy schemes) and regulation 23 (remedial arrangements to pay voluntary contributions to secure legacy scheme additional pension);

• (j) section 26 (interest and process) and—

• (i) regulation 63 (application and interpretation of Part 9);

• (ii) regulation 64 (interest and process);

• (iii) regulation 65 (interest not payable under the 1995 Regulations or the 2008 Regulations);

• (iv) regulation 66 (netting off of liabilities);

• (v) regulation 67 (payments of amounts owed to the scheme);

• (vi) regulation 68 (payments of amounts owed to a person);

• (k) section 27(1), (2)(a), (e), (f) and (h) to (j) and (3) to (5) (Treasury directions);

• (l) section 28 (scheme rules that prohibit unauthorised payments);

• (m) section 30 (section 61 of the Equality Act 2010 etc).

Pension contributions of medical practitioners and non-GP providers: immediate detriment remedy members

3

• (1) This paragraph applies in relation to a relevant member (“M”) who has remediable service under the legacy scheme that is pensionable service under that scheme by virtue of section 2(1) of PSPJOA 2022 (remediable service treated as pensionable under Chapter 1 legacy schemes) (“M’s remediable service”) in the circumstances described in paragraph (2).

• (2) The circumstances are that on 1st October 2023—

• (a) the paid contributions amount in relation to M exceeds

• (b) the adjusted contributions amount in relation to M.

• (3) In these circumstances, the scheme manager must, as soon as reasonably practicable after 1st October 2023, pay an amount of compensation equal to the difference to the appropriate person adjusted in accordance with paragraph (4).

• (4) The amount of compensation paid to the appropriate person must be reduced by tax relief amounts calculated in accordance with paragraphs (5) to (8) and, if relevant, (11) and (12) of direction 4 of the 2022 Directions (powers to reduce or waive liabilities).

• (5) In this paragraph—

• “adjusted contributions amount” means the aggregate of the contributions M would have paid in respect of M’s remediable service in the relevant scheme years if M had been required to pay legacy scheme contributions;

• “appropriate person” means M, or if M is deceased, M’s personal representatives;

• “paid contributions amount” means the 2015 scheme contributions paid by M in the relevant scheme years in respect of M’s remediable service;

• “relevant member” means a member who— is an immediate detriment remedy member, and is or was a medical practitioner or non-GP provider who paid contributions in respect of their certified or final pensionable earnings uprated according to the formula in regulation 38(3)(a) of the 2015 Regulations in respect of any scheme year falling within the period of their remediable service.

Pension benefits and lump sum benefits: immediate detriment remedy member

4

• (1) This paragraph applies in relation to an immediate detriment remedy member (“M”) (whether or not deceased on 1st October 2023) who has remediable service under the legacy scheme that is pensionable service under that scheme (whether or not by virtue of section 2(1) of PSPJOA 2022 (“M’s remediable service”)).

• (2) Where on 1st October 2023—

• (a) the aggregate of the pension benefits that, after taking into account the effect, if any, of section 3(2) of PSPJOA 2022 (benefits already paid), have been paid under the scheme to any person (“the beneficiary”) in respect of M’s remediable service is less than

• (b) the aggregate of the pension benefits to which, after taking into account the effect, if any, of section 2(1) of PSPJOA 2022 in relation to the service, the beneficiary is entitled under the scheme in respect of the service,

the scheme manager must, subject to sub-paragraph (4), pay an amount equal to the difference to the beneficiary.

• (3) Where on 1st October 2023—

• (a) the aggregate of the lump sum benefits that, after taking into account the effect, if any, of section 3(2) of PSPJOA 2022 have been paid under the scheme to any person (“the beneficiary”) in respect of, or associated with, M’s remediable service is less than

• (b) the aggregate of the lump sum benefits to which, after taking into account the effect, if any, of section 2(1) of PSPJOA 2022 in relation to the service, the beneficiary is entitled under the scheme in respect of the service,

the scheme manager must, subject to sub-paragraph (4), pay an amount equal to the difference to the beneficiary.

• (4) The aggregate of the amounts payable to the beneficiary under sub-paragraphs (2) and (3) must be reduced by the amount paid to the beneficiary under section 32(1) of PSPJOA 2022 (whether an “immediate detriment remedy” has been obtained).

Remediable service statement in respect of an immediate detriment remedy member

5

• (1) The scheme manager must provide a remediable service statement to each immediate detriment remedy member before 1st April 2025.

• (2) The remediable service statement must include—

• (a) a description of the benefits currently available under the legacy scheme in respect of the member’s remediable service;

• (b) a description of—

• (i) the remedial arrangement that may be entered into under regulation 23 (remedial arrangements to pay voluntary contributions to secure legacy scheme additional pension), and

• (ii) the circumstances in which, and the process by which, such an arrangement may be entered into; and

• (c) so far as applicable to the member, the information mentioned in the following provisions of direction 20(1) of the 2022 Directions (remediable service statements)—

• (i) sub-paragraph (a);

• (ii) sub-paragraph (c)(i), (ii), (v) and (vi) (disregarding the words “section 20(1) of” in the opening of that sub-paragraph);

• (iii) sub-paragraph (f) (disregarding the words “and as a result of any election under section 5, 6 or 10 of PSPJOA 2022” in that sub-paragraph);

• (iv) sub-paragraph (g);

• (v) sub-paragraph (h);

• (vi) sub-paragraph (i) (disregarding the words “where the condition in section 29(3) of PSPJOA 2022 is satisfied” in the opening text of that sub-paragraph); and

• (vii) sub-paragraph (k).

Reimbursement of the NHS Business Services Authority

6

The scheme manager must reimburse the scheme administrator the amount paid to an immediate detriment remedy member under section 32(1) of PSPJOA 2022 (whether an “immediate detriment remedy” has been obtained).

SCHEDULE 2 — Amendments of the 1995 Regulations, the 2008 Regulations and the 2015 Transitional Regulations

Amendment of the 1995 Regulations

1

In the 1995 Regulations, in regulation B3 (restriction on further participation in this Section of the scheme)[^f00092], after paragraph (A2), insert—

(A3) Nothing in paragraphs (8G) to (8U) of this regulation prevents a member’s remediable service within the meaning of section 1 of the Public Service Pensions and Judicial Offices Act 2022 being treated as pensionable service under this Section of the scheme in accordance with section 2 of that Act (remediable service treated as pensionable under Chapter 1 legacy schemes).

Amendment of the 2008 Regulations

2

• (1) The 2008 Regulations are amended as follows.

• (2) In regulation 2.B.2 (restrictions on eligibility: general)[^f00093], after paragraph (A2), insert—

(A3) Nothing in paragraphs (1A) and (1C) to (1LF) of this regulation prevents a member’s remediable service within the meaning of section 1 of the Public Service Pensions and Judicial Offices Act 2022 being treated as pensionable service under this Section of the Scheme in accordance with section 2 of that Act (remediable service treated as pensionable under Chapter 1 legacy schemes).

• (3) In regulation 3.B.2 (restrictions on eligibility: general)[^f00094], after paragraph (A2), insert—

(A3) Nothing in paragraphs (1A) and (1C) to (1L) of this regulation prevents a member’s remediable service within the meaning of section 1 of the Public Service Pensions and Judicial Offices Act 2022 being treated as pensionable service under this Section of the Scheme in accordance with section 2 of that Act (remediable service treated as pensionable under Chapter 1 legacy schemes).

Amendment of the 2015 Transitional Regulations

3

• (1) Regulation 27 of the 2015 Transitional Regulations (ill-health benefits: continuity of existing applications) is amended as follows.

• (2) In paragraph (1)—

• (a) in the words before sub-paragraph (a), after “This regulation” insert “, except paragraph (1A) and paragraph (2) to the extent that it relates to paragraph (1A),”;

• (b) in sub-paragraph (a), in the words before paragraph (i), for “1st April 2022 (“the transition date”)—” substitute “the transition date—”.

• (3) After paragraph (1), insert—

(1A) This regulation, except paragraph (1) and paragraph (2) to the extent that it relates to paragraph (1), applies during the application period to a member— (a) who has remediable service in the legacy scheme up to and including 31st March 2022— (i) that is pensionable service under that scheme by virtue of section 2(1) of PSPJOA 2022; (ii) in respect of which an immediate choice election by virtue of regulation 9 of the National Health Service Pension Schemes (Remediable Service) Regulations 2023 (election for 2015 scheme benefits: immediate choice members and deceased members) has not been made; (b) who on the transition date— (i) was prevented from contributing to or accruing further pensionable service in the 1995 Section or being an active member of the 2008 Section; and (ii) was eligible to be an active member of the new scheme; (c) who submitted Form AW33E (or such other form as the Secretary of State accepted) together with supporting medical evidence (if not included in the form) for the purposes of 2015 regulation 90 before the transition date; (d) whose Form AW33E (or such other form as the Secretary of State accepted) and supporting medical evidence (“the member’s application for ill-health pension”) was received by the Secretary of State before the transition date; and (e) whose ill-health pension had not become payable under the new scheme before the transition date.

• (4) In paragraph (2), in the words before sub-paragraph (a), for “paragraph (1)” substitute “paragraphs (1) and (1A)”.

• (5) In paragraph (21)—

• (a) in the definition of “the member’s application for ill-health pension”—

• (i) for “give” substitute “given”;

• (ii) at the end, insert “or (1A)(d) (whichever is relevant)”;

• (b) at the end of the definition of “the pension comparison calculation”, for the full stop substitute a semicolon;

• (c) after that definition, insert ““the transition date” means 1st April 2022.”.

Signed

Signed by authority of the Secretary of State for Health and Social Care

Will Quince — Minister of State — Department of Health and Social Care — 6th September 2023

We consent

Steve Double — Stuart Anderson — Two of the Lords Commissioners of His Majesty’s Treasury — 5th September 2023

Explanatory note

(This note is not part of the Regulations)

EXPLANATORY NOTE

The Public Service Pensions Act 2013 (c. 25) (“PSPA 2013”) makes provision, and confers powers to make further provision (in the form of “scheme regulations” as defined in section 1 of PSPA 2013), about the establishment of public service pension schemes. There are two National Health Service Pension Schemes: a scheme divided into two Sections known as the 1995 Section, established by the National Health Service Pension Scheme Regulations 1995 (S.I. 1995/300) (“the 1995 Regulations”), and the 2008 Section, established by the National Health Service Pension Scheme Regulations 2008 (S.I. 2008/653) (“the 2008 Regulations”) (together “the legacy scheme”), and the scheme established by the National Health Pension Scheme Regulations 2015 (S.I. 2015/94) (“the 2015 scheme”). The National Health Pension Scheme (Transitional and Consequential Provisions) Regulations (S.I. 2015/95) (“the 2015 Transitional Regulations”) provided for the treatment and payment of legacy scheme service and benefits to certain younger members who were required to join the 2015 scheme when reformed public service pensions were introduced in 2015. Transitional protections permitted older members to continue to accrue benefits in the legacy scheme beyond that date. Transitional protection of this kind was found to discriminate against public service pension scheme members on the basis of age.

The Public Service Pensions and Judicial Offices Act 2022 (c. 7) (“PSPJOA 2022”), at Chapter 1, makes provision and confers powers for scheme regulations under PSPA 2013 to make further provision in relation to specified service (“remediable service” as defined in section 1 of PSPJOA 2022) of members who benefited from transitional protection and of members who did not so benefit only by reason of their age. Section 27 of PSPJOA 2022 requires certain powers to make scheme regulations to be exercised in accordance with Treasury directions.

These Regulations are scheme regulations under PSPA 2013 and are made in accordance with PSPJOA 2022 in relation to a member’s remediable service under the legacy scheme and the 2015 scheme. They are, to the extent required by section 27 of PSPJOA 2022, made in accordance with Treasury directions under that section (in the form of the Public Service Pensions (Exercise of Powers, Compensation and Information) Directions 2022 (the “2022 Directions”). These Regulations have retrospective effect, which is authorised by section 3(3)(b) of PSPA 2013.

Part 2, at regulations 3 to 5, makes provision in relation to the adjustment of member contributions due in respect of the remediable service of medical practitioners and non-GP providers. Contributions may be underpaid or overpaid depending on the decision made by the member regarding the treatment of remediable service. Deferred or active members have the option of delaying the adjustment until they become eligible to make an election to receive 2015 scheme benefits (“deferred choice election”) under regulation 12. Regulation 6 requires the scheme manager to provide a remediable service statement to each remedy member or designated person (see explanation of regulation 7) who has not made an election to receive 2015 scheme benefits.

Part 3 makes provision about the principal decisions that may be made in relation to a member’s remediable service. Regulation 7 provides for the person, referred to as the designated person, who may make an election in relation to the remediable service of a deceased or incapable member. Regulation 8 provides for when and how an election may be made for service in respect of which a member opted out of the legacy scheme or the 2015 scheme during the remedy period to be reinstated and treated as remediable service. Regulation 9 provides for when and how an election may be made, or deemed to have been made, in respect of the treatment of remediable service of a pensioner, deceased or incapable member as if it was pensionable service under the 2015 scheme (“an immediate choice election”). Regulation 10 provides for the adjustment of an underpayment or overpayment of benefits as a consequence of an immediate choice election. Regulation 11 provides for the protection of the pension of a child beneficiary not living in the same household as an adult survivor of a remedy member. Regulation 12 provides for when and how an election may be made, or deemed to have been made, in respect of the treatment of remediable service of an active or deferred member or a deceased or incapable member as if it were pensionable service under the 2015 scheme (a “deferred choice election”) and regulation 13 provides for the adjustment of any underpayment or overpayment of benefits as a consequence of a deferred choice election.

Part 4 makes provision about additional voluntary contributions made to purchase additional pension and an early retirement reduction buy-out arrangement (“buy-out contributions”). Regulation 15 makes provision for rights to additional pension purchased during the remedy period in the 2015 scheme to be extinguished and replaced by new rights to additional pension under a corresponding option in the legacy scheme. Regulation 16 provides members with an opportunity to cancel the corresponding option with effect from 1st April 2022 and, instead, continue with the purchase of additional pension in the 2015 scheme from that date. Regulation 17 provides for the treatment of additional pension purchased under a corresponding option under regulation 15 on the making of a deferred choice election. Regulation 18 makes provision for the treatment of buy-out contributions in the remedy period where a deferred choice election may be made by or in respect of a member. Regulation 19 makes provision for the treatment of such a member’s legacy scheme additional pension purchased in the remedy period where a deferred choice election is made, or treated as having been made, to have remediable service treated as if it was 2015 scheme service. Regulation 20 makes provision for the treatment of additional pension in respect of pensioners and deceased members of the legacy scheme who make an immediate choice election. Regulation 21 makes provision for the treatment of additional pension in respect of pensioners and deceased members of the 2015 scheme, or deceased, on 30th September 2023. Regulation 22 makes provision for the treatment of buy-out contributions in the remedy period where the member was a pensioner or deceased member of the 2015 scheme. Regulation 23 provides for when and how a remedy member may enter into an arrangement to pay retrospective voluntary contributions for additional pension under the legacy scheme. Regulation 24 provides for when and how a remedy member may revoke the cancellation of their arrangement to pay for additional years or of their option to purchase additional pension in the legacy scheme.

Part 5 makes provision about cases in which the pension rights secured by virtue of a member’s remediable service have been shared under a pension sharing order or are at issue in proceedings relating to the member’s divorce or legal dissolution of a civil partnership. Regulations in this Part make provision about a member’s pension debit or a former spouse or civil partner’s pension credit where they are subject to a pension debit or a pension credit under section 29 of the Welfare Reform and Pensions Act 1999 (c. 30) on or after 1st April 2015, to reflect a retrospective change in the entitlement relating to the member’s remediable service shareable rights. They provide, in particular, for the calculation or, where appropriate, recalculation of a valuation of pension benefits under regulation 3 of the Pensions on Divorce etc. (Provision of Information) Regulations 2000 (S.I. 2000/1048), in relation to the member’s remediable service shareable rights.

Part 6 makes provision about pension rights transferred into and out of the National Health Pension Schemes during the period of a member’s remediable service. Regulations 37 to 48 make provision about transfers in and out of the legacy scheme or the 2015 scheme, including (in regulation 42) transfers between UK Health Service schemes, on a cash equivalent basis. These regulations make provision about the calculation (and, where appropriate, the recalculation) of the value of a transfer payment (in relation to the 1995 Section) or of a transfer value payment (in relation to the 2008 Section) and the making and accepting of payments in relation to the transfer value of rights secured by virtue of remediable service. Regulations 49 to 52 make similar provision in relation to transfers in and out of the legacy scheme or the 2015 scheme on the terms of the Public Sector Transfer Club. Regulation 43 requires the scheme manager to provide a remediable service statement in accordance with specified provisions in direction 6 of the 2022 Directions to a person who has transferred out rights in respect of remediable service. Regulation 54 provides that the transfer of any rights secured by virtue of remediable service into the 2015 scheme are to be treated as having been transferred into the relevant Section of the legacy scheme. Regulation 55 provides for the variation of the value of transferred in remediable rights so that they are of an equivalent value to the value the member would have secured if they had originally transferred to that Section of the legacy scheme. Regulation 56 makes provision for any pension benefits paid in respect of a member’s transferred in remediable rights to be treated as being paid and always having been paid from the relevant Section of the legacy scheme.

Part 7 makes provision about certain lifetime allowance and annual allowance charges where there is a relevant rectification provision in accordance with, and as defined in, regulation 2 of The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2023 (S.I. 2023/113) (“the 2023 Tax Regulations”). Regulation 58 requires the scheme manager to pay a lifetime allowance charge, attributable to a relevant rectification provision, where a scheme manager of a private sector scheme makes a successful application under section 267 of Finance Act 2004 (c. 12) (“FA 2004”), and the scheme manager becomes liable, jointly and severally with the member, in accordance with regulation 36 of the 2023 Tax Regulations. Regulation 59 allows the scheme manager to pay an amount to NHS England equal to a compensation amount paid from the 2019/20 Pensions Annual Allowance Charge Compensation Scheme (“PAACCS”) where regulation 8 of the 2023 Tax Regulations apply and the annual allowance charge arising in respect of tax year 2019-20 has reduced. Regulation 60 requires the scheme manager to accept a scheme pays notice in accordance with specified provisions in direction 7 of the 2022 Directions where a member is unable to give an effective notice to the scheme administrator under section 237B(3) of FA 2004 in relation to a relevant tax year because the time limit in section 237BA of FA 2004 has passed.

Part 8 makes provision permitting the scheme manager to pay amounts to members or the personal representatives of deceased members as compensation for compensatable losses that meet one of the conditions set out in section 23 of PSPJOA 2022. Regulation 61 requires that this compensation be paid in accordance with direction 8 of the 2022 Directions and sets out the process for applying for compensation. Regulation 62 makes provision for the payment of indirect compensation where a member has incurred a tax loss as defined in section 23(9) of PSPJOA 2022 which resulted in a reduction of that member’s benefits.

Part 9 makes provision about the application of interest to amounts owed to or by a member and the process for the payment of amounts owed by a scheme to a member or vice versa as a consequence of the remedy. Regulation 64 provides for the calculation of interest in accordance with the 2022 Directions. Regulation 65 makes provision to ensure that where interest applies to a payment associated with the remedy the other legacy scheme regulations specified that also provide for the payment of interest on late benefits payments do not also apply. Regulation 66 provides for the netting off of overpayments and underpayments created by the remedy and of any interest owed on them in accordance with direction 19 of the 2022 Directions. Regulations 67 and 68 set out, respectively, the payment processes where a person owes a net amount to the legacy scheme and vice versa.

Part 10 and Schedule 1 make special provision for a remedy member who has before these Regulations came into force already obtained an immediate detriment remedy (“IDR”). The effect of paragraphs 1 to 4 of Schedule 1 is to provide for further compensation of the member but only to the extent that the benefits already paid as the IDR fall short of the remedy the member would have received had the member not received the IDR. Schedule 1 also requires the provision of a remediable service statement to the IDR member (paragraph 5) and that the scheme manager reimburse the scheme administrator the amount paid to an IDR member (paragraph 6).

Part 11 permits, and sets out the process for, legacy scheme members who had service under the 1995 Section and who elected to move their previous accrual in that Section to the 2008 Section before they joined the 2015 scheme to revoke that election with the effect that the member’s pensionable service under the 1995 Regulations is treated as if it were never such service under the 2008 Regulations.

Part 12 makes provision in respect of certain retirement categories supplementing or varying the effect the remedy would otherwise have in relation to benefits already in payment including those paid on the grounds of premature retirement in the interests of efficiency (regulation 72), redundancy (regulation 73), partial retirement (regulations 74 and 75) and ill-health (regulations 76 and 77).

Part 13 and Schedule 2 provide for consequential amendments to the 1995 Regulations, the 2008 Regulations and the 2015 Transitional Regulations. The effect of the amendments to the 1995 Regulations and the 2008 Regulations in, respectively, paragraphs 1 and 2 of Schedule 2 is to make it clear that nothing in earlier amendments to those Regulations, as specified, prevents a member’s remediable service between 1st April 2015 and 31st March 2022 being treated as pensionable service under the member’s Section of the legacy scheme under PSPJOA 2022. Paragraph 3 of Schedule 2 amends regulation 27 of the 2015 Transitional Regulations to extend its scope so that it also applies to members who applied for ill-health retirement under the 2015 Regulations during their remediable service and whose application was accepted or rejected after the end of their remediable service on 31st March 2022.

A full impact assessment has not been completed for these Regulations. An Explanatory Memorandum has been published alongside these Regulations on http://www.legislation.gov.uk.

Footnotes

[^f00001]: 2013 c. 25. Section 3(1) was amended by section 94(2) of the Public Service Pensions and Judicial Offices Act 2022 and section 3(2)(c) was inserted by section 94(3) of that Act.

[^f00002]: 2022 c. 7.

[^f00003]: Section 21 has been amended by section 94(8) of PSPJOA 2022. The Secretary of State has published a statement pursuant to section 21(2) of PSPA 2013 indicating the persons the Secretary of State would normally expect to consult under section 21(1) of that Act. An up-to-date version of that list may be found at www.gov.uk/government/publications/nhs-pension-scheme-consultee-list or by writing to the Department of Health and Social Care, Quarry House, Quarry Hill, Leeds, West Yorkshire, LS2 7UE

[^f00004]: The Public Service Pensions (Exercise of Powers, Compensation and Information) Directions 2022 which was published on 15th December 2022 and came into force on 19th December 2022. A copy may be obtained from the hyperlink https://www.gov.uk/government/publications/public-service-pensions-and-judicial-offices-act-2022-treasury-directions. A hard copy is available on written request to His Majesty’s Treasury, 1 Horse Guards Road, London SW1A 2HQ.

[^f00005]: 2022 c. 7.

[^f00006]: S.I. 1995/300.

[^f00007]: S.I. 2008/653.

[^f00008]: S.I. 2015/94.

[^f00009]: Regulation 38 was amended by S.I. 2019/418, 2022/273, 2023/301.

[^f00010]: S.I. 2015/95.

[^f00011]: A copy may be obtained from the hyperlink https://www.gov.uk/government/publications/public-service-pensions-and-judicial-offices-act-2022-treasury-directions. A hard copy is available on written request to His Majesty’s Treasury, 1 Horse Guards Road, London SW1A 2HQ.

[^f00012]: Section 32 of PSPJOA 2022 sets out the circumstances in which an “immediate detriment remedy” has been obtained for the purposes of section 31 of that Act.

[^f00013]: Paragraph 10 was substituted by S.I. 2005/661 and subsequently amended by S.I. 2006/600, 2008/654 and 2263, 2009/381 and 2446, 2010/492 and 1634, 2012/413, 2014/570, 2015/96, 2017/275, 2019/418.

[^f00014]: Regulation 3.C.2 was substituted by S.I. 2009/381 and amended by S.I. 2010/1634, 2013/413, 2014/570, 2015/96, 2019/418.

[^f00015]: Regulation 166 was amended by S.I. 2017/274, 2023/301.

[^f00016]: This Authority was established by S.I. 2005/2414.

[^f00017]: 2000 c. 7. That definition was amended by paragraph 158 of Schedule 17 to the Communications Act 2003 (c. 21).

[^f00018]: For the meaning of “the relevant date”, see section 29(10) of PSPJOA 2022.

[^f00019]: Part G was amended by S.I. 2005/3074, 2007/3280, 2008/654, 2009/2446, 2010/492, 2013/413, 2014/78, 2015/96, 2019/418, 2021/631.

[^f00020]: Regulations 2.E.1 and 3.E.1 were amended by S.I. 2009/381, 2019/418.

[^f00021]: Regulation 113 was amended by S.I. 2019/418.

[^f00022]: Part H was amended by S.I. 2005/3074, 2006/600, 2007/3280, 2008/654 and 2263, 2009/381 and 2446, 2010/492, 2013/413, 2019/418.

[^f00023]: Chapter 2.E of Part 2 was amended by S.I. 2008/2263, 2009/381 and 2446, 2010/492, 2011/2586, 2013/413, 2015/96, 2016/245, 2019/418, 2020/354, 2021/631. Chapter 3.E of Part 3 was amended by S.I. 2008/2263, 2009/381 and 2446, 2010/492, 2011/2586, 2013/413, 2016/245, 2019/418, 2020/354, 2021/631.

[^f00024]: Chapter 2 was amended by S.I. 2016/245, 2017/275, 2019/418.

[^f00025]: For the meaning of “opted-out service”, see section 36 of PSPJOA 2022.

[^f00026]: See section 25(8) of PSPJOA 2022 for the meaning of “non-discrimination rule” and section 25(9) for the circumstances in which breach of a non-discrimination rule is “relevant”.

[^f00027]: For the meaning of “the end of the election period”, see section 5(4) of PSPJOA 2022.

[^f00028]: For the meaning of “pensioner member”, see section 109(3) of PSPJOA 2022.

[^f00029]: Regulations Q8, Q10 and Q11 of the 1995 Regulations were inserted by S.I. 2008/654.

[^f00030]: Regulations 2.C.8, 2.C.10 and 2.C.11 of the 2008 Regulations were amended by S.I. 2009/2446.

[^f00031]: Regulations 3.C.6, 3.C.8 and 3.C.9 of the 2008 Regulations were amended by S.I. 2009/2446.

[^f00032]: Regulation 25 of the 2015 Transitional Regulations was amended by S.I. 2022/327.

[^f00033]: Regulation 2.D.5 was amended by S.I. 2009/381 and 2446. Regulation 3.D.5 was amended by S.I. 2009/381 and 2446, 2014/413.

[^f00034]: See section 25(8) of PSPJOA 2022 for the meaning of “non-discrimination rule” and section 25(9) for the circumstances in which breach of a non-discrimination rule is “relevant”.

[^f00035]: Regulation Q12 was inserted by S.I. 2008/654.

[^f00036]: Regulation Q6 of the 1995 Regulations was amended by S.I. 2008/654, 2009/246.

[^f00037]: S.I. 2000/1048.

[^f00038]: For the meaning of “corresponding pension debit member”, see section 19(3) of PSPJOA 2022.

[^f00039]: Regulation 3 was amended by S.I. 2005/2877, 2008/1050, 2016/289.

[^f00040]: Section 33 has been amended but the amendment is not relevant to these Regulations.

[^f00041]: Regulation 3 was amended by S.I. 2005/2877, 2008/1050, 2016/289.

[^f00042]: Regulation 3 was amended by S.I. 2005/2877, 2008/1050, 2016/289.

[^f00043]: Regulation 2 was amended by S.I. 2005/2877, 2016/289.

[^f00044]: For the meaning of “relevant pension credit member”, see section 19(2) of PSPJOA 2022.

[^f00045]: Regulation 3 was amended by S.I. 2005/2877, 2008/1050, 2016/289.

[^f00046]: For the meaning of “pension credit”, see section 29(1)(b) of WRPA 1999. This definition applies by virtue of section 19(7) of PSPJOA 2022.

[^f00047]: For the meaning of “relevant pension credit member”, see section 19(2) of PSPJOA 2022.

[^f00048]: For the meaning of “relevant pension credit member”, see section 19(2) of PSPJOA 2022.

[^f00049]: Regulation N1 and its heading was amended by S.I. 1997/80, 2002/561, 2006/600, 2008/654, 2009/2446.

[^f00050]: Regulation N3 was amended by S.I. 2009/2446.

[^f00051]: Regulation 2.F.9 was amended by S.I. 2008/2263, 2009/2446, 2015/95, 2016/245, 2017/275.

[^f00052]: Regulation 2.F.11 was amended by S.I. 2008/2263, 2009/2446.

[^f00053]: Regulation 3.F.9 was amended by S.I. 2008/2263, 2009/2446, 2015/95, 2016/245.

[^f00054]: Regulation 3.F.11 was amended by S.I. 2008/2263, 2009/2446.

[^f00055]: Regulation M8 was inserted by S.I. 2015/96 and amended by S.I. 2017/275.

[^f00056]: Regulations 2.F.18 and 3.F.18 were inserted by S.I. 2015/96 and amended by S.I. 2017/275

[^f00057]: For the meaning of “Chapter 1 scheme”, see section 33 of PSPJOA 2022.

[^f00058]: Paragraph 18 was amended by S.I. 2009/2446.

[^f00059]: For the meaning of “non-club transfer”, see the definition of “club transfer” in regulation 132 of the 2015 Regulations.

[^f00060]: S.I. 2009/1171. Regulation 6 was amended by section 42(6)(a) of the Finance Act 2014 (c. 26).

[^f00061]: For the meaning of “The Income Tax Acts”, see Schedule 1 to the Interpretation Act 1978 (c. 30).

[^f00062]: 2004 c. 12.

[^f00063]: S.I. 2023/113.

[^f00064]: Section 227(1) was amended by paragraph 63(2) of Schedule 1 to the Taxation of Pensions Act 2014 (c. 30) and paragraph 11(2)(a) of Schedule 4 to the Finance Act (No. 2) 2015 (c. 33).

[^f00065]: Section 216 was amended by paragraph 42 of Schedule 10 to the Finance Act 2005 (c. 7). There are other amendments but none is relevant.

[^f00066]: 2013 c. 25.

[^f00067]: Section 237B was inserted by paragraph 15 of Schedule 17 to the Finance Act 2011 (c. 11). It has been amended by paragraph 129 of Schedule 46 to the Finance Act 2013 (c. 29), paragraph 68 of Schedule 1 to the Taxation of Pensions Act 2014 (c. 30) and section 9 of the Finance Act 2022 (c. 3) and by S.I. 2015/80 and 1810, 2017/468, 2019/201.

[^f00068]: A booklet, 2019/20 Pensions Annual Allowance Charge Compensation Scheme (PAACCS) Member booklet (version 1, July 2022), describing this scheme is available here: https://www.england.nhs.uk/wp-content/uploads/2022/07/Pensions-Allowance-21-07-22.pdf. Alternatively, a copy may be obtained following a request in writing to NHS England, PO Box 16738, Redditch, B97 9PT.

[^f00069]: Section 237BA was inserted by section 9(3) of the Finance Act 2022 (c. 3).

[^f00070]: Section 237E was inserted by paragraph 15 of Schedule 17 to the Finance Act 2011 (c. 11).

[^f00071]: Regulation T8 was inserted by S.I. 2000/605 and amended by S.I. 2001/3649, 2007/3280, 2008/2263, 2009/381, 2014/570.

[^f00072]: Regulation 2.J.9 was amended by S.I. 2008/2263, 2009/381, 2009/2446, 2014/570. Regulation 3.J.9 was amended by S.I. 2008/2263, 2009/381, 2009/2446.

[^f00073]: Section 32 of PSPJOA 2022 provides for the circumstances in which an immediate detriment remedy has been obtained.

[^f00074]: Regulation E3A was substituted by S.I. 2006/2919 and amended by S.I. 2013/413, 2014/570, 2015/96.

[^f00075]: Regulation 2.D.11 was amended by S.I. 2009/381 and 2446, 2013/413, 2014/570, 2015/96.

[^f00076]: Regulation D2 was amended by S.I. 2003/631, 2004/665, 2005/661 and 3074, 2006/2919, 2007/3280, 2008/654 and 2263, 2010/1634, 2011/2586, 2013/413, 2014/570, 2015/96, 2016/245, 2019/418.

[^f00077]: Regulation 2.C.6 was amended by S.I. 2010/492, 2013/413, 2014/570, 2015/96, 2017/275.

[^f00078]: Regulation E3AB was inserted by S.I. 2015/96.

[^f00079]: Regulation 2.D.11A was inserted by S.I. 2015/96.

[^f00080]: Regulation E6 was amended by S.I. 2006/600, 2007/3280, 2009/381, 2010/492, 2011/2586. Regulation E7 was inserted by S.I. 2008/654 and amended by S.I. 2009/381.

[^f00081]: Regulation 2.D.14 was amended by S.I. 2009/381 and 2446.

[^f00082]: Regulation 2.D.5 was amended by S.I. 2009/381 and 2446. Regulation 3.D.5 was amended by S.I. 2009/381 and 2446, 2013/413.

[^f00083]: Regulation E5A was inserted by S.I. 2023/952.

[^f00084]: Regulation E2A was inserted by S.I. 2008/654 and subsequently amended by S.I. 2009/2446, 2019/418.

[^f00085]: Regulation L1 was amended by S.I. 2000/605, 2003/631, 2004/665, 2006/600, 2008/654, 2009/381 and 2446, 2015/95, 2019/418.

[^f00086]: Regulations 2.D.8 and 3.D.6 and their headings were amended by S.I. 2009/381 and 2446, 2010/492, 2021/631.

[^f00087]: Regulations 2.D.10 and 3.D.9 were amended by S.I. 2008/2263, 2009/2446.

[^f00088]: Regulation 90 was amended by S.I. 2017/275.

[^f00089]: Regulation 94 was amended by S.I. 2016/245.

[^f00090]: See section 25(8) of PSPJOA 2022 for the meaning of “non-discrimination rule” and section 25(9) for the circumstances in which breach of a non-discrimination rule is “relevant”.

[^f00091]: Regulation 27 was amended by S.I. 2022/327.

[^f00092]: Regulation B3 was amended by S.I. 2008/654, 2009/381, 2009/1298, 2009/2446, 2014/570, 2015/95, 2016/245, 2022/327.

[^f00093]: Regulation 2.B.2 was amended by S.I. 2008/2263, 2009/381, 2009/1298, 2009/2446, 2010/492, 2014/570, 2015/95, 2015/96, 2016/245, 2017/275, 2022/327.

[^f00094]: Regulation 3.B.2 was amended by S.I. 2008/2263, 2009/381, 2009/2446, 2010/492, 2015/95, 2015/96, 2016/245, 2017/275, 2022/327.

Editorial notes

[^key-a1a0f89b5bc41aab8fdebe783bfbf669]: Reg. 1 in force at 1.10.2023, see reg. 1(2)

[^key-414dd746258d1c29249bd2bf0ccc8989]: Reg. 2 in force at 1.10.2023, see reg. 1(2)

[^key-b97a63a9aff6b27b499e192239ed23b3]: Reg. 3 in force at 1.10.2023, see reg. 1(2)

[^key-b9d6700c7bd4a3d99cea01329cbad75d]: Reg. 4 in force at 1.10.2023, see reg. 1(2)

[^key-4dbb0a75697b2946b65ce18486405d02]: Reg. 5 in force at 1.10.2023, see reg. 1(2)

[^key-7f4b5fbb02e90d36ace838c4fc24aee0]: Reg. 6 in force at 1.10.2023, see reg. 1(2)

[^key-65a7acd92b4705334230be77e1aac199]: Reg. 7 in force at 1.10.2023, see reg. 1(2)

[^key-36bf0f2113c999ebf036e9e98c50a769]: Reg. 8 in force at 1.10.2023, see reg. 1(2)

[^key-f1322b345374b6ab58b7aa006f25a11a]: Reg. 9 in force at 1.10.2023, see reg. 1(2)

[^key-90c05c672dae0f03496d0bc3be576c31]: Reg. 10 in force at 1.10.2023, see reg. 1(2)

[^key-20b10e09b60ce091e479341e3892a880]: Reg. 11 in force at 1.10.2023, see reg. 1(2)

[^key-f64830249f87ba3a9caf5a10ad06382b]: Reg. 12 in force at 1.10.2023, see reg. 1(2)

[^key-6211bbe0b154b27a19164826fb749894]: Reg. 13 in force at 1.10.2023, see reg. 1(2)

[^key-0aa1c88c9b12a93f18fded095c76421d]: Reg. 14 in force at 1.10.2023, see reg. 1(2)

[^key-b6ef68aab772ec42e6eb0af66a4de597]: Reg. 15 in force at 1.10.2023, see reg. 1(2)

[^key-b4b62ff25fa7c40972c8c1e65704e310]: Reg. 16 in force at 1.10.2023, see reg. 1(2)

[^key-fb785d844455ba3a6be293e182b4a02e]: Reg. 17 in force at 1.10.2023, see reg. 1(2)

[^key-7cc348d5c45102da1f05954be5bdda81]: Reg. 18 in force at 1.10.2023, see reg. 1(2)

[^key-77e63d1d66daeb8461ebcd67285fd211]: Reg. 19 in force at 1.10.2023, see reg. 1(2)

[^key-366e04699b23fcdc4c6ab384226a6bcd]: Reg. 20 in force at 1.10.2023, see reg. 1(2)

[^key-77a76a31e843dbc1b33504266b8d22a8]: Reg. 21 in force at 1.10.2023, see reg. 1(2)

[^key-b8fa699c4dda1361204145195db0c6a2]: Reg. 22 in force at 1.10.2023, see reg. 1(2)

[^key-f85f744a97aff996622275a4fabb19cf]: Reg. 23 in force at 1.10.2023, see reg. 1(2)

[^key-5a0df3ef37a244faf8116fcd8f038e95]: Reg. 24 in force at 1.10.2023, see reg. 1(2)

[^key-1e9b8ef8faf988794711a79f7add229b]: Reg. 25 in force at 1.10.2023, see reg. 1(2)

[^key-90d54505e0c3c23e9fcd2a8aaf3ca881]: Reg. 26 in force at 1.10.2023, see reg. 1(2)

[^key-a650ce18112414574f22887635f4c629]: Reg. 27 in force at 1.10.2023, see reg. 1(2)

[^key-e06db39115728ea8ba6835a154aacdd3]: Reg. 28 in force at 1.10.2023, see reg. 1(2)

[^key-85330f04c933a4cdc9ca566ec19b6ac4]: Reg. 29 in force at 1.10.2023, see reg. 1(2)

[^key-f8136bf87e674efdd1cf7eb075b76e7a]: Reg. 30 in force at 1.10.2023, see reg. 1(2)

[^key-7da6431c45a6636e242a25d34e6575d8]: Reg. 31 in force at 1.10.2023, see reg. 1(2)

[^key-8cf97ea2a8167d00d72a4d5724197c38]: Reg. 32 in force at 1.10.2023, see reg. 1(2)

[^key-c9c1c3ffa97e46d576cf0751f4b77c1f]: Reg. 33 in force at 1.10.2023, see reg. 1(2)

[^key-b87749e12853919c977eb07aafb5e256]: Reg. 34 in force at 1.10.2023, see reg. 1(2)

[^key-ff543c6f0dffa5feef3cdbb1303302ef]: Reg. 35 in force at 1.10.2023, see reg. 1(2)

[^key-07d664e7692ba997163ec68d635822f2]: Reg. 36 in force at 1.10.2023, see reg. 1(2)

[^key-8239ccfc9a4e5ed048fff6abac188fd8]: Reg. 37 in force at 1.10.2023, see reg. 1(2)

[^key-83f60838c25c7f50cc6867878b426fac]: Reg. 38 in force at 1.10.2023, see reg. 1(2)

[^key-b2e535cbad711d6f62bb898e9628f16c]: Reg. 39 in force at 1.10.2023, see reg. 1(2)

[^key-b8fd3f0835831c926babc50366c29fb1]: Reg. 40 in force at 1.10.2023, see reg. 1(2)

[^key-00e436ab63e422c62a6d470a07307c2c]: Reg. 41 in force at 1.10.2023, see reg. 1(2)

[^key-4ff4f81a6f1e2491e8e3567bc71cf31e]: Reg. 42 in force at 1.10.2023, see reg. 1(2)

[^key-57f63bcfdab21df99656f07a4f44903e]: Reg. 43 in force at 1.10.2023, see reg. 1(2)

[^key-facebaeec35f7868d5a8e61eb5082747]: Reg. 44 in force at 1.10.2023, see reg. 1(2)

[^key-a6f0b75492810e4bdfe02c5789618b4b]: Reg. 45 in force at 1.10.2023, see reg. 1(2)

[^key-cdfec1ba687963c756dfa9e6b25c5f1b]: Reg. 46 in force at 1.10.2023, see reg. 1(2)

[^key-3953262868a45bd871338346565fb7a2]: Reg. 47 in force at 1.10.2023, see reg. 1(2)

[^key-a3f27acf0e7c7c94a97a892f65cc9a6f]: Reg. 48 in force at 1.10.2023, see reg. 1(2)

[^key-a75896e13a0477de0a16d177ec148319]: Reg. 49 in force at 1.10.2023, see reg. 1(2)

[^key-aaa1241ca26190af0872c43462a3e02e]: Reg. 50 in force at 1.10.2023, see reg. 1(2)

[^key-79795043f3477f4be798a54ba9c27bf5]: Reg. 51 in force at 1.10.2023, see reg. 1(2)

[^key-cd936c882cf36499074d3ac6d04dd396]: Reg. 52 in force at 1.10.2023, see reg. 1(2)

[^key-2454b24a2bf4ee1a80c29654a12f0116]: Reg. 53 in force at 1.10.2023, see reg. 1(2)

[^key-05a266612c6642c56a960ba354e76a2d]: Reg. 54 in force at 1.10.2023, see reg. 1(2)

[^key-00e7b86383ec019031b500fa888cb8e1]: Reg. 55 in force at 1.10.2023, see reg. 1(2)

[^key-2b573ac042ef5a9190f4007ac4586901]: Reg. 56 in force at 1.10.2023, see reg. 1(2)

[^key-ff2415355208eeb734a7eac8b87ace22]: Reg. 57 in force at 1.10.2023, see reg. 1(2)

[^key-c4adc710b2f73178a4804ee8175bbd02]: Reg. 58 in force at 1.10.2023, see reg. 1(2)

[^key-84c67d3ca86f075309f1401b0d420245]: Reg. 59 in force at 1.10.2023, see reg. 1(2)

[^key-f937b2c6bc5172486f599c7c306da150]: Reg. 60 in force at 1.10.2023, see reg. 1(2)

[^key-230946cbbf994de1dec632923c39dfff]: Reg. 61 in force at 1.10.2023, see reg. 1(2)

[^key-8e892d4910c762b79a8c7dd01b62e082]: Reg. 62 in force at 1.10.2023, see reg. 1(2)

[^key-6d618b8fe0762e64dfe5b003736b2bcc]: Reg. 63 in force at 1.10.2023, see reg. 1(2)

[^key-494fc6776c6a1a433dd6d06cc64c13c0]: Reg. 64 in force at 1.10.2023, see reg. 1(2)

[^key-fafaaadc2f3de332e6902c487afac885]: Reg. 65 in force at 1.10.2023, see reg. 1(2)

[^key-37a013aee7b6c35ed9455bea879d2993]: Reg. 66 in force at 1.10.2023, see reg. 1(2)

[^key-f07a10ea7f6f0834fb50cf9a94948e0c]: Reg. 67 in force at 1.10.2023, see reg. 1(2)

[^key-9bcc0b24cb672cc39d9edbd69b615dcd]: Reg. 68 in force at 1.10.2023, see reg. 1(2)

[^key-6518a084857f889e9a4f82e60e2790ec]: Reg. 69 in force at 1.10.2023, see reg. 1(2)

[^key-d3ba20e90246fccb7d069b3e972f65c1]: Reg. 70 in force at 1.10.2023, see reg. 1(2)

[^key-5dd600aa69e3a0e80e5cedc7ddc5ac00]: Reg. 71 in force at 1.10.2023, see reg. 1(2)

[^key-42ba72f4b6535eed159f73ae32fa6630]: Reg. 72 in force at 1.10.2023, see reg. 1(2)

[^key-f2df44ea638b053b017f83e8d117fc08]: Reg. 73 in force at 1.10.2023, see reg. 1(2)

[^key-b33bcd94f7100317295de9b1e48640df]: Reg. 74 in force at 1.10.2023, see reg. 1(2)

[^key-64e0e6ca3600244408f70ab85dab0daa]: Reg. 75 in force at 1.10.2023, see reg. 1(2)

[^key-af160dd40c5aa5eb94df5f73947a40e2]: Reg. 76 in force at 1.10.2023, see reg. 1(2)

[^key-0c13cfe1a6fe3de852c6299aa4d2861d]: Reg. 77 in force at 1.10.2023, see reg. 1(2)

[^key-9252ce11c115bec50d8e4f09fd8938c7]: Reg. 78 in force at 1.10.2023, see reg. 1(2)

[^key-4358c41eb59b711b9f6c4bd5ea9d3ae6]: Sch. 1 para. 1 in force at 1.10.2023, see reg. 1(2)

[^key-85935a0e0017b1c544b5fdedf9ec8977]: Sch. 1 para. 2 in force at 1.10.2023, see reg. 1(2)

[^key-5cae13b3d086f5707db4ec671a7f2656]: Sch. 1 para. 3 in force at 1.10.2023, see reg. 1(2)

[^key-6c1a339d958f2a4596eb0af7e100b91c]: Sch. 1 para. 4 in force at 1.10.2023, see reg. 1(2)

[^key-49e1fcd3edae09ed02808d12232b2c73]: Sch. 1 para. 5 in force at 1.10.2023, see reg. 1(2)

[^key-bf337ce5c472ff2d347857bc347e7d95]: Sch. 1 para. 6 in force at 1.10.2023, see reg. 1(2)

[^key-da08ee63f50c054b3a45b438980906bf]: Sch. 2 para. 1 in force at 1.10.2023, see reg. 1(2)

[^key-a8860f941d3f98505f95a661676f0db7]: Sch. 2 para. 2 in force at 1.10.2023, see reg. 1(2)

[^key-4861828b154a2beaecf13363eabb807f]: Sch. 2 para. 3 in force at 1.10.2023, see reg. 1(2)

[^key-1f59fde6030efc348d754e3e1afc73c1]: Words in reg. 12(4) substituted (1.4.2025) by The National Health Service Pension Schemes (Amendment) Regulations 2025 (S.I. 2025/316), regs. 1(2), 42(2)

[^key-a4e14eb8598ea45d10f915b706b35fe7]: Reg. 12(4A)-(4C) inserted (1.4.2025) by The National Health Service Pension Schemes (Amendment) Regulations 2025 (S.I. 2025/316), regs. 1(2), 42(3)