Medical practitioners not members of a practice
This section has no associated Explanatory Memorandum
2.—(1) This paragraph applies to a member (M) who—
(a)belongs to any of groups A to C in regulation 27(1) in relation to the provision of services, or
(b)is a locum practitioner.
(2) In respect of each scheme year, M must provide the RHSCB with a certificate of M’s pensionable earnings based on—
(a)the payments M receives from employing authorities for practitioner services; and
(b)the return that M has made to HMRC in respect of M’s earnings for the year.
(3) The certificate must be provided before the end of the period of one month starting on the date when the return was required to be submitted to HMRC.