18. In paragraph 6 (meaning of “pensionable earnings” in relation to other practitioners) –
(a)In sub-paragraph (1)(a) between “overtime” and “;and”, and at the end of sub-paragraphs (3)(a) and (b), insert the words “or any payments made to the practitioner in respect of the provision of locum services”,
(b)after sub-paragraph (3) insert–
“(4) In the case of a locum practitioner, “pensionable earnings” means all fees and other payments paid to the locum practitioner in respect of the provision of locum services (but excluding payments made to cover expenses or for overtime), less such expenses as are deductible in accordance with guidance laid down by the Scottish Ministers.
(5) In this paragraph references to the provision of locum services, in relation to a practitioner, are to general medical services or personal medical services provided by the practitioner when engaged under a contract for services with a practitioner, otherwise than in pursuance of a commercial arrangement with an agent, to deputise or assist in the provision of such services.”.