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The National Health Service (Superannuation Scheme, Injury Benefits and Compensation for Premature Retirement) (Scotland) Amendment Regulations 2005

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Accounts and actuarial reports

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29.  After paragraph 22 of Schedule 1, insert–

PART XIIACCOUNTS

Accounts and actuarial reports

23.(1) In the case of members who are practitioners or non GP providers, regulation U3 (accounts and actuarial reports) is modified as described in this paragraph.

(2) In respect of each financial year, a principal practitioner and a non GP provider shall provide the Contracting Health Board, or someone appointed to act on their behalf, with a certificate of their pensionable earnings based on–

(a)the accounts drawn up in accordance with generally accepted accounting practice by the practice of which he or she is a member; and

(b)the return that he or she has made to the Commissioners for Her Majesty’s Revenue and Customs in respect of their earnings for that year,

no later than one month from the date on which that return was required to be submitted to the Commissioners.

(3) In respect of each financial year, a Contracting Health Board, or someone appointed to act on their behalf, shall forward a record of–

(a)all contributions to the scheme made under paragraph 10 in respect of principal practitioners and non GP providers; and

(b)their pensionable earnings,

to the Scottish Ministers within one month of the end of the financial year immediately following the financial year to which that return relates..

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