The National Health Service (Superannuation Scheme, Pension Scheme and Injury Benefits) (Scotland) Amendment Regulations 2009

Amendment of regulation 3.J.13

82.  Regulation 3.J.13 (employing authority record keeping and contribution estimates)–

(a) for the title substitute “Employing authority and certain member record keeping and contribution estimates”; and

(b) for paragraph (1) substitute–

“(1) As regards a member who is a principal medical practitioner, in respect of each financial year–

(a) the member must provide each relevant contracting health board or someone acting on its behalf, with a certificate of their pensionable earnings based on–

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

(ii) the return that member has made to Her Majesty’s Revenue & Customs in respect of his or her earnings for that year,

no later than 1 month from the date on which that return was required to be submitted to Her Majesty’s Revenue & Customs; and

(b) a contracting health board or someone acting on its behalf, must forward to the Scottish Ministers a copy of the records maintained under regulation 3.C.5(17)(b) within 1 month of the end of the financial year immediately following the financial year to which the return in paragraph (1)(a)(ii) relates.”.