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.”.