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1.—(1) These Regulations may be cited as the National Health Service Superannuation Scheme etc. (Miscellaneous Amendments) (Scotland) Regulations 2011.
(2) These Regulations come into force on 1st December 2011 and, except as provided in paragraphs (3) to (9), have effect from that date(1).
(3) The following provisions have effect from 1st April 2008—
(a)regulation 25;
(b)regulation 36;
(c)regulation 59(f);
(d)regulation 65; and
(e)regulation 70.
(4) The following provisions have effect from 1st October 2008—
(a)regulation 22; and
(b)regulation 64.
(5) The following provisions have effect from 1st April 2010—
(a)regulation 19(c); and
(b)regulation 61(d).
(6) The following provisions have effect from 2nd July 2010—
(a)regulations 14(a)(i) and (iii);
(b)regulations 17(d) and (e);
(c)regulations 59(d) and (e); and
(d)regulation 104(b).
(7) The following provisions have effect from 1st April 2011—
(a)the provisions in Part 2 except regulations 5(a), (c), (d) and (e), 6(b), 7, 10(c), 12, 13 and 14(a)(i) and (iii);
(b)the provisions in Part 3 except regulations 17(d) and (e), 19(c), 22, 24, 25, 29, 32, 36, 37, 59(d) to (f), 61(d), 64, 65, 67, 70, 74, 77 and 81;
(c)the provisions in Part 4 except regulation 104(b);
(d)the provisions in Part 5 except regulation 114(c)(i); and
(e)the provisions in Part 6.
(8) The following provisions have effect from 6th April 2011—
(a)regulation 6(b);
(b)regulation 7;
(c)regulation 12;
(d)regulation 13;
(e)regulation 24;
(f)regulation 29;
(g)regulation 32;
(h)regulation 37;
(i)regulation 67;
(j)regulation 74;
(k)regulation 77;
(l)regulation 81; and
(m)regulation 114(c)(i).
(9) Regulations 5(c), (d) and (e) have effect from 1st October 2011.
2. The National Health Service Superannuation Scheme (Scotland) Regulations 2011(2) are amended in accordance with this Part.
3. In regulation B2 (age limits and restrictions on membership), in paragraph (1)(o)(iv), after “contributions” insert “under regulation E15”.
4. In regulation C2 (meaning of “pensionable service”), in paragraph (5), for “(3)” substitute “(4)”.
5. In regulation D2 (contributions and other payments by employing authorities)—
(a)in paragraph (3), for “take” substitute “consider”;
(b)in paragraph (5)(a)—
(i)after “E6” insert “or E7”; and
(ii)omit “or E7” where it appears immediately before “for the period”;
(c)in paragraph (7), after “(5)” insert “in respect of a pension payable under regulation E6 or under paragraph (5)(c) in respect of a pension payable under regulation E7”;
(d)in paragraph (7)(b)(ii), after “E6” insert “or E7”; and
(e)after paragraph (7), insert—
“(7A) Any additional payments that are due to the Scottish Ministers under paragraph (5)(a), (b), (d) and (e) in respect of a pension payable under regulation E7 shall be made in whichever of the following ways the employing authority chooses—
(a)a single payment of an amount determined by the Scottish Ministers, on the advice of the scheme actuary, made within one month of the date on which the pension under regulation E7 became payable; or
(b)not more than 5 equal annual instalments each of an amount determined by the Scottish Ministers, on the advice of the scheme actuary, the first of which to be made within one month of the date on which the pension under regulation E7 became payable and the others to be paid by 31st October in each of the following 4 financial years.”.
6. In regulation E13 (lump sum on retirement)—
(a)in paragraph (2), after “pension” insert “to which the member is entitled under regulations E1 to E11 (and in relation to which any additional pension purchased under regulations Q8, Q10 or Q11 is disregarded)”;
(b)in paragraph (4)—
(i)after “member” insert “on becoming”; and
(ii)after “regulation” insert “on or before 5th April 2011”.
7. In regulation F2 (lump sum when member dies after pension becomes payable), in paragraph (7), for “has” substitute “died on or before 5th April 2011 and had”.
8. In regulation G13 (increased surviving civil partner’s pension), in paragraph (2), for “E12” substitute “E13”.
9. In regulation G14 (surviving nominated partner’s pension), in paragraph (3)(c), after “partnership” insert “with a person who is not, respectively, the nominated partner or the member”.
10. In regulation L1 (treatment of pensionable service of early leavers returning to pensionable employment), in paragraph (3)(b)—
(a)for “(early retirement pension (ill health))” substitute “(early retirement pension on ill health grounds (pre 1st April 2008))”;
(b)for “(ill health pension on early retirement)” substitute “(early retirement pension on ill health grounds (post 1st April 2008))”; and
(c)for the words “but” to the end of the paragraph substitute “but there will be no such increase to any of the member’s pensionable service if the member’s pensionable service before and after the break is treated separately”.
11. In regulation S2 (reduction of pension on return to NHS employment)—
(a)in paragraph (2)(b)(i), before “any” insert “under”; and
(b)in paragraph (2)(c)(ii), after “R2(3)(b)” insert “(nurses, physiotherapists, midwives and health visitors) or regulation R3(10) (mental health officers)”.
12. In regulation T3 (deduction of tax: further provisions)—
(a)in paragraph (8)(b), for “35%” substitute “55%”; and
(b)after paragraph (8), insert—
“(8A) Where—
(a)a lump sum is payable by virtue of regulation F2 (lump sum when member dies after pension becomes payable); and
(b)that lump sum is payable in respect of a member who had reached the age of 75 at the date of the member’s death,
the scheme administrator shall deduct tax at the rate of 55% (or such other rate as applies under the 2004 Act) from the lump sum payable in accordance with section 206 of the 2004 Act.
(8B) Where—
(a)the Scottish Ministers’ liability to pay a pension under regulation E1 (normal retirement pension) is discharged by the payment of a lump sum in accordance with paragraph (3) of that regulation; and
(b)that lump sum payment is made to a member who has reached the age of 75,
the scheme administrator shall deduct tax at the rate of 55% (or such other rate as applies under the 2004 Act) from the lump sum payable in accordance with section 205A of the 2004 Act.”.
13. In regulation V13 (pension credit member dies after credit pension becomes payable), in paragraph (6), for “has” substitute “died on or before 5th April 2011 and had”.
14. In Schedule 1 (medical and dental practitioners)—
(a)in paragraph 1 (additional definitions used in this Schedule)—
(i)in the definition of “assistant practitioner”, in sub-paragraph (b), from “a practitioner on” to the end substitute “an assistant as defined in regulation 2(1) of the National Health Service (General Dental Services) (Scotland) Regulations 2010(3)”;
(ii)in the definition of “Common Services Agency”, from “has the same” to the end substitute “means the Common Services Agency for the Scottish Health Service constituted under the 1978 Act”;
(iii)in the definition of “principal practitioner”, in sub-paragraph (b), from “a list” to the end substitute “the first part of a dental list prepared by a Health Board in accordance with regulation 4 of the National Health Service (General Dental Services) (Scotland) Regulations 2010”; and
(iv)in the definition of “Doctors’ Retainer Scheme”, from “given” to the end substitute “it has in directions comprising the GMS Statement of Financial Entitlements given by the Scottish Ministers under section 17M of the 1978 Act (payments by Health Boards under general medical services contracts)”; and
(b)in paragraph 14 (contributions to this Section of the scheme), in sub-paragraph (10)—
(i)for “, which” substitute “on the basis of whichever of the following the host Health Board or someone appointed on its behalf considers the most appropriate in the circumstances”;
(ii)in head (a), before “has” insert “the amount of the practitioner’s or non-GP provider’s earnings that”;
(iii)in head (b), before “corresponds” insert “the amount of the practitioner’s or non-GP provider’s earnings that”; and
(iv)in head (c), before “corresponds” insert “the amount of such earnings that”.
15. The National Health Service Pension Scheme (Scotland) Regulations 2008(4) are amended in accordance with this Part.
16. In regulation 1.B.1 (actuarial reports and accounts)—
(a)in paragraph (1)(b), for “1995” substitute “2011”; and
(b)in paragraph (4)(a), for “1995” substitute “2011”.
17. In regulation 2.A.1 (interpretation: general), in paragraph (1)—
(a)omit the definition of “the 1995 Regulations”;
(b)for the definition of “the 1995 Section” substitute—
““the 1995 Section” means the Section of the scheme, the rules of which are set out in the National Health Superannuation Scheme (Scotland) Regulations 2011;”;
(c)after the definition of “2008 Section Optant” insert—
““the 2011 Regulations” means the National Health Service Superannuation Scheme (Scotland) Regulations 2011;”;
(d)omit the definition of “dental list”;
(e)for the definition of “dentist” substitute—
““dentist” means a dental practitioner registered in the register of dentists;”; and
(f)for the definition of “the scheme” substitute—
““the scheme”, except where the context otherwise requires, means the National Health Service Superannuation Scheme for Scotland, the rules of which are set out in these Regulations and the National Health Service Superannuation Scheme (Scotland) Regulations 2011;”.
18. In regulation 2.A.2 (meaning of “pensionable service”), in paragraph (8), for “1995 Regulations” substitute “2011 Regulations”.
19. In regulation 2.A.5 (meaning of “qualifying service”), in paragraph (1)—
(a)in sub-paragraph (d), after “regulation 2.A.6;” omit “and”;
(b)in sub-paragraph (f), in the full out—
(i)for “1995 Regulations” in both places where it occurs substitute “2011 Regulations”; and
(ii)after “member left that Section;” omit “and”; and
(c)after sub-paragraph (g), insert—
“(h)in the case of a Waiting Period Joiner (as referred to in regulation 2.L.1(2)), a period equal in length to the period of qualifying service which the member is entitled to count under the 1995 Section; and
(i)in the case of a person who is eligible to join this Section of the scheme by virtue of regulation 2.B.1(5)(e), (g) or (h) (eligibility: general), a period equal in length to the period of qualifying service which the member is entitled to count under the 1995 Section.”.
20. In regulation 2.B.1 (eligibility: general), in paragraph (5)—
(a)in sub-paragraph (d)(i), for “1995 regulations” substitute “2011 Regulations”;
(b)in sub-paragraph (d)(ii), for “1995 regulations” substitute “2011 Regulations”;
(c)in sub-paragraph (f)(iv)(aa), for “1995” substitute “2011”;
(d)in sub-paragraph (g), for “1995 Regulations” substitute “2011 Regulations”;
(e)in sub-paragraph (h), for “1995 Regulations” substitute “2011 Regulations”;
(f)in sub-paragraph (i)(i), for “1995” substitute “2011”;
(g)in sub-paragraph (i)(iii), for “1995” substitute “2011”;
(h)in sub-paragraph (j)(i), for “1995” substitute “2011”; and
(i)in the full out—
(i)for “NHS superannuation scheme for Scotland 1995” substitute “1995 Section”; and
(ii)for “1995 Regulations” substitute “2011 Regulations”.
21. In regulation 2.B.1A (eligibility: transitional)—
(a)in paragraph (3)—
(i)for “1995” substitute “2011”;
(ii)in sub-paragraph (b), for “E2A(3)(a)” substitute “E3(3)(a)”;
(iii)in sub-paragraph (c), for “E3A” substitute “E7”; and
(iv)in sub-paragraph (d), for “E5” substitute “E11”;
(b)in paragraph (4)—
(i)for “1995” substitute “2011”;
(ii)in sub-paragraph (a), for “(ill health)” substitute “on ill health grounds (pre 1st April 2008)”; and
(iii)in sub-paragraph (b), for “E3” substitute “E6”;
(c)in paragraph (5), for “E2A(3)(b)” substitute “E3(3)(b)”;
(d)in paragraph (6)—
(i)for “E2A(3)(a) of the 1995” substitute “E3(3)(a) of the 2011”;
(ii)for “E2B(3)” substitute “E4(3)”; and
(iii)for “E2A” substitute “E3”;
(e)in paragraph (7)—
(i)in sub-paragraph (a), for “1995” substitute “2011”;
(ii)in sub-paragraph (b), for “1995” where it first occurs substitute “2011”; and
(iii)in sub-paragraph (b)(i), for “1995 Regulations” substitute “2011 Regulations”; and
(f)in paragraph (8)—
(i)in sub-paragraph (b), for “1995 Regulations” substitute “2011 Regulations”; and
(ii)in sub-paragraph (c)—
(aa)for ““E2A”, “E2B(3)”, “E3”, “E3A”, “E3A(3)(a)”, “E3A(3)(b)”, or “E5”” substitute ““E3”, “E4(3)”, “E6”, “E7”, “E7(3)(a)”, “E7(3)(b)” or “E11””; and
(bb)for “1995” substitute “2011”.
22. In regulation 2.C.1 (contributions by members), in paragraph (8), for “(3)” substitute “(3A)”.
23. In regulation 2.D.8 (early retirement on ill health (active members and non contributing members)), in paragraph (17), in the definition of “permanently”—
(a)in sub-paragraph (b)(i), for “E2A(2)(b)(i) of the 1995” substitute “E3(2)(b)(i) of the 2011”; and
(b)in sub-paragraph (b)(ii), for “E2A(2)(b)(ii) of the 1995” substitute “E3(2)(b)(ii) of the 2011”.
24. In regulation 2.D.15 (option for members in serious ill health to exchange whole pension for lump sum)—
(a)in paragraph (4), omit “and before reaching the age of 75”; and
(b)in paragraph (5), omit “and before reaching the age of 75”.
25. In regulation 2.E.9 (meaning of “dependent child”), in paragraph (1)(c)(i), for “whilst the deceased was” substitute “before the deceased ceased to be”.
26. In regulation 2.E.10 (amount of children’s pension under regulation 2.E.8: deceased active members and deceased non contributing members), in paragraph (4), for “E2A of the 1995” substitute “E3 of the 2011”.
27. In regulation 2.E.11 (amount of children’s pension under regulation 2.E.8: deceased pensioner members), in paragraph (3), for “E2A of the 1995” substitute “E3 of the 2011”.
28. In regulation 2.E.12 (amount of children’s pension under regulation 2.E.8: deceased deferred members), in paragraph (3), for “E2A of the 1995” substitute “E3 of the 2011”.
29. In regulation 2.E.16 (lump sum benefits on death: introduction), for paragraph (1) substitute—
“(1) A lump sum is payable in accordance with this Chapter if—
(a)a member, a recent leaver or a deferred member dies before reaching the age of 75; or
(b)a pensioner member, on or after reaching the age of 75, dies except in the circumstances described in regulation 2.E.20A.”.
30. In regulation 2.E.17 (amount of lump sum: single capacity members and recent leavers (disregarding regulation 2.D.5 employments)), in paragraph (1), for “E2A of the 1995” substitute “E3 of the 2011”.
31. In regulation 2.E.19 (amount of lump sum: duel capacity members: members with pensions under regulation 2.D.5), in paragraph (2), for “E2A of the 1995” substitute “E3 of the 2011”.
32. In regulation 2.E.20A (pension payable when member dies on or after reaching age 75), in paragraph (1)—
(a)after “If” insert “, on or before 5th April 2011,”; and
(b)for “dies” substitute “has died”.
33. In regulation 2.E.21 (payment of lump sum or pensions on death), in paragraph (13), for “1995” substitute “2011”.
34. In regulation 2.F.6 (calculating amounts of transfer value payments), in paragraph (4)(b)(iii)(bb), for “1995” substitute “2011”.
35. In regulation 2.F.17 (transfers across from the 1995 Section)—
(a)in paragraph (1)—
(i)for “(waiver of transfer)” substitute “(member’s right to transfer a preserved pension to the 2008 Section)”; and
(ii)for “1995 Regulations” substitute “2011 Regulations”; and
(b)in paragraph (2)(b), for “1995” substitute “2011”.
36. In regulation 2.H.6 (meaning of “previous pay”: members with concurrent employments), in paragraph (2), for “2.H.(4)” substitute “2.H.5(4)”.
37. In regulation 2.J.8 (deduction of tax)—
(a)in paragraph (4), for “when” substitute “before”; and
(b)after paragraph (4) insert—
“(5) Paragraph (6) applies if—
(a)a lump sum is payable on the death of a pensioner member in accordance with paragraph (2) of regulation 2.E.17 (amount of lump sum: single capacity members and recent leavers (disregarding regulation 2.D.5 employments)); and
(b)that lump sum is payable in respect of a member who had reached the age of 75 at the date of the member’s death.
(6) Without prejudice to the generality of paragraph (1), before the lump sum is paid, the scheme administrator may deduct the tax payable under section 206 of the 2004 Act (special lump sum benefits charge) from the lump sum.
(7) Paragraph (8) applies if—
(a)an active member, a non-contributing member or a pension credit member exercises the option in paragraph (1) of regulation 2.D.15 (option for members in serious ill health to exchange whole pension for lump sum) to exchange a relevant pension for a lump sum in accordance with paragraph (3)(a) of that regulation; and
(b)that lump sum payment is to be made to a member who has reached the age of 75.
(8) Without prejudice to the generality of paragraph (1), before the lump sum is paid, the scheme administrator may deduct the tax payable under section 205A of the 2004 Act (serious ill-health lump sum charge) from the lump sum.”.
38. In regulation 2.K.1 (application of Chapter 2.K)—
(a)in paragraph (1)(a), for “1995” substitute “2011”;
(b)in paragraph (1)(b), for “1995 Regulations” substitute “2011 Regulations”; and
(c)in paragraph (1)(c)(i), for “E3 or E3A of the 1995” substitute “E6 or E7 of the 2011”.
39. In regulation 2.K.2 (options for 1995 Section members to join the 2008 Section under Chapter 2.K)—
(a)in paragraph (9)(b), for “1995” substitute “2011”;
(b)in paragraph (9A)(a), for “(3) or paragraph (4) of regulation D1 of the 1995” substitute “(26) or paragraph (27) of regulation D1 of the 2011”; and
(c)in paragraph (12)—
(i)for “E2A” and substitute “E3”; and
(ii)for “1995” in both places where it occurs substitute “2011”.
40. In regulation 2.K.3 (service credited from the 1995 Section)—
(a)in paragraph (1)(b), for “E2A (ill health pension on early retirement) of the 1995” substitute “E3 (early retirement pension on ill health grounds (post 1st April 2008) of the 2011”;
(b)in paragraph (3), for “1995” substitute “2011”;
(c)in paragraph (4), for “1995” substitute “2011”;
(d)in paragraph (6), for “1995” where it first occurs substitute “2011”;
(e)in paragraph (6)(a), for “1995” substitute “2011”; and
(f)in paragraph (6)(c), for “1995 Regulations” substitute “2011 Regulations”.
41. In regulation 2.K.4 (treatment of additional pension)—
(a)in paragraph (1), for “1995 Regulations” substitute “2011 Regulations”;
(b)in paragraph (2)(a), for “1995” substitute “2011”;
(c)in paragraph (3)(a), for “1995 Regulations” substitute “2011 Regulations”;
(d)in paragraph (3)(b), for “1995 Regulations” substitute “2011 Regulations”;
(e)in paragraph (4)(a), for “1995” substitute “2011”;
(f)in paragraph (4)(b), for “1995 Regulations” substitute “2011 Regulations”; and
(g)in paragraph (6)(b), for “1995” in the four places where it occurs substitute “2011”.
42. In regulation 2.K.5 (treatment of additional service)—
(a)in paragraph (1)(b), for “1995” substitute “2011”;
(b)in paragraph (2)(a), for “1995” substitute “2011”;
(c)in paragraph (3)(a), for “(4), and as the case may be paragraph (8), of regulation Q1 of the 1995” substitute “(6), and as the case may be paragraph (15), of regulation Q1 of the 2011”;
(d)in paragraph (3)(b), for “(4) and (5) (but not (6)) of regulation Q7 of the 1995” substitute “(5) and (6) (but not (7)) of regulation Q7 of the 2011”; and
(e)in paragraph (3)(c), for “(4) and (5) (but not (6)) of regulation Q7 of the 1995” substitute “(5) and (6) (but not (7)) of regulation Q7 of the 2011”.
43. In regulation 2.K.6 (treatment of unreduced retirement lump sum), in paragraph (1), for “1995” substitute “2011”.
44. In regulation 2.K.7 (treatment of 2008 Section Optants to whom regulation L1(3) of the 1995 Section applied immediately before 1st April 2008)—
(a)in paragraph (1)(b), for “1995” substitute “2011”; and
(b)in paragraph (3)(b), for “1995” substitute “2011”.
45. In regulation 2.K.9 (treatment of 2008 Section Optants to whom regulation R8 of the 1995 Regulations applied immediately before 1st April 2008)—
(a)in the cross heading, for “1995” substitute “2011”;
(b)in paragraph (1)(c), for “E6” substitute “E12”; and
(c)in paragraph (3)(b), for “1995” substitute “2011”.
46. In regulation 2.K.12 (amount of pension and lump sum to be paid to a 2008 Section Optant), in paragraph (16)—
(a)in the definition of “1995 Section Pension Debit”, for “1995 Regulations” substitute “2011 Regulations”;
(b)in the definition of “Increase Factor” for “1995 Regulations” substitute “2011 Regulations”; and
(c)in the definition of “Reduction Factor”—
(i)for “E8(7)(b) of the 1995” substitute “E14(7)(b) of the 2011”; and
(ii)for “E5” substitute “E11”.
47. In regulation 2.K.13 (transfers in: provisional provisions)—
(a)in paragraph (1)(b), for “1995 Regulations” substitute “2011 Regulations”; and
(b)in paragraph (2)(a), for “1995” substitute “2011”.
48. In regulation 2.K.14 (2008 Section Optants: transitional upper tier ill health pension), in paragraph (1)(a), for “E2A of the 1995” substitute “E3 of the 2011”.
49. In regulation 2.K.16 (application of regulation 2.D.9 where a 2008 Section Optant has submitted an application for ill health retirement under the 1995 Section)—
(a)in paragraph (1)(a) for “E2A of the 1995” substitute “E3 of the 2011”; and
(b)in paragraph (2)(b) for “E2B (re-assessment of ill health condition determined under regulation E2A) of the 1995” substitute “E4 (re-assessment of ill health condition determined under regulation E3) of the 2011”.
50. In regulation 2.K.18 (transitional provision: treatment of additional service in respect of Optants retiring on the grounds of ill health)—
(a)in paragraph (2)(a), for “E2A (ill health pension on early retirement) of the 1995” substitute “E3 (early retirement pension on ill health grounds (post 1st April 2008)) of the 2011”;
(b)in paragraph (2)(b), for “1995” substitute “2011”;
(c)in paragraph (3)(a), for “E2A of the 1995” substitute “E3 of the 2011”;
(d)in paragraph (3)(b), for “1995” substitute “2011”; and
(e)in paragraph (4)(b)—
(i)for “1995” in both places where it occurs substitute “2011”;
(ii)after “Q7(3)” insert “and (4)”; and
(iii)for “E2A” substitute “E3”.
51. In regulation 2.K.19 (circumstances in which a 1995 Section member may defer making an option to join this Section of the scheme under regulation 2.K.2)—
(a)in paragraph (1)(a)(ii), for “1995” substitute “2011”;
(b)in paragraph (1)(b), for “E2A of the 1995” substitute “E3 of the 2011”;
(c)in paragraph (3)(b)(i), for “E2A of the 1995” substitute “E3 of the 2011”; and
(d)in paragraph (4)(b), for “E5 (early retirement pension (with actuarial reduction) or E6 (preserved pension) of the 1995” substitute “E11 (early retirement pension (with actuarial reduction)) or E12 (preserved pension) of the 2011”.
52. In regulation 2.K.20 (nominations and notices accepted by the Scottish Ministers under the 1995 regulations to apply under Chapter 2.E of these Regulations)—
(a)in the cross heading, for “1995 regulations” substitute “2011 Regulations”;
(b)in paragraph (2)(a), for “1995” in both places where it occurs substitute “2011”;
(c)in paragraph (2)(b), for “1995” in both places where it occurs substitute “2011”; and
(d)in paragraph (2)(c), for “1995” substitute “2011”.
53. In regulation 2.K.22 (2008 Section Optants who are in receipt of a lower tier ill health pension under regulation E2A of the 1995 Regulations)—
(a)in the cross heading, for “E2A of the 1995” substitute “E3 of the 2011”;
(b)in paragraph (1)(a), for “E2A of the 1995 Regulations (ill health pension on early retirement)” substitute “E3 of the 2011 Regulations (early retirement on ill health grounds (post 1st April 2008))”;
(c)in paragraph (4)(a), for “E2A of the 1995” substitute “E3 of the 2011”;
(d)in paragraph (5)(b), for “E2B of the 1995” substitute “E4 of the 2011”; and
(e)in paragraph (6)(a), for “E2B of the 1995” substitute “E4 of the 2011”.
54. In regulation 2.K.23 (lump sum payable on the death of a 2008 Section Optant who is in receipt of a lower tier ill health pension under regulation E2A of the 1995 Regulations)—
(a)in the cross heading, for “E2A of the 1995” substitute “E3 of the 2011”; and
(b)in paragraph (1)(a), for “E2A of the 1995” substitute “E3 of the 2011”.
55. In regulation 2.K.24 (children’s pensions payable on the death of a 2008 Section Optant who is in receipt of a lower tier ill health pension under regulation E2A of the 1995 Regulations)—
(a)in the cross heading, for “E2A of the 1995” substitute “E3 of the 2011”; and
(b)in paragraph (1)(b), for “E2A of the 1995” substitute “E3 of the 2011”.
56. In regulation 2.L.2 (nominations and notices accepted by the Scottish Ministers under the 1995 Regulations and Chapter 2.E of these Regulations)—
(a)in the cross heading, for “1995 ” substitute “2011”;
(b)in paragraph (2)(a), for “1995” in both places where it occurs substitute “2011”;
(c)in paragraph (2)(b), for “1995” in both places where it occurs substitute “2011”; and
(d)in paragraph (2)(c), for “1995” substitute “2011”.
57. In regulation 2.L.3 (Waiting Period Joiners who are in receipt of a lower tier ill-health pension under Regulation E2A of the 1995 Regulations)—
(a)in the cross heading, for “E2A of the 1995” substitute “E3 of the 2011”;
(b)in paragraph (1)(a), for “E2A of the 1995” substitute “E3 of the 2011”;
(c)in paragraph (4)(a), for “E2A of the 1995” substitute “E3 of the 2011”;
(d)in paragraph (5)(b), for “E2B of the 1995 Regulations (re-assessment of ill health condition determined under regulation E2A)” substitute “E4 of the 2011 Regulations (re-assessment of ill health condition determined under regulation E3)”; and
(e)in paragraph (6)(a), for “E2B of the 1995” substitute “E4 of the 2011”.
58. In regulation 2.L.5 (children’s pensions payable on the death of a Waiting Period Joiner), in paragraph (1), for “1995 Regulations” substitute “2011 Regulations”.
59. In regulation 3.A.1 (interpretation of Part 3: general), in paragraph (1)—
(a)omit the definition of “the 1995 Regulations”;
(b)for the definition of “the 1995 Section” substitute—
““the 1995 Section” means the Section of the scheme, the rules of which are set out in the National Health Superannuation Scheme (Scotland) Regulations 2011;”;
(c)after the definition of “the 2004 Regulations” insert—
““the 2011 Regulations” means the National Health Service Superannuation Scheme (Scotland) Regulations 2011;”;
(d)omit the definition of “dental list”;
(e)for the definition of “dentist” substitute—
““dentist” means a dental practitioner registered in the register of dentists;”
(f)in the definition of “doctors’ retainer scheme”, from “given” to the end substitute “it has in directions comprising the GMS Statement of Financial Entitlements given by the Scottish Ministers under section 17M of the 1978 Act (payments by Health Boards under general medical services contracts)”; and
(g)for the definition of “the scheme” substitute—
““the scheme”, except where the context otherwise requires, means the National Health Service Superannuation Scheme for Scotland, the rules of which are set out in these Regulations and the National Health Service Superannuation Scheme (Scotland) Regulations 2011;”.
60. In regulation 3.A.3 (meaning of “pensionable service”), in paragraph (9), in the definition of “LPS”, for “1995 Regulations” substitute “2011 Regulations”.
61. In regulation 3.A.5 (meaning of “qualifying service”), in paragraph (1)—
(a)in sub-paragraph (b), for “NHS superannuation scheme for Scotland 1995” substitute “1995 Section”;
(b)in sub-paragraph (e)(ii), for “NHS superannuation scheme for Scotland 1995” substitute “1995 Section”;
(c)in sub-paragraph (e)—
(i)in the full out, for “1995 Regulations” in both places where it occurs substitute “2011 Regulations”; and
(ii)at the end omit “and”; and
(d)after sub-paragraph (f) insert—
“(g)in the case of a Waiting Period Joiner (as defined in regulation 3.L.1(2)), a period equal in length to the period of qualifying service which the member is entitled to count under the 1995 Section; and
(h)in the case of a person who is eligible to join this Section of the Scheme by virtue of regulation 3.B.1(5)(e), (g) or (h) (eligibility: general), a period equal in length to the period of qualifying service which the member is entitled to count under the 1995 Section.”.
62. In regulation 3.B.1 (eligibility: general)—
(a)in paragraph (5)(d)(ii)—
(i)omit “this Section of”; and
(ii)for “the scheme” substitute “this Section of the scheme”;
(b)in paragraph (5)(e)(iv), in the full out—
(i)for “NHS superannuation scheme for Scotland 1995” substitute “1995 Section”; and
(ii)for “1995 Regulations” substitute “2011 Regulations”;
(c)in paragraph (5)(f), for “1995 Regulations” substitute “2011 Regulations”;
(d)in paragraph (5)(g), for “1995 Regulations” substitute “2011 Regulations”;
(e)in paragraph (5)(h), for “1995 Regulations” substitute “2011 Regulations”; and
(f)in paragraph (5)(i), for “1995 Regulations” substitute “2011 Regulations”.
63. In regulation 3.B.1A (eligibility: transitional)—
(a)in paragraph (3), for “1995” substitute “2011”;
(b)in paragraph 3(b), for “E2A(3)(a)” substitute “E3(3)(a)”;
(c)in paragraph 3(c), for “E3A” substitute “E7”;
(d)in paragraph 3(d), for “E5 (early retirement pension with actuarial reduction)” substitute “E11 (early retirement pension (with actuarial reduction))”;
(e)in paragraph (4), for “1995” substitute “2011”;
(f)in paragraph (4)(a), for “(ill health)” substitute “ill health grounds (pre 1st April 2008)”;
(g)in paragraph (4)(b), for “E3” substitute “E6”;
(h)in paragraph (5), for “E2A(3)(b)” substitute “E3(3)(b)”;
(i)in paragraph (6)—
(i)for “E2A(3)(a) of the 1995” substitute “E3(3)(a) of the 2011”;
(ii)for “E2B(3)” substitute “E4(3)”; and
(iii)for “E2A” substitute “E3”;
(j)in paragraph (7)(a), for “1995” substitute “2011”;
(k)in paragraph (7)(b), for “1995” in the first place where it occurs substitute “2011”;
(l)in paragraph (7)(b)(i), for “1995 Regulations” substitute “2011 Regulations”;
(m)in paragraphs (8)(b), for “1995 Regulations” substitute “2011 Regulations”; and
(n)in paragraph (8)(c)—
(i)for ““E2A”, “E2B(3)”, “E3”, “E3A”, “E3A(3)(a)”, “E3A(3)(b)” or “E5”” substitute ““E3”, “E4(3)”, “E6”, “E7”, “E7(3)(a)”, “E7(3)(b)” or “E11””; and
(ii)for “1995” substitute “2011”.
64. In regulation 3.C.1 (contributions by members), in paragraph (3), for “(3)” substitute “(3A)”.
65. In regulation 3.C.2 (members’ contribution rate), in paragraph (6)—
(a)for “which” substitute “on the basis of whichever of the following the host Health Board or someone appointed to act on their behalf considers the most appropriate in the circumstances”;
(b)in sub-paragraph (a), before “have” insert “the amount of the practitioner’s earnings that”;
(c)in sub-paragraph (b), before “corresponds” insert “the amount of the practitioner’s earnings that”; and
(d)in sub-paragraph (c), before “corresponds” insert “the amount of the practitioner’s earnings that”.
66. In regulation 3.D.7 (early retirement on ill health (active member and non contributing members)—
(a)in paragraph (17), in the definition of “permanently”—
(i)in sub-paragraph (b)(i), for “E2A(2)(b)(i) of the 1995” substitute “E3(2)(b)(i) of the 2011”; and
(ii)in sub-paragraph (b)(ii), for “E2A(2)(b)(ii) of the 1995” substitute “E3(2)(b)(ii) of the 2011”; and
(b)in paragraph (19), for “Regulation E2A of the 1995” substitute “regulation E3 of the 2011”.
67. In regulation 3.D.11 (option for members in serious ill-health to exchange whole pension for lump sum)—
(a)in paragraph (4), omit “and before reaching the age of 75”; and
(b)in paragraph (5), omit “and before reaching the age of 75”.
68. In regulation 3.D.18 (guaranteed minimum pensions etc.), in paragraph (7), after “reference to” insert “this Section of”.
69. In regulation 3.E.2 (meaning of “surviving nominated partner”), in paragraph (4), for “1995” substitute “2011”.
70. In regulation 3.E.9 (meaning of “dependent child”), in paragraph (1)(c)(i), for “whilst the deceased was” substitute “before the deceased ceased to be”.
71. In regulation 3.E.10 (amount of children’s pension under regulation 3.E.8: deceased active members and deceased non contributing members), in paragraph (3), in the full out, for “E2A of the 1995 Section” substitute “E3 of the 2011 Regulations”.
72. In regulation 3.E.11 (amount of children’s pension under regulation 3.E.8: deceased pension members), paragraph (3), in the full out, for “E2A of the 1995” substitute “E3 of the 2011”.
73. In regulation 3.E.12 (amount of children’s pension under regulation 3.E.8: deceased deferred members), in paragraph (3A), for “E2A of the 1995” substitute “E3 of the 2011”.
74. In regulation 3.E.16 (lump sum benefits on death: introduction), for paragraph (1) substitute—
“(1) A lump sum is payable in accordance with this Chapter if—
(a)a member, a recent leaver or a deferred member dies before reaching the age of 75; or
(b)a pensioner member, on or after reaching the age of 75, dies except in the circumstances described in regulation 2.E.20A.”.
75. In regulation 3.E.17 (amount of lump sum: single capacity members and recent leavers (disregarding regulation 3.D.5 employments)), paragraph (1A), for “E2A of the 1995 Section” substitute “E3 of the 2011 Regulations”.
76. In regulation 3.E.19 (amount of lump sum: dual capacity members: members with pensions under regulation 3.D.5), in paragraph (2A), for “E2A of the 1995” substitute “E3 of the 2011”.
77. In regulation 3.E.20A (pension payable when member dies on or after reaching age 75), in paragraph (1), after “If” insert “, on or before 5th April 2011,”.
78. In regulation 3.E.21 (payment of lump sums or pensions on death), in paragraph (13), for “1995” substitute “2011”.
79. In regulation 3.F.6 (calculating amounts of transfer payments)—
(a)in paragraph (4)(b)(ii)—
(i)for “10” substitute “14”; and
(ii)for “1995” substitute “2011”; and
(b)in paragraph (4)(b)(iii)—
(i)for “19” substitute “26”; and
(ii)for “1995” substitute “2011”.
80. In regulation 3.F.17 (transfers across from the NHS superannuation scheme for Scotland 1995)—
(a)in the cross heading, for “NHS superannuation scheme for Scotland 1995” substitute “1995 Section”;
(b)in paragraph (1)—
(i)for “NHS superannuation scheme for Scotland 1995” substitute “1995 Section”;
(ii)for “M7” substitute “M8”; and
(iii)for “1995 Regulations” substitute “2011 Regulations”;
(c)in paragraph (2)(b), for “M7 of the 1995” substitute “M8 of the 2011”;
(d)in paragraph (4)(a), for “NHS superannuation scheme for Scotland 1995” substitute “1995 Section”; and
(e)in paragraph (5), for “NHS superannuation scheme for Scotland 1995” substitute “1995 Section”.
81. In regulation 3.J.8 (deduction of tax)—
(a)in paragraph (4), for “when” substitute “before”; and
(b)after paragraph (4) insert—
“(5) Paragraph (6) applies if—
(a)a lump sum is payable on the death of a pensioner member in accordance with paragraph (2) of regulation 3.E.17 (amount of lump sum: single capacity members and recent leavers (disregarding regulation 3.D.5 employments)); and
(b)that lump sum is payable in respect of a member who had reached the age of 75 at the date of the member’s death.
(6) Without prejudice to the generality of paragraph (1), before the lump sum is paid, the scheme administrator may deduct the tax payable under section 206 of the 2004 Act (special lump sum benefits charge) from the lump sum.
(7) Paragraph (8) applies if—
(a)an active member, a non-contributing member or a pension credit member exercises the option in paragraph (1) of regulation 3.D.11 (option for members in serious ill health to exchange whole pension for lump sum) to exchange a relevant pension for a lump sum in accordance with paragraph (3)(a) of that regulation; and
(b)that lump sum payment is to be made to a member who has reached the age of 75.
(8) Without prejudice to the generality of paragraph (1), before the lump sum is paid, the scheme administrator may deduct the tax payable under section 205A of the 2004 Act (serious ill-health lump sum charge) from the lump sum.”.
82. In regulation 3.K.1 (application of Chapter 3.K)—
(a)in paragraph (1)(a)—
(i)for “1995” substitute “2011”; and
(ii)for “10” substitute “14”;
(b)in paragraph (1)(b), for “1995 Regulations” substitute “2011 Regulations”;
(c)in paragraph (1)(c), for “E3 or E3A of the 1995” substitute “E6 or E7 of the 2011”; and
(d)in paragraph (2)(a)—
(i)for “E2(11) of the 1995” substitute “E2(12) of the 2011”; and
(ii)for “(ill health)” substitute “on ill health grounds (pre 1st April 2008)”.
83. In regulations 3.K.2 (options for 1995 Section members to join this Section of the scheme under Chapter 3.K)—
(a)in paragraph (9)(b)—
(i)for “11 and 12” substitute “15 and 16”; and
(ii)for “1995 Regulations” substitute “2011 Regulations”;
(b)in paragraph (9A)(a), for “1995” substitute “2011”; and
(c)in paragraph (12)—
(i)for “E2A (ill health pension on early retirement)” substitute “E3 (early retirement pension on ill health grounds (post 1st April 2008))”; and
(ii)for “1995” in both places where it occurs substitute “2011”.
84. In regulation 3.K.3 (service and pensionable earnings credited from the 1995 Section)—
(a)in paragraph (1)(b), for “E2A of the 1995 Regulations (ill health pension on early retirement)” substitute “E3 of the 2011 Regulations (early retirement pension on ill health grounds (post 1st April 2008))”;
(b)in paragraph (3), for “1995” substitute “2011”;
(c)in paragraph (4), for “1995” substitute “2011”;
(d)in paragraph (5)(b)—
(i)for “23” substitute “31”; and
(ii)for “1995” substitute “2011”;
(e)in paragraph (6)(a), for “1995” substitute “2011”; and
(f)in paragraph (9), for “1995” substitute “2011”.
85. In regulation 3.K.4 (treatment of additional pension)—
(a)in paragraph (1), for “1995 Regulations” substitute “2011 Regulations”;
(b)in paragraph (2)(a), for “1995” substitute “2011”;
(c)in paragraph (3)(a), for “1995 Regulations” substitute “2011 Regulations”;
(d)in paragraph (3)(b), for “1995 Regulations” substitute “2011 Regulations”;
(e)in paragraph (4)(a), for “1995 Regulations” substitute “2011 Regulations”;
(f)in paragraph (4)(b), for “1995 Regulations” substitute “2011 Regulations”;
(g)in paragraph (6)(b) for “1995” in the four places where it occurs substitute “2011”;
(h)in paragraph (7), for “1995” substitute “2011”; and
(i)in paragraph (8), for “1995 Regulations” substitute “2011 Regulations”.
86. In regulation 3.K.5 (treatment of additional service and pensionable earnings)—
(a)in paragraph (1)(b), for “1995” substitute “2011”;
(b)in paragraph (2)(a)—
(i)for “1995” in both places where it occurs substitute “2011”; and
(ii)for “19(2)” substitute “26(2)”;
(c)in paragraph (3)(a)—
(i)for “Q1(4)” substitute “Q1(6)”;
(ii)for “19(2)” substitute “26(2)”;
(iii)for “19(4)” substitute “26(4)”; and
(iv)for “1995” substitute “2011”;
(d)in paragraph (3)(b)—
(i)for “19(2)” substitute “26(2)”;
(ii)for “19(4)” substitute “26(4)”;
(iii)for “1995” substitute “2011”; and
(iv)for “(4) and (5)” substitute “(6) and (7)”; and
(e)in paragraph (3)(c)—
(i)for “20(2)” substitute “27(2)”;
(ii)for “19(4)” substitute “26(4)”.
87. In regulation 3.K.6 (treatment of unreduced retirement lump sum), in paragraph (1), for “1995” substitute “2011”.
88. In regulation 3.K.7 (treatment of 2008 Section Optants to whom regulation L1(3) of the 1995 Regulations applied immediately before 1st April 2008)—
(a)in the cross heading, for “1995 regulations” substitute “2011 Regulations”;
(b)in paragraph (1)(b), for “1995” substitute “2011”; and
(c)in paragraph (3)(b)—
(i)for “9” substitute “11”; and
(ii)for “1995” substitute “2011”.
89. In regulation 3.K.10 (transfers in: transitional period)—
(a)in paragraph (1)(b), for “1995 Regulations” substitute “2011 Regulations”; and
(b)in paragraph (2)(a), for “N1(4) of the 1995 ” substitute “N1(5) of the 2011”.
90. In regulation 3.K.11 (amount of pension and lump sum to be paid to a 2008 Section Optant), in paragraph (17)—
(a)in the definition of “1995 Section Pension Debit”, for “1995 Regulations” substitute “2011 Regulations”;
(b)in the definition of “Increase Factor”, for “1995 Regulations” substitute “2011 Regulations”; and
(c)in the definition of “Reduction Factor”—
(i)for “E8(7)(b) of the 1995” substitute “E14(7)(b) of the 2011”; and
(ii)for “E5” substitute “E11”.
91. In regulation 3.K.12 (nominations and notices accepted by the Scottish Ministers under the 1995 Regulations to apply under Chapter 3.E of these Regulations)—
(a)in the cross heading, for “1995” substitute “2011”;
(b)in paragraph (2)(a), for “1995” in both places where it occurs substitute “2011”;
(c)in paragraph (2)(b), for “1995” in both places where it occurs substitute “2011”; and
(d)in paragraph (2)(c), for “1995” substitute “2011”.
92. In regulation 3.K.13 (2008 Section Optants: transitional upper tier ill health pension), in paragraph (1)(a), for “E2A of the 1995” substitute “E3 of the 2011”.
93. In regulation 3.K.15 (application of regulation 3.D.8 where a 2008 Section Optant has submitted an application for ill health retirement under the 1995 Section)—
(a)in paragraph (1)(a), for “E2A of the 1995” substitute “E3 of the 2011”; and
(b)in paragraph (2)(b)—
(i)for “E2B” substitute “E4”;
(ii)for “E2A” substitute “E3”; and
(iii)for “1995” substitute “2011”.
94. In regulation 3.K.18 (transitional provision: treatment of additional service and pensionable earnings in respect of Optants retiring on the grounds of ill health)—
(a)in paragraph (2)(a), for “E2A of the 1995” substitute “E3 of the 2011”;
(b)in paragraph (2)(b)—
(i)for “1995” in both places where it occurs substitute “2011”; and
(ii)for “(19)” substitute “26”;
(c)in paragraph (2)(c)(i), for “1995” substitute “2011”;
(d)in paragraph (3)(a), for “E2A of the 1995” substitute “E3 of the 2011”;
(e)in paragraph (3)(b), for “1995” substitute “2011”; and
(f)in paragraph (4)(b)—
(i)for “1995” in the four places where it occurs substitute “2011 Regulations”;
(ii)for “19” in both places where it occurs substitute “26”;
(iii)after “Q7(3)” insert “or (4)”; and
(iv)for “E2A” substitute “E3”.
95. In regulation 3.K.20 (circumstances in which a 1995 Section member may defer making an option to join this Section of the scheme under regulation 3.K.2)—
(a)in paragraph (1)(a)(ii), for “1995” substitute “2011”;
(b)in paragraph (1)(b), for “E2A of the 1995” substitute “E3 of the 2011”;
(c)in paragraph (3)(b)(i), for “E2A of the 1995” substitute “E3 of the 2011”; and
(d)in paragraph (4)(b)—
(i)for “E5” substitute “E11”;
(ii)for “E6” substitute “E12”; and
(iii)for “1995” substitute “2011”.
96. In regulation 3.K.21 (2008 Section Optants who are in receipt of a lower tier ill health pension under regulation E2A of the 1995 Regulations)—
(a)in the cross heading, for “E2A of the 1995” substitute “E3 of the 2011”;
(b)in paragraph (1)(a), for “E2A of the 1995” substitute “E3 of the 2011”;
(c)in paragraph (4)(a), for “E2A of the 1995” substitute “E3 of the 2011”;
(d)in paragraph (5)(b), for “E2B of the 1995” substitute “E4 of the 2011”; and
(e)in paragraph (6)(a), for “E2B of the 1995” substitute “E4 of the 2011”.
97. In regulation 3.K.22 (lump sum payable on the death of a 2008 Section Optant who is in receipt of a lower tier ill health pension under regulation E2A of the 1995 Section)—
(a)in the cross heading, for “E2A of the 1995 Section” substitute “E3 of the 2011 Regulations”; and
(b)paragraph (1)(a), for “E2A of the 1995” substitute “E3 of the 2011”.
98. In regulation 3.K.23 (children’s pensions payable on the death of a 2008 Section Optant who is in receipt of a lower tier ill health pension under regulation E2A of the 1995 Regulations)—
(a)in the cross heading, for “E2A of the 1995” substitute “E3 of the 2011”; and
(b)in paragraph (1)(b), for “E2A of the 1995” substitute “E3 of the 2011”.
99. In regulation 3.L.2 (nominations and notices accepted by the Scottish Ministers under the 1995 Regulations and Chapter 2.E of these Regulations)—
(a)in the cross heading, for “1995” substitute “2011”;
(b)in paragraph (2)(a), for “1995” in both places where it occurs substitute “2011”;
(c)in paragraph (2)(b), for “1995” in both places where it occurs substitute “2011”; and
(d)in paragraph (2)(c), for “1995” substitute “2011”.
100. In regulation 3.L.3 (Waiting Period Joiners who are in receipt of a lower tier ill-health pension under Regulation E2A of the 1995 Regulations)—
(a)in the cross heading, for “E2A of the 1995” substitute “E3 of the 2011”;
(b)in paragraph (1)(a), for “E2A of the 1995” substitute “E3 of the 2011”;
(c)in paragraph (4)(a), for “E2A of the 1995” substitute “E3 of the 2011”;
(d)in paragraph (5)(b)—
(i)for “E2B of the 1995” substitute “E4 of the 2011”; and
(ii)for “E2A” substitute “E3”; and
(e)in paragraph (6)(a), for “E2B of the 1995” substitute “E4 of the 2011”.
101. In regulation 3.L.5 (children’s pensions payable on the death of a Waiting Period Joiner), in paragraph (1), for “1995 Regulations” substitute “2011 Regulations”.
102. In regulation 4.D.1 (pensionable service limit), in paragraph (5), in the definition of “LPS”, for “1995 Regulations” substitute “2011 Regulations”.
103. The National Health Service (Scotland) (Injury Benefits) Regulations 1998(5) are amended in accordance with this Part.
104. In regulation 2 (interpretation), in paragraph (1)—
(a)for the definition of “the Superannuation Scheme Regulations” substitute—
““the 2011 Regulations” means the National Health Service Superannuation Scheme (Scotland) Regulations 2011;”;
(b)for the definition of “dental list” substitute—
““dental list” has the meaning given to it by regulation 4 of the National Health Service (General Dental Services) (Scotland) Regulations 2010(6);”;
(c)in the definition of “average remuneration”—
(i)in sub-paragraph (a)(i), for “11(2) of Schedule 1 to the Superannuation Scheme” substitute “15(2) of Schedule 1 to the 2011”; and
(ii)in sub-paragraph (b)(i), for “Superannuation Scheme” substitute “2011”;
(d)in the definition of “essential services”, for “Superannuation Scheme” substitute “2011”;
(e)in the definition of “GP performer”, for “Superannuation Scheme” substitute “2011”;
(f)in the definition of “GP provider”, for “Superannuation Scheme” substitute “2011”;
(g)in the definition of “GMS contract”, for “Superannuation Scheme” substitute “2011”;
(h)in the definition of “GMS practice”, for “Superannuation Scheme” substitute “2011”;
(i)in the definition of “HPBMS contractor”, for “Superannuation Scheme” substitute “2011”;
(j)omit the definition of “ophthalmic provider”;
(k)in the definition of “OOH provider”, for “Superannuation Scheme” substitute “2011”;
(l)in the definition of “practitioner”—
(i)for “Superannuation Scheme” substitute “2011”; and
(ii)in sub-paragraph (i), for “1995” substitute “2011”;
(m)in the definition of “the Scheme”, for “Superannuation Scheme” substitute “2011”; and
(n)in the definition of “section 17 agreement provider”, for “Superannuation Scheme” substitute “2011”.
105. In regulation 4 (scale of benefits)—
(a)in paragraph (6)(a)(i), for “T5 or T6 of the Superannuation Scheme” substitute “T6 or T7 of the 2011”;
(b)in paragraph (6)(a)(ii)—
(i)for “E2A(7) or E7” and insert “E3(7) or E17”; and
(ii)for “Superannuation Scheme” substitute “2011”; and
(c)in paragraph (10)(a), for “Superannuation Scheme” substitute “2011”.
106. In regulation 8 (child’s allowance), in paragraph (6), for “1995” substitute “2011”.
107. In regulation 12 (incidental provisions), in paragraph (3), for “superannuation scheme regulations” substitute “2011 Regulations”.
108. The National Health Service Superannuation Scheme (Scotland) (Additional Voluntary Contributions) Regulations 1998(7) are amended in accordance with this Part.
109. In regulation 2 (interpretation)—
(a)in paragraph (1)—
(i)omit the definition of “the 1995 Regulations”;
(ii)after the definition of “the 2008 Regulations” insert—
““the 2011 Regulations” means the National Health Service Superannuation Scheme (Scotland) Regulations 2011;”;
(iii)in the definition of “child”, in sub-paragraph (a), for “1995” substitute “2011”;
(iv)in the definition of “date of retirement”, in sub-paragraph (a), for “E6 (preserved pension) of the 1995” substitute “E12 (preserved pension) of the 2011”;
(v)in the definition of “dependant”, in sub-paragraph (c)(i), for “1995” substitute “2011”;
(vi)in the definition of “NHS Superannuation Scheme”, for the words from “1995” to “be” substitute “2011 Regulations (the 1995 Section) and the 2008 Regulations (the 2008 Section)”;
(vii)in the definition of “normal benefit age”, in sub-paragraph (a), for “1995” substitute “2011”;
(viii)in the definition of “pensionable service”, in sub-paragraph (a), for “1995” substitute “2011”; and
(ix)in the definition of “retirement”, in sub-paragraph (a), for “1995” substitute “2011”; and
(b)in paragraph (2), for “1995” substitute “2011”.
110. In regulation 3 (making and acceptance of elections)—
(a)in paragraph (3)(b), for “1995” substitute “2011”; and
(b)in paragraph (6), for “1995” substitute “2011”.
111. In regulation 4 (payment and amount of additional contributions)—
(a)in paragraph (3)(b), for “1995” substitute “2011”; and
(b)in paragraph (3A)—
(i)in the definition of “employer”, for “1995” substitute “2011”; and
(ii)in the definition of “salary”, for “1995” substitute “2011”.
112. In regulation 6 (circumstances in which elections cease to have effect)—
(a)in paragraph (1)(a), for “E6 of the 1995” substitute “E12 of the 2011”;
(b)in paragraph (1)(c), for “1995” substitute “2011”; and
(c)in paragraph (1)(d), for “1995” substitute “2011”.
113. In regulation 9 (inward transfers: mis-sold pensions)—
(a)in paragraph (1)—
(i)for “1995” substitute “2011”; and
(ii)for “N3A” substitute “N5”;
(b)in paragraph (2), for “1995” substitute “2011”;
(c)in paragraph (3)(b), for “N3A(2)(a) of the 1995” substitute “N5 of the 2011”; and
(d)in paragraph (6)—
(i)in the definition of “opted out service”, for “N3A(2)(a) of the 1995” substitute “N5 of the 2011”; and
(ii)in the definition of “personal pension scheme”, for “1995” substitute “2011”.
114. In regulation 10 (outward transfers)—
(a)in paragraph (4)(a), for “1995” substitute “2011”;
(b)in paragraph (4A)(a), for “(early leaver without preserved pension) of the 1995” substitute “(applications for transfer value payments: time limits) of the 2011”; and
(c)in paragraph (8)—
(i)in sub-paragraph (b)(i), for “60” substitute “75”; and
(ii)in sub-paragraph (b)(ii), for “1995” substitute “2011”.
115. In regulation 11 (retirement and dependants’ pensions)—
(a)in paragraph (2)(b)(i), for “1995” substitute “2011”; and
(b)in paragraph (8), for “1995” substitute “2011”.
116. In regulation 14 (repayment of investments in certain cases), in paragraph (1)(b)(i), for “E9 of the 1995” substitute “E15 of the 2011”.
117. In regulation 15 (payments by Secretary of State)—
(a)in paragraph (3)(b)(ii)(aa), for “1995” substitute “2011”;
(b)in paragraph (9), for “E6 of the 1995” substitute “E12 of the 2011”; and
(c)in paragraph (10)(a), for the words from “E2(7)” to “1995” substitute “E2(8) (early retirement pension on ill health grounds (pre 1st April 2008)), E3(7) (early retirement on ill health grounds (post 1st April 2008)) or E12(7) (preserved pensions) of the 2011”.
118. In regulation 19 (offset for crime, negligence or fraud), for “T5 of the 1995” substitute “T6 of the 2011”.
119. In regulation 20 (loss of rights to benefit) for “T6 of the 1995” substitute “T7 of the 2011”.
120. In Schedule 2 (pension sharing on divorce or nullity of marriage or dissolution or nullity of civil partnership)—
(a)in paragraph 1(5)(b), for “1995” substitute “2011”;
(b)in paragraph 13(1)(a), for “T5 of the 1995” substitute “T6 of the 2011”;
(c)in paragraph 14(1)(a), for “T6 of the 1995” substitute “T7 of the 2011”; and
(d)in paragraph 14(1)(b), for “T6 of the 1995” substitute “T7 of the 2011”.
121. The National Health Service (Compensation for Premature Retirement) (Scotland) Regulations 2003(8) are amended in accordance with this Part.
122. In regulation 2 (interpretation), in paragraph (1)—
(a)in the definition of “officer”—
(i)for “Superannuation Scheme” in the three places where it occurs substitute “2011”; and
(ii)for “E3” substitute “E6”;
(b)omit the definition of “the Superannuation Scheme Regulations”;
(c)after the definition of “the 1980 Regulations” insert—
““the 2011 Regulations” means the National Health Service Superannuation Scheme (Scotland) Regulations 2011;”;
(d)in the definition of “pensionable employment”, for “Superannuation Scheme” substitute “2011”; and
(e)in the definition of “pensionable service” for “Superannuation Scheme” substitute “2011”.
123. In regulation 3 (persons to whom the Regulations apply)—
(a)in paragraph (a), for “E3 of the Superannuation Scheme” substitute “E6 of the 2011”; and
(b)in paragraph (b)—
(i)for “E3B of the Superannuation Scheme” substitute “E8 of the 2011”; and
(ii)for “E3” substitute “E6”.
124. In regulation 4 (payment of compensation)—
(a)in paragraph (1), for “E7 of the Superannuation Scheme” substitute “E13 of the 2011”;
(b)in paragraph (2), for “Superannuation Scheme” in both places where it occurs substitute “2011”; and
(c)in paragraph (3), for “E7 of the Superannuation Scheme” substitute “E13 of the 2011”.
125. In regulation 5 (crediting of additional period of service)—
(a)in paragraph (1)(a)(i), for “Superannuation Scheme” substitute “2011”;
(b)in paragraph (1)(b)(i), for “Superannuation Scheme” substitute “2011”; and
(c)in paragraph (3), for “Superannuation Scheme” substitute “2011”.
126. In regulation 6 (calculation of compensation)—
(a)in paragraph (1)—
(i)for “E3 of the Superannuation Scheme” substitute “E6 of the 2011”; and
(ii)for “E7” substitute “E13”;
(b)in paragraph (2), for “Superannuation Scheme” substitute “2011”;
(c)in paragraph (3), for “Superannuation Scheme” substitute “2011”;
(d)in paragraph (4), for “E3 of the Superannuation Scheme” substitute “E6 of the 2011”; and
(e)in paragraph (5), in the definition of “the whole-time equivalent”, for “Superannuation Scheme” substitute “2011”.
127. In regulation 7 (partial surrender of annual allowance)—
(a)for “Superannuation Scheme” substitute “2011”;
(b)for “(allocation of part of pension)” substitute “(allocation of pension by member for benefit of dependant)”; and
(c)for “Superannuation Regulations” substitute “2011 Regulations”.
128. In regulation 8 (compensation payable to widow, widower, surviving civil partner or dependants)—
(a)in paragraph (2)—
(i)for “Superannuation Scheme” substitute “2011”; and
(ii)for “Superannuation Regulations” substitute “2011 Regulations”;
(b)in paragraph (3), for “Superannuation Scheme” substitute “2011”; and
(c)in paragraph (4)—
(i)for “Superannuation Scheme” in both places where it occurs substitute “2011”; and
(ii)in the full out, for “Superannuation Regulations” substitute “2011 Regulations”.
129. In regulation 9 (compensation where lump sum on death becomes payable)—
(a)in paragraph (1), for “Superannuation Scheme” where it first occurs substitute “2011”;
(b)in paragraph (1)(b)—
(i)for “E3” substitute “E6”; and
(ii)for “E7 of the Superannuation Scheme” substitute “E13 of the 2011”; and
(c)in paragraph (2), for “F5(3A) of the Superannuation Scheme” substitute “F5(4) or (5) of the 2011”.
130. In regulation 10 (adjustments of compensation)—
(a)in paragraph (1), for “Superannuation Scheme” substitute “2011”; and
(b)in paragraph (2), in the full out, for “Superannuation Scheme” substitute “2011”.
131. In regulation 11 (reduction of compensation in certain cases), for “Superannuation Scheme” substitute “2011”.
132. In regulation 14 (miscellaneous provisions relating to payment of compensation), in paragraph (2), for “Superannuation Scheme” substitute “2011”.
133.—(1) This regulation applies in relation to any benefit which is being paid or may become payable under the regulations amended by these Regulations to or in respect of a person who, having served in an employment or office, service in which qualified the person to participate in the benefits provided under the regulations amended by these Regulations, ceased to serve therein before the provisions of these Regulations, applying to the person, have effect.
(2) Where, in a case to which this regulation applies, any provision of these Regulations would operate in relation to any person so as to place that person in a worse position than that person would have been if that provision had not applied, that person may elect that the provision shall not apply by giving notice in accordance with paragraph (3).
(3) A notice given pursuant to paragraph (2) shall be in writing and shall be delivered to the Scottish Ministers within 6 months of the coming into force of these Regulations or such longer period as the Scottish Ministers may allow.
(4) An election pursuant to paragraph (2) shall have effect in relation to the benefit referred to in paragraph (1) only to the extent that such benefit has accrued by virtue of periods of service rendered prior to the cessation referred to in paragraph (1) (or, if there has been more than one such cessation, the last of them before the relevant provisions of these Regulations applying to the person have effect) and in determining entitlement to, and the amount of, the benefit to that extent, such person shall be treated as if that person had never recommenced service at any time after that cessation (or, as the case may be, the last such cessation).
JOHN SWINNEY
A member of the Scottish Executive
St Andrew’s House,
Edinburgh
4th October 2011
We consent
MICHAEL FABRICANT
ANGELA WATKINSON
Two of the Lords Commissioners of Her Majesty’s Treasury
19th October 2011