The National Health Service Superannuation Scheme (2008 Section) (Scotland) Regulations 2013

1. Introductory Text

2. PART 1 INTRODUCTORY AND GENERAL

   1. CHAPTER 1.A INTRODUCTION

      1. 1.A.1. Citation and commencement

      2. 1.A.2. Application of remaining Parts

   2. CHAPTER 1.B ACCOUNTS AND INFORMATION

      1. 1.B.1. Actuarial reports and accounts

      2. 1.B.2. Provision of information for tax purposes

3. PART 2 BENEFITS FOR OFFICERS

   1. CHAPTER 2.A INTRODUCTION

      1. Preliminary

         1. 2.A.1. Interpretation of Part 2: general

         2. 2.A.1A. Civil partnerships and marriage of same sex couples

         3. 2.A.2. Interpretation: further provisions

      2. Pensionable service

         1. 2.A.3. Meaning of “pensionable service”

         2. 2.A.4. Meaning of “pensionable service”: part-time service

         3. 2.A.5. Pensionable service: breaks in service

      3. Qualifying service

         1. 2.A.6. Meaning of “qualifying service”

         2. 2.A.7. Qualifying service: disregard of breaks in service

      4. Calculating service

         1. 2.A.8. Calculation of periods of membership or service

      5. Pensionable pay

         1. 2.A.9. Meaning of “pensionable pay”

         2. 2.A.10. Pensionable pay: breaks in service

      6. Reckonable pay

         1. 2.A.11. Meaning of “reckonable pay”: general

         2. 2.A.12. Adjustments for inflation in determining reckonable pay

         3. 2.A.13. Restriction on pensionable pay used for calculating benefits in respect of capped transferred-in service

         4. 2.A.13A. Restriction of reckonable pay where the Scottish Ministers consider the amount is inordinate

         5. 2.A.14. Meaning of “reckonable pay”: non-concurrent part-time employment

         6. 2.A.15. Meaning of “reckonable pay”: concurrent part-time employments

         7. 2.A.16. Out of hours providers

   2. CHAPTER 2.B MEMBERSHIP

      1. Eligibility

         1. 2.B.1. Eligibility: general

         2. 2.B.2. Eligibility: transitional

         3. 2.B.3. Restrictions on eligibility: general

      2. Concurrent employments

         1. 2.B.4. Concurrent employments

      3. Joining and leaving the scheme

         1. 2.B.5. Joining this Section of the scheme

         2. 2.B.6. Opting out of this Section of the scheme

         3. 2.B.7. Restriction on further participation in this Section of the scheme

   3. CHAPTER 2.C CONTRIBUTIONS

      1. Basic contributions by members

         1. 2.C.1. Contributions by members

         2. 2.C.2. Contribution rate for members other than non-GP providers

         3. 2.C.3. Determination of pensionable pay for the purposes of setting a contribution rate for members other than non-GP providers

         4. 2.C.4. Contribution rate and determination of pensionable earnings for non-GP providers

      2. Contributions by employing authorities

         1. 2.C.5. Contributions by employing authorities: general

         2. 2.C.6. Contributions by employing authorities: early retirement on termination of employment

         3. 2.C.7. Guarantees, indemnities and bonds

      3. Additional contributions to purchase additional pension

         1. 2.C.8. Member's option to pay additional periodical contributions to purchase additional pension

         2. 2.C.9. Effect of member being absent or leaving and rejoining this Section of the scheme during the contribution option period

         3. 2.C.10. Member's option to pay lump sum contribution to purchase additional pension

         4. 2.C.11. Payment of additional lump sum contributions by employing authority

         5. 2.C.12. Exercise of options under regulations 2.C.8, 2.C.10 and 2.C.11

         6. 2.C.13. Cancellation of options under regulation 2.C.8

         7. 2.C.14. Effect of payment of additional contributions

         8. 2.C.15. Effect of death or early payment of pension after option exercised under regulation 2.C.8, 2.C.10 or 2.C.11

         9. 2.C.16. Effect of part payment of periodical contributions

         10. 2.C.17. Revaluation of increases bought under options: members' pensions

      4. Repayment of contributions

         1. 2.C.18. Repayment of contributions

   4. CHAPTER 2.D MEMBERS' RETIREMENT BENEFITS

      1. Entitlement to pensions

         1. 2.D.1. Normal retirement pensions

         2. 2.D.2. Pension credit members

         3. 2.D.3. Late payment of pension with actuarial increase

         4. 2.D.4. Early payment of pension with actuarial reduction

         5. 2.D.5. Partial retirement: members aged at least 55

         6. 2.D.6. Increase in pensionable pay following exercise of option under regulation 2.D.5

         7. 2.D.7. Application of regulations 2.D.5 and 2.D.6 where concurrent part-time employments held

         8. 2.D.8. Early retirement on ill health: active members and non-contributing members

         9. 2.D.9. Re-assessment of entitlement to an ill health pension determined under regulation 2.D.8

         10. 2.D.10. Early retirement on ill health: deferred members

         11. 2.D.11. Early retirement on termination of employment by employing authority

         12. 2.D.12. Option to have periods of service treated separately where pay is reduced

         13. 2.D.13. Exceptions to requirement that NHS employment must have ceased

      2. Options to exchange pension for lump sum

         1. 2.D.14. General option to exchange part of pension for lump sum

         2. 2.D.15. Option for members in serious ill health to exchange whole pension for lump sum

      3. Pension debit members and pension credit members

         1. 2.D.16. Reduction in pension debit member's benefits

      4. Allocation

         1. 2.D.17. Election to allocate pension

         2. 2.D.18. Procedure for election under regulation 2.D.17

         3. 2.D.19. Effect of allocation

      5. Dual capacity membership

         1. 2.D.20. Dual capacity membership

      6. Contracting-out obligations (GMPs, etc.)

         1. 2.D.21. Guaranteed minimum pensions etc.

   5. CHAPTER 2.E DEATH BENEFITS

      1. Pensions for surviving dependent adults

         1. 2.E.1. Surviving dependent adult's pension

         2. 2.E.2. Meaning of “surviving scheme partner”

         3. 2.E.3. Amount of surviving adult's pension: active members and non-contributing members

         4. 2.E.4. Amount of surviving adult's pension: pensioner members

         5. 2.E.5. Amount of surviving adult's pension: deferred members

         6. 2.E.6. Amount of surviving adult's pension: recent leavers

         7. 2.E.7. Amount of surviving adult's pension: re-employed pensioners

      2. Pensions for surviving dependent children

         1. 2.E.8. Surviving dependent child's pension

         2. 2.E.9. Meaning of “dependent child”

         3. 2.E.10. Amount of surviving child's pension: active members and non-contributing members

         4. 2.E.11. Amount of surviving child's pension: pensioner members

         5. 2.E.12. Amount of surviving child's pension: deferred members

         6. 2.E.13. Amount of surviving child's pension: recent leavers

         7. 2.E.14. Amount of surviving child's pension: re-employed pensioners

         8. 2.E.15. Amount of surviving child's pension: power to increase

      3. Lump sum death benefits

         1. 2.E.16. Lump sum benefits on death: introduction

         2. 2.E.17. Amount of lump sum: single capacity members and recent leavers (disregarding regulation 2.D.5 employments)

         3. 2.E.18. Amount of lump sum: dual capacity members (disregarding regulation 2.D.5 employments)

         4. 2.E.19. Amount of lump sum: dual capacity members (members with pensions under regulation 2.D.5)

         5. 2.E.20. Amount of lump sum: pension credit members

         6. 2.E.21. Pension payable when member dies on or after reaching age 75

         7. 2.E.22. Payment of lump sums or pensions on death

         8. 2.E.23. Tax treatment under the 2004 Act of lump sums payable on pensioners' deaths

      4. Miscellaneous and general provisions

         1. 2.E.24. Death during period of absence

         2. 2.E.25. Polygamous marriages

         3. 2.E.26. Dual capacity membership: death benefits

         4. 2.E.27. Guaranteed minimum pensions for surviving spouses and civil partners

   6. CHAPTER 2.F TRANSFERS

      1. Transfers-out

         1. 2.F.1. Introduction: rights to transfer value payment

         2. 2.F.2. Applications for statements of entitlement

         3. 2.F.3. Applications for transfer value payments: general

         4. 2.F.4. Applications for transfer value payments: time limits

         5. 2.F.5. Ways in which transfer value payments may be applied

         6. 2.F.6. Calculating amounts of transfer value payments

         7. 2.F.7. Effect of transfers-out

      2. Transfers-in

         1. 2.F.8. Right to apply for acceptance of transfer value payment from another scheme

         2. 2.F.9. Procedure for applications under regulation 2.F.8

         3. 2.F.10. Acceptance of transfer value payments

         4. 2.F.11. Calculation of transferred-in pensionable service

         5. 2.F.12. Meaning of “capped transferred-in service”

         6. 2.F.13. Public sector transfer arrangements

         7. 2.F.14. Bulk transfers-out

         8. 2.F.15. Bulk transfers-in

         9. 2.F.16. EU and other overseas transfers

      3. Transfers across

         1. 2.F.17. Transfers across from the 1995 Section

         2. 2.F.18. Right to transfer a deferred pension to the 2015 Scheme

   7. CHAPTER 2.G RE-EMPLOYMENT AND REJOINING THE SCHEME

      1. Preliminary

         1. 2.G.1. Application of Chapter 2.G

      2. General rule: separate treatment of service etc. except where unfavourable to member

         1. 2.G.2. General rule: separate treatment of service etc.

         2. 2.G.3. Exception to general rule in regulation 2.G.2

      3. Special rules about re-employment of ill health pensioners

         1. 2.G.4. Effect of re-employment on upper tier ill health pensions

         2. 2.G.5. Re-employed lower tier ill health pensioners

      4. Special rule for members transferred out on transfer of undertaking

         1. 2.G.6. Deferred pension becoming payable during NHS re-employment as a result of a transfer of undertaking

   8. CHAPTER 2.H ABATEMENT

      1. 2.H.1. Application of Chapter 2.H

      2. 2.H.2. Information

      3. 2.H.3. Reduction of pension

      4. 2.H.4. Meaning of “relevant income”

      5. 2.H.5. Meaning of “previous pay”: general

      6. 2.H.6. Meaning of “previous pay”: members with concurrent employments

      7. 2.H.7. Application of this Chapter to part-time employment

      8. 2.H.8. Employed pensioners with more than one pension

      9. 2.H.9. Provisional reductions and later adjustments

   9. CHAPTER 2.J MISCELLANEOUS AND SUPPLEMENTARY PROVISIONS

      1. Scheme administrator

         1. 2.J.1. Appointment of scheme administrator

      2. Claims

         1. 2.J.2. Claims for benefits

      3. Provision of information

         1. 2.J.3. Provision of information: continuing entitlement to benefit

      4. Power to extend time limits

         1. 2.J.4. Power to extend time limits

      5. Beneficiaries who are incapable of looking after their affairs

         1. 2.J.5. Beneficiaries who are incapable of looking after their affairs

      6. Commutation of small pensions

         1. 2.J.6. Commutation of small pensions

      7. Reduction in and forfeiture of benefits

         1. 2.J.7. Reduction in benefits in cases where loss caused by member's crime, negligence or fraud

         2. 2.J.8. Forfeiture of rights to benefits

      8. Provisions about tax

         1. 2.J.9. Deduction of tax

      9. Interest on delayed payments

         1. 2.J.10. Interest on late payment of benefits and refunds of contributions

         2. 2.J.10A. Interest and administration charges: late paid contributions

      10. Determinations

          1. 2.J.11. Determination of questions

      11. General prohibition on unauthorised payments

          1. 2.J.12. General prohibition on unauthorised payments

      12. Prohibition on assignment or charging of benefits

          1. 2.J.13. Prohibition on assignment or charging of benefits

      13. Record keeping and contribution estimates

          1. 2.J.14. Employing authority and certain member record keeping and contribution estimates

          2. 2.J.15. Benefit information statements

   10. CHAPTER 2.K 2008 SECTION OPTANTS

       1. Application and options

          1. 2.K.1. Application of Chapter 2.K

          2. 2.K.2. Options for a member of the 1995 Section to join this Section of the scheme

       2. Transfer of service from the 1995 Section

          1. 2.K.3. Service credited from the 1995 Section

          2. 2.K.4. Treatment of additional pension

          3. 2.K.5. Treatment of additional service

          4. 2.K.6. Treatment of unreduced retirement lump sum

          5. 2.K.7. Treatment of 2008 Section Optants to whom regulation L1(3) of the 2011 Regulations applied immediately before 1st April 2008

          6. 2.K.8. Pension debit members

          7. 2.K.9. Treatment of 2008 Section Optants to whom regulation R8 of the 2011 Regulations applied immediately before 1st April 2008

          8. 2.K.10. Restriction on pensionable pay used for calculating benefits in respect of capped Optant service

          9. 2.K.11. Meaning of “capped Optant service”

          10. 2.K.12. Amount of pension and lump sum to be paid to a 2008 Section Optant

       3. Miscellaneous provisions

          1. 2.K.13. Transfers-in: transitional provision

          2. 2.K.14. 2008 Section Optants: transitional upper tier ill health pension

          3. 2.K.15. Treatment of ill health retirement applications made by 2008 Section Optants within one year of joining this Section of the scheme

          4. 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

          5. 2.K.17. Application of regulation 2.D.9 where a 2008 Section Optant has submitted an application for ill health retirement under this Section of the scheme within a year of joining this Section of the scheme

          6. 2.K.18. Transitional provision: treatment of additional service in respect of Optants retiring on the grounds of ill health

          7. 2.K.19. Circumstances in which a member of the 1995 Section may defer making an option to join this Section of the scheme under regulation 2.K.2

          8. 2.K.20. Nominations and notices accepted by the Scottish Ministers under the 2011 Regulations to apply under Chapter 2.E

          9. 2.K.21. Late payment of pension with actuarial increase for a 2008 Section Optant

          10. 2.K.22. 2008 Section Optants who are in receipt of a lower tier ill health pension under regulation E3 of the 2011 Regulations

          11. 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 E3 of the 2011 Regulations

          12. 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 E3 of the 2011 Regulations.

   11. CHAPTER 2.L WAITING PERIOD JOINERS

       1. 2.L.1. Application of Chapter 2.L

       2. 2.L.2. Nominations and notices accepted by the Scottish Ministers under the 2011 Regulations to apply under Chapter 2.E

       3. 2.L.3. Waiting Period Joiners who are in receipt of a lower tier ill health pension under regulation E3 of the 2011 Regulations

       4. 2.L.4. Lump sum payable on the death of a Waiting Period Joiner

       5. 2.L.5. Children's pensions payable on the death of a Waiting Period Joiner

4. PART 3 BENEFITS FOR PRACTITIONERS, ETC.

   1. CHAPTER 3.A INTRODUCTION

      1. Preliminary

         1. 3.A.1. Interpretation of Part 3: general

         2. 3.A.1A. Civil partnerships and marriage of same sex couples

         3. 3.A.2. Interpretation: further provisions

      2. Pensionable service

         1. 3.A.3. Meaning of “pensionable service”

         2. 3.A.4. Pensionable service: breaks in service

      3. Qualifying service

         1. 3.A.5. Meaning of “qualifying service”

         2. 3.A.6. Qualifying service: disregard of breaks in service

      4. Pensionable earnings

         1. 3.A.7. Meaning of “pensionable earnings”

         2. 3.A.8. Pensionable earnings: breaks in service

         3. 3.A.9. Calculating pensionable earnings of medical practitioners in partnership

         4. 3.A.10. Elections relating to calculation of pensionable earnings in medical partnerships

         5. 3.A.11. Meaning of pensionable earnings in relation to other practitioners

         6. 3.A.12. Exclusions and deductions from pensionable earnings: all practitioners

         7. 3.A.13. Limit on pensionable earnings: dental practitioners carrying on deceased person's business

         8. 3.A.14. Out of hours providers

   2. CHAPTER 3.B MEMBERSHIP

      1. Eligibility

         1. 3.B.1. Eligibility: general

         2. 3.B.2. Eligibility: transitional

         3. 3.B.3. Restrictions on eligibility: general

      2. Concurrent employments

         1. 3.B.4. Concurrent employments

      3. Joining and leaving the scheme

         1. 3.B.5. Joining this Section of the scheme

         2. 3.B.6. Opting out of this Section of the scheme

         3. 3.B.7. Restriction on further participation in this Section of the scheme

         4. 3.B.8. Membership: locum practitioners

   3. CHAPTER 3.C CONTRIBUTIONS

      1. Basic contributions by members

         1. 3.C.1. Contributions by members

         2. 3.C.2. Members' contribution rate

      2. Contributions by employing authorities

         1. 3.C.3. Contributions by employing authorities: general

         2. 3.C.4. Guarantees, indemnities and bonds

      3. Payment of contributions

         1. 3.C.5. Payment of contributions

      4. Additional contributions to purchase additional pensions

         1. 3.C.6. Member's option to pay additional periodical contributions to purchase additional pension

         2. 3.C.7. Effect of member being absent or leaving and rejoining this Section of the scheme during the contribution option period

         3. 3.C.8. Member's option to pay lump sum contribution to purchase additional pension

         4. 3.C.9. Payment of additional lump sum contributions by employing authority

         5. 3.C.10. Exercise of options under regulations 3.C.6, 3.C.8 and 3.C.9

         6. 3.C.11. Cancellation of options under regulation 3.C.6

         7. 3.C.12. Effect of payment of additional contributions

         8. 3.C.13. Effect of death or early payment of pension after option exercised under regulation 3.C.6, 3.C.8 or 3.C.9

         9. 3.C.14. Effect of part payment of periodical contributions

         10. 3.C.15. Revaluation of increases bought under options: members' pensions

      5. Repayment of contributions

         1. 3.C.16. Repayment of contributions

   4. CHAPTER 3.D MEMBERS' RETIREMENT BENEFITS

      1. Entitlement to pensions

         1. 3.D.1. Normal retirement pensions

         2. 3.D.2. Pension credit members

         3. 3.D.3. Late payment of pension with actuarial increase

         4. 3.D.4. Early payment of pension with actuarial reduction

         5. 3.D.5. Partial retirement: members aged at least 55

         6. 3.D.6. Increase in level of engagement following exercise of option under regulation 3.D.5

         7. 3.D.7. Early retirement on ill health: active members and non-contributing members

         8. 3.D.8. Re-assessment of entitlement to an ill health pension determined under regulation 3.D.7

         9. 3.D.9. Early retirement on ill health: deferred members

      2. Options to exchange pension for lump sum

         1. 3.D.10. General option to exchange part of pension for lump sum

         2. 3.D.11. Option for members in serious ill health to exchange whole pension for lump sum

      3. Pension debit members and pension credit members

         1. 3.D.12. Reduction in pension debit member's benefits

      4. Allocation

         1. 3.D.13. Election to allocate pension

         2. 3.D.14. Procedure for election under regulation 3.D.13

         3. 3.D.15. Effect of allocation

      5. Dual capacity membership

         1. 3.D.16. Dual capacity membership

      6. Contracting-out obligations (GMPs, etc.)

         1. 3.D.17. Guaranteed minimum pensions etc.

         2. 3.D.18. Exceptions to requirement that NHS employment must have ceased

   5. CHAPTER 3.E DEATH BENEFITS

      1. Pensions for surviving dependent adults

         1. 3.E.1. Surviving dependent adult's pension

         2. 3.E.2. Meaning of “surviving scheme partner”

         3. 3.E.3. Amount of surviving adult's pension: active members and non-contributing members

         4. 3.E.4. Amount of surviving adult's pension: pensioner members

         5. 3.E.5. Amount of surviving adult's pension: deferred members

         6. 3.E.6. Amount of surviving adult's pension: recent leavers

         7. 3.E.7. Amount of surviving adult's pension: re-employed pensioners

      2. Pensions for surviving dependent children

         1. 3.E.8. Surviving dependent child's pension

         2. 3.E.9. Meaning of “dependent child”

         3. 3.E.10. Amount of surviving child's pension: active members and non-contributing members

         4. 3.E.11. Amount of surviving child's pension: pensioner members

         5. 3.E.12. Amount of surviving child's pension: deferred members

         6. 3.E.13. Amount of surviving child's pension: recent leavers

         7. 3.E.14. Amount of surviving child's pension: re-employed pensioners

         8. 3.E.15. Amount of surviving child's pension: power to increase

      3. Lump sum death benefits

         1. 3.E.16. Lump sum benefits on death: introduction

         2. 3.E.17. Amount of lump sum: single capacity members and recent leavers (disregarding regulation 3.D.5 employments)

         3. 3.E.18. Amount of lump sum: dual capacity members (disregarding regulation 3.D.5 employments)

         4. 3.E.19. Amount of lump sum: dual capacity members (members with pensions under regulation 3.D.5)

         5. 3.E.20. Amount of lump sum: pension credit members

         6. 3.E.21. Pension payable when member dies on or after reaching age 75

         7. 3.E.22. Payment of lump sums or pensions on death

         8. 3.E.23. Tax treatment under the 2004 Act of lump sums payable on pensioners' deaths

      4. Miscellaneous and general provisions

         1. 3.E.24. Death during period of absence

         2. 3.E.25. Polygamous marriages

         3. 3.E.26. Dual capacity membership: death benefits

         4. 3.E.27. Guaranteed minimum pensions for surviving spouses and civil partners

   6. CHAPTER 3.F TRANSFERS

      1. Transfers-out

         1. 3.F.1. Introduction: rights to transfer value payment

         2. 3.F.2. Applications for statements of entitlement

         3. 3.F.3. Applications for transfer value payments: general

         4. 3.F.4. Applications for transfer value payments: time limits

         5. 3.F.5. Ways in which transfer value payments may be applied

         6. 3.F.6. Calculating amounts of transfer value payments

         7. 3.F.7. Effect of transfers-out

      2. Transfers-in

         1. 3.F.8. Right to apply for acceptance of transfer value payment from another scheme

         2. 3.F.9. Procedure for applications under regulation 3.F.8

         3. 3.F.10. Acceptance of transfer value payments

         4. 3.F.11. Calculation of increase to pensionable earnings as a result of a transfer-in

         5. 3.F.12. Meaning of capped increase to pensionable earnings

         6. 3.F.13. Public sector transfer arrangements

         7. 3.F.14. Bulk transfers-out

         8. 3.F.15. Bulk transfers-in

         9. 3.F.16. EU and other overseas transfers

      3. Transfers across

         1. 3.F.17. Transfers across from the 1995 Section

         2. 3.F.18. Right to transfer a deferred pension to the 2015 Scheme

   7. CHAPTER 3.G RE-EMPLOYMENT AND REJOINING THE SCHEME

      1. Preliminary

         1. 3.G.1. Application of Chapter 3.G

      2. General rule: separate treatment of service etc. except where unfavourable to member

         1. 3.G.2. General rule: separate treatment of service etc.

         2. 3.G.3. Exception to general rule in regulation 3.G.2

      3. Special rules about re-employment of ill health pensioners

         1. 3.G.4. Effect of re-employment on upper tier ill health pensions

         2. 3.G.5. Re-employed lower tier ill health pensioners

   8. CHAPTER 3.H ABATEMENT

      1. 3.H.1. Application of Chapter 3.H

      2. 3.H.2. Information

      3. 3.H.3. Reduction of pension

      4. 3.H.4. Meaning of “relevant income”

      5. 3.H.5. Meaning of “previous earnings”: general

      6. 3.H.6. Employed pensioners with more than one pension

      7. 3.H.7. Provisional reductions and later adjustments

   9. CHAPTER 3.J MISCELLANEOUS AND SUPPLEMENTARY PROVISIONS

      1. Scheme administrator

         1. 3.J.1. Appointment of scheme administrator

      2. Claims

         1. 3.J.2. Claims for benefits

      3. Provision of information

         1. 3.J.3. Provision of information: continuing entitlement to benefit

      4. Power to extend time limits

         1. 3.J.4. Power to extend time limits

      5. Beneficiaries who are incapable of looking after their affairs

         1. 3.J.5. Beneficiaries who are incapable of looking after their affairs

      6. Commutation of small pensions

         1. 3.J.6. Commutation of small pensions

      7. Reduction in and forfeiture of benefits

         1. 3.J.7. Reduction in benefits in cases where loss caused by member's crime, negligence or fraud

         2. 3.J.8. Forfeiture of rights to benefits

      8. Provisions about tax

         1. 3.J.9. Deduction of tax

      9. Interest on delayed payments

         1. 3.J.10. Interest on late payment of benefits and refunds of contributions

         2. 3.J.10A. Interest and administration charges: late paid contributions

      10. Determinations

          1. 3.J.11. Determination of questions

      11. General prohibition on unauthorised payments

          1. 3.J.12. General prohibition on unauthorised payments

      12. Prohibition on assignment or charging of benefits

          1. 3.J.13. Prohibition on assignment or charging of benefits

      13. Record keeping and contribution estimates

          1. 3.J.14. Employing authority and certain member record keeping and contribution estimates

          2. 3.J.15. Benefit information statements

   10. CHAPTER 3.K 2008 SECTION OPTANTS

       1. Application and options

          1. 3.K.1. Application of Chapter 3.K

          2. 3.K.2. Options for a member of the 1995 Section to join this Section of the scheme

       2. Transfer of service and pensionable earnings from the 1995 Section

          1. 3.K.3. Service and pensionable earnings credited from the 1995 Section

          2. 3.K.4. Treatment of additional pension

          3. 3.K.5. Treatment of additional service and pensionable earnings

          4. 3.K.6. Treatment of unreduced retirement lump sum

          5. 3.K.7. Treatment of 2008 Section Optants to whom regulation L1(3) of the 2011 Regulations applied immediately before 1st April 2008

          6. 3.K.8. Pension debit members

          7. 3.K.9. Pensionable earnings credited under regulations 3.K.3 and 3.K.5 to be treated as capped Optant pensionable earnings

          8. 3.K.10. Amount of pension and lump sum to be paid to a 2008 Section Optant

       3. Miscellaneous provisions

          1. 3.K.11. Transfers-in: transitional provision

          2. 3.K.12. 2008 Section Optants: transitional upper tier ill health pension

          3. 3.K.13. Treatment of ill health retirement applications made by 2008 Section Optants within one year of joining this Section of the scheme

          4. 3.K.14. Application of regulation 3.D.8 where a 2008 Section Optant has submitted an application for ill health retirement under the 1995 Section

          5. 3.K.15. Application of regulation 3.D.8 where a 2008 Section Optant has submitted an application for ill health retirement under this Section of the scheme within a year of joining this Section of the scheme

          6. 3.K.16. Transitional provision: treatment of additional service and pensionable earnings in respect of Optants retiring on the grounds of ill health

          7. 3.K.17. Treatment of service credited from the 1995 Section when benefits in cases of mixed service are payable

          8. 3.K.18. Circumstances in which a member of the 1995 Section may defer making an option to join this Section of the scheme under regulation 3.K.2

          9. 3.K.19. Nominations and notices accepted by the Scottish Ministers under the 2011 Regulations to apply under Chapter 3.E

          10. 3.K.20. Late payment of pension with actuarial increase for a 2008 Section Optant

          11. 3.K.21. 2008 Section Optants who are in receipt of a lower tier ill health pension under regulation E3 of the 2011 Regulations

          12. 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 E3 of the 2011 Regulations

          13. 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 E3 of the 2011 Regulations

   11. CHAPTER 3.L WAITING PERIOD JOINERS

       1. 3.L.1. Application of Chapter 3.L

       2. 3.L.2. Nominations and notices accepted by the Scottish Ministers under the 2011 Regulations to apply under Chapter 3.E

       3. 3.L.3. Waiting Period Joiners who are in receipt of a lower tier ill health pension under regulation E3 of the 2011 Regulations

       4. 3.L.4. Lump sum payable on the death of a Waiting Period Joiner

       5. 3.L.5. Children's pensions payable on the death of a Waiting Period Joiner

5. PART 4 BENEFITS IN CASES OF MIXED SERVICE

   1. CHAPTER 4.A INTRODUCTION

      1. Application of Part 4

         1. 4.A.1. Application of Part 4

      2. Preliminary

         1. 4.A.2. Interpretation: general

   2. CHAPTER 4.B COMPARISON OF ENTITLEMENTS

      1. Application of Chapter 4.B

         1. 4.B.1. Application of Chapter 4.B

      2. Officer service before practitioner service

         1. 4.B.2. Cases with up to 10 years of officer service

         2. 4.B.3. Cases with more than 10 years of officer service

      3. Officer service after practitioner service

         1. 4.B.4. Cases with less than one year of officer service

         2. 4.B.5. Cases with more than one year of officer service

      4. Concurrent officer and practitioner service

         1. 4.B.6. Cases with less than one year of concurrent officer service

         2. 4.B.7. Cases with more than one year of concurrent officer service

      5. Non-concurrent officer and practitioner service

         1. 4.B.8. Cases with non-concurrent officer service between periods of practitioner service

      6. Calculation methods

         1. 4.B.9. Calculation method A

         2. 4.B.10. Calculation method B

         3. 4.B.11. Calculation method C

         4. 4.B.12. Calculation method D

   3. CHAPTER 4.C MODIFICATION OF BENEFITS

      1. Members' retirement benefits

         1. 4.C.1. Top-up where reference amount greater than base amount

      2. Death benefits

         1. 4.C.2. Death benefits where member entitled to top-up

   4. CHAPTER 4.D GENERAL MODIFICATIONS

      1. Year service limit

         1. 4.D.1. Pensionable service limit

      2. Applications, claims and notices

         1. 4.D.2. Applications, claims and notices

      3. Abatement

         1. 4.D.3. Reduction of pension

6. PART 5 MISCELLANEOUS AND SUPPLEMENTARY

   1. CHAPTER 5.A PERSONS DETRIMENTALLY AFFECTED

      1. 5.A.1. Options to persons detrimentally affected by these Regulations

   2. CHAPTER 5.B REVOCATIONS, SAVINGS AND TRANSITIONALS

      1. 5.B.1. Revocations, savings and transitional provisions

7. Signature

8. 1. SCHEDULE

      REVOCATIONS

9. Explanatory Note