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

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

(1) If a member in respect of whom an option under regulation 2.C.8 (option to pay additional periodical contributions), 2.C.10 (option to pay lump sum contribution) or 2.C.11 (lump sum contributions by employing authority) has been exercised dies before the end of the period of 12 months beginning with the date on which the option was exercised—

(a) an amount equal to the contributions paid under the option must be paid—

(i) in the case of an option under regulation 2.C.8 or 2.C.10, to the member's personal representatives; and

(ii) in the case of an option under regulation 2.C.11, to the employing authority which made the contribution; and

(b) regulation 2.C.14(4) (effect of payment of additional contributions) does not apply.

(2) If a member in respect of whom an option under regulation 2.C.8 has been exercised dies after the end of the period of 12 months beginning with the date on which the option was exercised and before the end of the contribution option period, regulation 2.C.14(4) applies as if all contributions due after the date of death had been made.

(3) If a member in respect of whom an option under regulation 2.C.8, 2.C.10 or 2.C.11 has been exercised becomes entitled to a pension under regulation 2.D.8 (early retirement on ill health: active members and non-contributing members) as a result of a claim made before the end of the period of 12 months beginning with the date on which the option was exercised—

(a) regulation 2.C.14(2) and (4) does not apply; and

(b) an amount equal to the contributions paid under the option must be paid—

(i) in the case of an option under regulation 2.C.8 or 2.C.10, to the member; and

(ii) in the case of an option under regulation 2.C.11, to the employing authority which made the contribution.

(4) Subject to regulation 2.C.13(5) and (6), if a member in respect of whom an option under regulation 2.C.8 has been exercised becomes entitled to a pension under regulation 2.D.8 before the end of the contribution option period as a result of a claim made after the end of the period of 12 months beginning with the date on which the option was exercised, regulation 2.C.14(2) and (4) applies as if all contributions under the option had been made.

(5) If a member in respect of whom an option under regulation 2.C.8, 2.C.10 or 2.C.11 has been exercised—

(a) becomes entitled to a pension under regulation 2.D.4 (early payment of pension with actuarial reduction), 2.D.10 (early retirement on ill health: deferred members) or 2.D.11 (early retirement on termination of employment by employing authority); or

(b) becomes entitled to a pension under regulation 2.D.5 (partial retirement: members aged at least 55) before reaching age 65,

the increase in the member's pension under Chapter 2.D (members' retirement benefits) which would otherwise be due under regulation 2.C.14(2) is reduced.

(6) The amount of the reduction is such amount as the Scottish Ministers determine, after consulting the scheme actuary, to be appropriate by reason of the payment of the increase before the member reaches 65.

(7) This regulation is subject to regulation 2.C.16 (effect of part payment of periodical contributions).

Modifications etc. (not altering text)

C1 Reg. 2.C.15 modified (1.4.2015) by The National Health Service Pension Scheme (Transitional and Consequential Provisions) (Scotland) Regulations 2015 (S.S.I. 2015/95), regs. 1(b), 23