The National Health Service Pension Scheme (Scotland) Regulations 2015

Failure of member to comply with this Schedule

4.—(1) If, in respect of a scheme year, a practitioner or non-GP provider has failed to comply with the requirements of whichever of paragraph 1 or 2 applies to the member, the member’s pensionable earnings for the scheme year are zero.

This is subject to sub-paragraphs (2) and (3).

(2) If, in respect of a scheme year, the employing authority of a practitioner or non-GP provider member is in possession of a figure representing all or part of the member’s pensionable earnings for that year, the scheme manager may treat that figure as the amount of the member’s pensionable earnings for the year where—

(a) the member has failed to comply with the requirements of whichever of paragraph 1 or 2 applies to the member; and

(b) a benefit in respect of the member’s service as a practitioner or non-GP provider is payable to, or in respect of the member, under these Regulations.

(3) If, in respect of a scheme year, a practitioner or non-GP provider (the member)—

(a) dies without complying with the requirements of whichever of paragraph 1, 2 or 3 applies to the member; or

(b) is, in the opinion of the scheme manager, unable to look after the member’s own affairs by reason of illness or lack of capacity,

the scheme manager may require the member’s executors or a person (or persons) duly authorised to act on the member’s behalf to provide the relevant certificate, notice or statement within the period specified in sub-paragraph (4).

(4) The period is—

(a) that referred to in whichever of paragraph 1 or 2 was or is applicable to the member; or

(b) such other period as the scheme manager permits.