The National Health Service Pension Scheme (Scotland) Regulations 2015

Paragraph 4 and 5 election and calculation

6.—(1) This paragraph applies to an election as mentioned in paragraph 4(4) or 5(2).

(2) The partners must exercise the election by giving notice in writing to their contracting Health Board (or someone appointed to act on its behalf) in accordance with sub-paragraph (3).

(3) A notice under this sub-paragraph must—

(a) be signed by all of the partners;

(b) state as a fraction each partner’s share in the partnership profits; and

(c) state the name of the contracting Health Board on whose list every practitioner in the partnership is included.

(4) A notice relating to an election under paragraph 5(2) must also in respect of every partner who is in NHS employment—

(a) state the name of the employing authority;

(b) state the pensionable earnings received in respect of the employment;

(c) include an undertaking to give the contracting Health Board (or someone appointed to act on its behalf) notice in writing at the end of each scheme year of the pensionable earnings received in respect of the employment in the scheme year.

(5) A notice under this paragraph takes effect—

(a) on the date agreed between the partners and the contracting Health Board (or someone appointed to act on its behalf); or

(b) failing such agreement, on the date specified by the scheme manager.

(6) A notice under this paragraph—

(a) may be cancelled or amended by a subsequent such notice;

(b) continues in effect until cancelled or, if earlier, there is a change in the partnership.

(7) Calculations for the purposes of paragraphs 4(2) and 5(2) must be carried out by the contracting Health Board (or someone appointed to act on its behalf).