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Making and acceptance of elections

4.—(1) Subject to paragraph (3), a person in pensionable employment may elect to pay contributions under these Regulations—

(a)for investment under regulation 8(1) to provide for one or more of the benefits referred to in regulation 12(1); and

(b)for investment under regulation 8(2) to provide for a lump sum death benefit.

(2) An election under paragraph (1) may relate to contributions to be paid by, or on behalf of, the contributor or contributions to be paid by the contributor’s employer or both.

(3) An election under paragraph (1) does not have effect if the person making it is on leave of absence from work due to ill-health on the date on which the notice of such an election is received by the Scottish Ministers.

(4) An election under paragraph (1) must be made by giving written notice to the Scottish Ministers specifying—

(a)whether the election relates to paragraph (1) (a) or (b), or both;

(b)the amount of the contributions; and

(c)in relation to contributions for the purposes of investment under regulation 8(1), the authorised fund or funds in which the contributions are to be invested,

and, subject to paragraph (5), must be accepted by them.

(5) The Scottish Ministers must not accept an election under paragraph (1)—

(a)where any limit imposed by regulations 5(3) or 13(2) (limits on contributions) would be exceeded; or

(b)in the case of an election under paragraph (1)(b) to provide for a lump sum on death, unless satisfied that the election is made in accordance with the requirements of regulation 18(2) and that at the time of making an election the person is in good health and that there is no reason why the health of the person so electing should prevent that person from making contributions.

(6) In the case of a person whose membership of the NHS Pension Scheme is governed by the 2011 Regulations, subject to paragraph (5)(b) above and regulation 5(3) where contributions are paid until the contributor’s 60th birthday and the contributor does not then cease to be in pensionable employment, an election may be made to pay further contributions up to the contributor’s 61st birthday to provide for a lump sum death benefit; and so long as the contributor has not ceased to be in pensionable employment, further elections may be made annually in respect of subsequent years.

(7) In the case of a person whose membership of the NHS Pension Scheme is governed by the 2013 Regulations, subject to paragraph (5)(b) and regulation 5(3)—

(a)the contributor may elect for further contributions to be paid until reaching the 66th birthday of that contributor where contributions are paid for the purposes of paragraph (1)(b)—

(i)until the contributor reaches their 65th birthday; and

(ii)on reaching their 65th birthday the contributor continues to be in pensionable employment; and

(b)a person to whom paragraph (a) applies may continue to elect annually for further contributions to be paid provided that person continues to be in pensionable employment.

(8) A person whose membership of the NHS Pension Scheme Scotland is governed by the 2015 Regulations and who is in pensionable employment may, upon attaining normal benefit age—

(a)where contributions have been paid for the purposes of paragraph (1)(b), elect for further contributions to be paid for 12 months beyond the attainment of normal benefit age; and

(b)continue to elect annually for further contributions to be paid provided that person remains in pensionable employment.

(9) Paragraph (8) is subject to—

(a)an election referred to in that paragraph being permitted under the arrangement that the person has with an authorised provider; and

(b)paragraph (5)(b).

(10) For the purposes of paragraph (1), (6), (7) or (8), an election has effect from the date when the election is accepted by the Scottish Ministers.

(11) The Scottish Ministers must notify in writing a person who has made an election under paragraph (1) of the Scottish Ministers’ acceptance of that election.