The National Health Service Pension Scheme (Additional Voluntary Contributions) Regulations 2000

PART I PRELIMINARY

Citation, commencement and retrospective effect

1.—(1) These Regulations may be cited as the National Health Service Pension Scheme (Additional Voluntary Contributions) Regulations 2000.

(2) These Regulations shall come into force on 10th April 2000.

(3) The following regulations shall have effect from 1st February 1991(1)—

(a) regulations 1 to 10;

(b) regulations 11(1) to (5), (7) and (8);

(c) regulations 12 to 18; and

(d) regulation 21.

(4) Regulation 11(6) shall have effect from 1st December 1999.

Interpretation

2.—(1) In these Regulations—

“the Pension Scheme Regulations” means the National Health Service Pension Scheme Regulations 1995(2);

“the Schedule” means the Schedule to these Regulations;

“the Taxes Act” means the Income and Corporation Taxes Act 1988(3);

“approved scheme” means a retirement benefit scheme approved under Chapter I of Part XIV of the Taxes Act (retirement benefit schemes);

“authorised fund” means a fund managed by an authorised provider selected by the Secretary of State for the purposes of these Regulations;

• “authorised provider” has the meaning given to it by sections 10(6) of the Superannuation Act 1972(4);

“child” means a child who qualifies for a child’s allowance under regulation H2 of the Pension Scheme Regulations;

“contributor” means a person in respect of whom an election under regulation 3(1) has effect;

“date of retirement” means the date on which benefits become payable to the participator under regulations E1 to E5 or regulation L1, of those Regulations(5);

“dependant” means—

(a)

a surviving spouse of a participator (providing the marriage was not, prior to 6th March 1995, subject to an order of judicial separation);

(b)

any surviving child of a participator; or

(c)

any person in whose favour a participator has made an election under regulation J1 of the Pension Scheme Regulations (allocation of pension);

“dependant’s pension” means a pension which becomes payable to a dependant on the death of a participator;

“free-standing additional voluntary contributions scheme” means an approved scheme which falls within section 591(2)(h) of the Taxes Act (discretionary approval);

“the Index” at any time means the Retail Price Index, or any successor agreed as appropriate by the Board of Inland Revenue, for the calendar month three months prior to that time;

“insurance company” means a body authorised under section 3 or 4 of the Insurance Companies Act 1982(6) to carry on long term business (within the meaning of section 1 of that Act(7)) or an EC company as defined by section 2(6) of that Act(8) which carries on ordinary long term business (within the meaning of section 96(1) of that Act(9)) in the United Kingdom and in respect of which such of the requirements of Part I of Schedule 2F to that Act(10)as are applicable have been complied with;

“lump sum death benefit” means a lump sum which will become payable in the event of a person’s death while paying contributions to provide for it;

“participator” means—

(a)

a contributor who has made benefits election under regulation 11(3);

(b)

a contributor who has died;

(c)

a person who has ceased to be a contributor but has not exercised any right to receive a cash equivalent within the meaning of section 94 of the Pension Schemes Act 1993(11) or to be paid a lump sum under regulation 14; or

(d)

a person in respect of whom investments have been made under regulation 7(1), 8(2) or 9(4);

“pensionable employment” means NHS employment in respect of which a person contributes to the NHS Pension Scheme, or such other employment as the Secretary of State may approve for the purposes of a direction under section 7(2) of the Superannuation (Miscellaneous Provisions) Act 1967(12);

“pensionable service” is to be construed in accordance with regulation C2 of the Pension Scheme Regulations;

“personal pension scheme” means a scheme approved under Chapter IV and Part XIV of the Taxes Act;

“retirement” is to be construed in accordance with the Pension Scheme Regulations;

“retirement benefits scheme” has the meaning given in section 611 of the Taxes Act;

“salary” means all salary, wages, fees and other payments paid or made to a person for his own use in respect of his employment.

(2) Subject as aforesaid and except where the context otherwise requires, other expressions in these Regulations have the same meaning as in the Pension Scheme Regulations.

(1)

See section 12(1) of the Superannuation Act 1972 which provides that regulations may be framed so as to have effect from a date earlier than that of their making.

(2)

S.I. 1995/300 as amended by S.I. 1997/80, 1997/1888, 1998/666, 1998/2216 and 2000/605.

(3)

1988 c. 1.

(4)

Subsection (6) was added to section 10 by section 8(6) of the Pensions (Miscellaneous Provisions) Act 1990 (c. 7) and was amended by section 190 of, and paragraph 7 of Schedule 8 to, the Pension Schemes Act 1993 (c. 48).

(5)

Regulation E2 was amended by S.I. 1998/666, and regulations E3 and E4 were amended by S.I. 1997/1888, 1998/666, 1998/2216 and 2000/605.

(6)

1982 c. 50.

(7)

Section 1 was amended by S.I. 1990/1159.

(8)

Subsection (6) was inserted by S.I. 1994/1696.

(9)

There are amendments to section 96(1) which are not relevant to these Regulations.

(10)

Schedule 2F was inserted by S.I. 1996/1696.

(11)

1993 c. 48. Section 94 was amended by section 154 of the Pensions Act 1995 (c. 26).

(12)

1967 c. 28. Section 7(2) was amended by section 10(5) and 29(1) of, and paragraph 66(b) of Schedule 6 to, the Superannuation Act 1972.