The National Health Service Pension Scheme Regulations 2015

Establishment of pension accounts

24.—(1) The scheme manager must establish and maintain one or more of the following pension accounts for each member of this scheme in accordance with Schedule 9—

(a) active member’s account;

(b) deferred member’s account;

(c) pensioner member’s account;

(d) additional pension account;

(e) pension credit member’s account.

(2) A pension account—

(a) may be kept in any form the scheme manager considers appropriate; and

(b) must specify the details required by these Regulations.

(3) References in these Regulations to any amount specified in a pension account are references to the amount that is required by these Regulations to be so specified and not, if different, the amount actually so specified.