PART IIAMENDMENT OF THE NATIONAL HEALTH SERVICE SUPERANNUATION SCHEME (SCOTLAND) REGULATIONS 1995

Accounts and actuarial reports21.

In regulation U3 (accounts and actuarial reports)–

(a)

in paragraph (3)–

(i)

for “31st March 1999” substitute “31st March 2003”; and

(ii)

for “5 years” substitute “4 years”;

(b)

for paragraph (5) substitute–

“(5)

Employing authorities shall keep records of all–

(a)

contributions deducted from salaries and wages; and

(b)

contributions to the scheme made under D2(1),

in a manner approved by the Scottish Ministers and, except where the Scottish Ministers waive such requirements, provide a statement in respect of such matters, covering all scheme members except principal practitioners and non GP providers, to the Scottish Ministers within 2 calendar months of the end of each financial year.”; and

(c)

after paragraph (5), insert–

“(6)

In respect of each financial year, employing authorities shall also provide the Scottish Ministers, where appropriate, with the best estimate in writing that can reasonably be made of the total contributions due to the scheme under regulations D1 and D2(1) within 2 months of the end of each such year.”.