The National Health Service Superannuation Scheme (Additional Voluntary Contributions, Injury Benefits and Compensation for Premature Retirement) (Scotland) Amendment Regulations 2008

Amendment of the National Health Service Superannuation Scheme (Scotland) (Additional Voluntary Contributions) Regulations 1998 S

2.—(1) The National Health Service Superannuation Scheme (Scotland) (Additional Voluntary Contributions) Regulations 1998(1) are amended as follows.

(2) In regulation 2(1) (interpretation)–

(a) omit the definitions of “child”, “date of retirement”, “dependant”, “normal benefit age”, “pensionable service” and “retirement”;

(b) in the definition of “NHS Superannuation Scheme”, after “1995 Regulations” insert “or the scheme, the rules of which are set out in the 2008 Regulations, as the case may be”; and

(c) insert the following definitions at the appropriate places in alphabetical order–

““the 2008 Regulations” means the National Health Service Pension Scheme (Scotland) Regulations 2008(2);”;

““child” means a person who qualifies for–

(a)

a child’s allowance under regulation H2 (payment of dependent child’s allowance) of the 1995 Regulations; or

(b)

a child’s pension under regulation 2.E.8 or 3.E.8 (surviving children’s pension) of the 2008 Regulations as the case may be;”;

““date of retirement” means the date on which benefits become payable to the participator under–

(a)

regulations E1 (normal retirement pension) to E6 (preserved pension) of the 1995 Regulations; or

(b)

regulation 2.D.1 (normal retirement pension), 2.D.4 (early payment of pensions with actuarial reduction), 2.D.5 (partial retirement (member aged at least 55)), 2.D.8 (early retirement on ill health (active members)), 2.D.10 (early retirement on ill health (deferred members)), 2.D.11 (early retirement on termination of employment by employing authority), 3.D.1 (normal retirement pensions), 3.D.4 (early payment of pension with actuarial reduction), 3.D.5 (partial retirement (members aged at least 55), 3.D.7 (early retirement on ill health (active members)) or 3.D.9 (early retirement on ill health (deferred members)) of the 2008 Regulations,

as the case may be;”;

““dependant” means–

(a)

a surviving spouse of a participator (providing the marriage was not, prior to 1st April 1995, subject to an order of judicial separation);

(b)

any surviving child of a participator;

(c)

any person in whose favour a participator has made an election under–

(i)

regulation J1 (allocation of pension by member for benefit of dependent) of the 1995 Regulations; or

(ii)

regulation 2.D.18 or 3.D.14 (election to allocate pension) of the 2008 Regulations,

as the case may be; or

(d)

a surviving civil partner or surviving nominated partner of a participator;”;

““normal benefit age”, in relation to the AVC scheme, means–

(a)

in the case of a person whose pension arrangements are governed by the 1995 Regulations, the age of 60; and

(b)

in any other case, the age of 65;”;

““pensionable service” is to be construed in accordance with whichever of the following is applicable–

(a)

regulation C2 (meaning of “pensionable service”) of the 1995 Regulations;

(b)

regulation 2.A.2 (meaning of “pensionable service”), 2.A.3 (meaning of “pensionable service”: part-time service) or 3.A.3 (meaning of “pensionable service”) of the 2008 Regulations;”; and

““retirement” is to be construed in accordance with whichever of the following is applicable–

(a)

the 1995 Regulations; or

(b)

the 2008 Regulations;”.

(3) In regulation 2(2), after “1995 Regulations” insert “or the 2008 Regulations, as the case may be”.

(4) In regulation 3 (making and acceptance of elections)–

(a) in paragraph (3)(b), after “1995 Regulations” insert “or regulation 2.C.1 (contributions by members) or 3.C.1 (contributions by members) of the 2008 Regulations (as the case may be)”;

(b) in paragraph (5)(a) omit “, 4 (4)”;

(c) in paragraph (6)–

(i) for “Subject to” substitute “In the case of a person whose membership of the NHS Superannuation Scheme is governed by the 1995 Regulations, subject to”; and

(ii) for “4(4)” substitute “4(3)”; and

(d) after paragraph (6) insert–

“(6A) In the case of a person whose membership of the NHS Superannuation Scheme is governed by the 2008 Regulations, subject to paragraph (5)(b) and regulation 4(3)–

(a) if 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,

the contributor may elect for further contributions to be paid until he reaches his 66th birthday; and

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

(5) In regulation 4 (payment and amount of additional voluntary contributions)–

(a) in paragraph (3)(b), after “1995 Regulations” insert “or the 2008 Regulations, as the case may be.”; and

(b) after paragraph (3) insert–

“(3A) In this regulation–

“employer” has the same meaning as “employing authority” in the 1995 Regulations or the 2008 Regulations (as the case may be) and, where the context requires, includes contracting health board (as defined in either of those Regulations); and

“salary” includes pensionable pay and pensionable earnings (within the meaning of the 1995 Regulations or the 2008 Regulations (as the case may be)).”.

(6) In regulation 5(2)(a) (variation and cancellation of elections) omit “and (4)”.

(7) In regulation 6 (circumstances in which elections cease to have effect)–

(a) after paragraph (1)(a) insert–

“(aa) receives payment of benefits under regulation 2.D.1 , 2.D.4, 2.D.5, 2.D.8, 2.D.10 2.D.11, 3.D.1, 3.D.4, 3.D.5, 3.D.7 or 3.D.9 of the 2008 Regulations;”;

(b) in paragraph (1)(c), after “1995 Regulations” insert “or regulation 2.B.5 (opting out of the scheme) or 3.B.5 (opting out of the scheme) of the 2008 Regulations (as the case may be)”;

(c) in paragraph (1)(d), after “1995 Regulations” insert “or regulation 2.C.1 (contributions by members) or 3.C.1 (contributions by members) of the 2008 Regulations (as the case may be)”; and

(d) in paragraph (2), after “(1)(a)” insert “, (aa)”.

(8) In regulation 10 (outward transfers)–

(a) for paragraph (4) substitute–

“(4) If the Scottish Ministers are required under paragraph (1) to make a transfer payment in circumstances where a transfer payment in respect of an eligible person is also provided and used in accordance with–

(a) regulation M1 of the 1995 Regulations (member’s right to transfer or buy-out); or

(b) regulation 2.F.1 or 3.F.1 of the 2008 Regulations (rights to transfer value payments),

the Scottish Ministers must do so in accordance with the time limits described in paragraph (4A).

(4A) The time limits referred to in paragraph (4) are specified in whichever of the following provisions is applicable–

(a) regulation M5 (early leaver without preserved pension) of the 1995 Regulations; or

(b) regulation 2.F.4 or 3.F.4 of the 2008 Regulations (applications for transfer value payments: time limits),

as if any reference in the provisions specified in sub-paragraphs (a) or (b) to an application were a reference to the notice referred to in paragraph (1).”; and

(b) in paragraph (8)(b)(ii) for “applies” substitute “or regulation 2.F.14 or 3.F.14 of the 2008 Regulations (bulk transfers out) applies.”.

(9) In regulation 11 (retirement and dependants' pensions)–

(a) for paragraph (2)(b) substitute–

“(b) any dependant’s pension which is payable under it is payable only on the death of the participator after his retirement and is payable to the dependant for life, except that–

(i) in the case of a dependant who is a child to whom Part H of the 1995 Regulations (child allowance) applies, it ceases to be payable when that person ceases to be a dependent child within the meaning of those Regulations; or

(ii) in the case of a dependant who is a child to whom regulation 2.E.9 or 3.E.9 of the 2008 Regulations (meaning of “dependent child”) applies, it ceases to be payable when that person ceases to be a dependent child within the meaning of those Regulations; and”;

(b) in paragraph (6), after “(benefits for members)” insert “or regulation 2.D.1, 2.D.4, 2.D.5, 2.D.8, 2.D.10, 2.D.11, 3.D.1, 3.D.4, 3.D.5, 3.D.7 or 3.D.9 of the 2008 Regulations”; and

(c) in paragraph (8), after “1995 Regulations” insert “or the 2008 Regulations, as the case may be”.

(10) In regulation 14 (repayment of investments in certain cases), for paragraph (1)(b) substitute–

“(b) has applied for a refund of contributions under–

(i) regulation E9 of the 1995 Regulations (early leavers' entitlement to refund of contributions); or

(ii) regulation 2.C.18 or 3.C.16 of the 2008 Regulations (repayment of contributions); and”.

(11) In regulation 15 (payments by Secretary of State)–

(a) in paragraph (3)(a) and (b)(i), after “civil partner” insert “, or nominated partner”;

(b) for paragraph (3)(b)(ii) substitute–

“(ii) a notice has been given in accordance with–

(aa) regulation F5 of the 1995 Regulations (payment of lump sum);

(bb) regulation 2.E.21 or 3.E.21 of the 2008 Regulations (payment of lump sums on death); or

(cc) paragraph 11 of Schedule 2,

that the spouse, civil partner or nominated partner is not to receive the payment.”;

(c) in paragraph (9) after “1995 Regulations (retirement)” insert “or to whom regulation 2.D.1, 2.D.4, 2.D.5, 2.D.8, 2.D.10, 2.D.11, 3.D.1, 3.D.4, 3.D.5, 3.D.7 or 3.D.9 of the 2008 Regulations applies”; and

(d) for paragraph (10) substitute–

“(10) In the case of a participator to whom any of the following provisions apply–

(a) regulation E2(7) (early retirement pension (ill health)), E2A(7) (ill health pension on early retirement) or E6(5) (preserved pensions) of the 1995 Regulations; or

(b) regulation 2.D.15 or 3.D.11 of the 2008 Regulations (option for members in serious ill health to exchange whole pension for lump sum),

the Scottish Ministers may realise the investments made under these Regulations without purchasing an annuity and, in that event, the proceeds are payable to the participator as a lump sum.”.

(12) In regulation 19 (offset for crime, negligence or fraud), after “1995 Regulations” insert “or regulation 2.J.6 or 3.J.6 of the 2008 Regulations (reduction in benefits in cases where loss caused by member’s crime, negligence or fraud)”.

(13) In regulation 20 (loss of rights to benefit), after “1995 Regulations” insert “or regulation 2.J.7 or 3.J.7 of the 2008 Regulations (forfeiture of rights to benefits)”.

(14) In regulation 22 (tax)–

(a) before “Benefits” insert “(1)”; and

(b) at the end insert–

“(2) For the purposes of the 2004 Act, the administrator of the AVC scheme shall be the Scottish Ministers.”.

(15) In Schedule 2 (pension sharing on divorce or nullity of marriage or dissolution or nullity of civil partnership)–

(a) in paragraph 1(5)(b), after “1995 Regulations (child allowance)” insert “or regulation 2.E.9 or 3.E.9 of the 2008 Regulations (meaning of dependent child) ”;

(b) in paragraph 4(8), after “1995 Regulations (benefits for members)” insert “or regulation 2.D.1, 2.D.4, 2.D.5, 2.D.8, 2.D.10, 2.D.11, 3.D.1, 3.D.4, 3.D.5, 3.D.7 or 3.D.9 of the 2008 Regulations”;

(c) for paragraph 7(2)(b) substitute–

“(b) the total benefits payable would be treated as a trivial amount under paragraph (3)(b) of regulation T7 (commutation of trivial pensions) to the 1995 Regulations or regulation 2.J.5 or 3.J.5 (commutation of small pensions) of the 2008 Regulations.”;

(d) in paragraph 11(2), after “widower” in each place where it occurs insert “, nominated partner”;

(e) after paragraph 11(4)(c) insert–

• “; and

  (d)

  shall nominate the whole of the lump sum to a nominee and, in the case of a notice that specifies more than one person, shall also specify the percentage of the lump sum to be paid to each such person,”;

(f) for paragraph 11(5) substitute–

“(5) A notice given under sub-paragraph (3) must specify one or more persons who may be–

(a) an individual;

(b) a body corporate;

(c) an unincorporated body; or

(d) the member’s executors,

but must not specify one or more persons referred to in sub-paragraph (a) together with a body referred to in either of sub-paragraph (b) or (c).”;

(g) in paragraph 13(1)(a), after “1995 Regulations (offset for crime, negligence or fraud)” insert “or regulation 2.J.6 or 3.J.6 of the 2008 Regulations (reduction in benefits in cases where loss caused by member’s crime, negligence or fraud and forfeiture of right to benefits) ”; and

(h) in paragraph 14(1)(a), after “1995 Regulations (loss of rights to benefits)” insert “or regulation 2.J.7 or 3.J.7 of the 2008 Regulations (forfeiture of rights to benefits).”.

Commencement Information

I1 Reg. 2 in force at 28.6.2008, see reg. 1

(1)

S.I. 1998/1451, amended by S.I. 2001/3649, S.S.I. 2001/465, 2004/62, 2005/544, 2006/307 and 2008/92.

(2)

S.S.I. 2008/224.