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Scottish Statutory Instruments
National Health Service
Made
19th October 2011
Laid before the Scottish Parliament
25th October 2011
Coming into force
1st December 2011
The Scottish Ministers make the following Regulations in exercise of the powers conferred by sections 10, 12 and 24 of, and Schedule 3 to, the Superannuation Act 1972(1), and all other powers enabling them to do so.
In accordance with section 10(1) of that Act, these Regulations are made with the consent of the Treasury(2).
In accordance with section 10(4) of that Act, the Scottish Ministers have consulted with such representatives of persons likely to be affected by these Regulations as appear to them to be appropriate.
1.—(1) These Regulations may be cited as the National Health Service Superannuation Scheme etc. (Miscellaneous Amendments) (Scotland) Regulations 2011.
(2) These Regulations come into force on 1st December 2011 and, except as provided in paragraphs (3) to (9), have effect from that date(3).
(3) The following provisions have effect from 1st April 2008—
(a)regulation 25;
(b)regulation 36;
(c)regulation 59(f);
(d)regulation 65; and
(e)regulation 70.
(4) The following provisions have effect from 1st October 2008—
(a)regulation 22; and
(b)regulation 64.
(5) The following provisions have effect from 1st April 2010—
(a)regulation 19(c); and
(b)regulation 61(d).
(6) The following provisions have effect from 2nd July 2010—
(a)regulations 14(a)(i) and (iii);
(b)regulations 17(d) and (e);
(c)regulations 59(d) and (e); and
(d)regulation 104(b).
(7) The following provisions have effect from 1st April 2011—
(a)the provisions in Part 2 except regulations 5(a), (c), (d) and (e), 6(b), 7, 10(c), 12, 13 and 14(a)(i) and (iii);
(b)the provisions in Part 3 except regulations 17(d) and (e), 19(c), 22, 24, 25, 29, 32, 36, 37, 59(d) to (f), 61(d), 64, 65, 67, 70, 74, 77 and 81;
(c)the provisions in Part 4 except regulation 104(b);
(d)the provisions in Part 5 except regulation 114(c)(i); and
(e)the provisions in Part 6.
(8) The following provisions have effect from 6th April 2011—
(a)regulation 6(b);
(b)regulation 7;
(c)regulation 12;
(d)regulation 13;
(e)regulation 24;
(f)regulation 29;
(g)regulation 32;
(h)regulation 37;
(i)regulation 67;
(j)regulation 74;
(k)regulation 77;
(l)regulation 81; and
(m)regulation 114(c)(i).
(9) Regulations 5(c), (d) and (e) have effect from 1st October 2011.
2. The National Health Service Superannuation Scheme (Scotland) Regulations 2011(4) are amended in accordance with this Part.
3. In regulation B2 (age limits and restrictions on membership), in paragraph (1)(o)(iv), after “contributions” insert “under regulation E15”.
4. In regulation C2 (meaning of “pensionable service”), in paragraph (5), for “(3)” substitute “(4)”.
5. In regulation D2 (contributions and other payments by employing authorities)—
(a)in paragraph (3), for “take” substitute “consider”;
(b)in paragraph (5)(a)—
(i)after “E6” insert “or E7”; and
(ii)omit “or E7” where it appears immediately before “for the period”;
(c)in paragraph (7), after “(5)” insert “in respect of a pension payable under regulation E6 or under paragraph (5)(c) in respect of a pension payable under regulation E7”;
(d)in paragraph (7)(b)(ii), after “E6” insert “or E7”; and
(e)after paragraph (7), insert—
“(7A) Any additional payments that are due to the Scottish Ministers under paragraph (5)(a), (b), (d) and (e) in respect of a pension payable under regulation E7 shall be made in whichever of the following ways the employing authority chooses—
(a)a single payment of an amount determined by the Scottish Ministers, on the advice of the scheme actuary, made within one month of the date on which the pension under regulation E7 became payable; or
(b)not more than 5 equal annual instalments each of an amount determined by the Scottish Ministers, on the advice of the scheme actuary, the first of which to be made within one month of the date on which the pension under regulation E7 became payable and the others to be paid by 31st October in each of the following 4 financial years.”.
6. In regulation E13 (lump sum on retirement)—
(a)in paragraph (2), after “pension” insert “to which the member is entitled under regulations E1 to E11 (and in relation to which any additional pension purchased under regulations Q8, Q10 or Q11 is disregarded)”;
(b)in paragraph (4)—
(i)after “member” insert “on becoming”; and
(ii)after “regulation” insert “on or before 5th April 2011”.
7. In regulation F2 (lump sum when member dies after pension becomes payable), in paragraph (7), for “has” substitute “died on or before 5th April 2011 and had”.
8. In regulation G13 (increased surviving civil partner’s pension), in paragraph (2), for “E12” substitute “E13”.
9. In regulation G14 (surviving nominated partner’s pension), in paragraph (3)(c), after “partnership” insert “with a person who is not, respectively, the nominated partner or the member”.
10. In regulation L1 (treatment of pensionable service of early leavers returning to pensionable employment), in paragraph (3)(b)—
(a)for “(early retirement pension (ill health))” substitute “(early retirement pension on ill health grounds (pre 1st April 2008))”;
(b)for “(ill health pension on early retirement)” substitute “(early retirement pension on ill health grounds (post 1st April 2008))”; and
(c)for the words “but” to the end of the paragraph substitute “but there will be no such increase to any of the member’s pensionable service if the member’s pensionable service before and after the break is treated separately”.
11. In regulation S2 (reduction of pension on return to NHS employment)—
(a)in paragraph (2)(b)(i), before “any” insert “under”; and
(b)in paragraph (2)(c)(ii), after “R2(3)(b)” insert “(nurses, physiotherapists, midwives and health visitors) or regulation R3(10) (mental health officers)”.
12. In regulation T3 (deduction of tax: further provisions)—
(a)in paragraph (8)(b), for “35%” substitute “55%”; and
(b)after paragraph (8), insert—
“(8A) Where—
(a)a lump sum is payable by virtue of regulation F2 (lump sum when member dies after pension becomes payable); and
(b)that lump sum is payable in respect of a member who had reached the age of 75 at the date of the member’s death,
the scheme administrator shall deduct tax at the rate of 55% (or such other rate as applies under the 2004 Act) from the lump sum payable in accordance with section 206 of the 2004 Act.
(8B) Where—
(a)the Scottish Ministers’ liability to pay a pension under regulation E1 (normal retirement pension) is discharged by the payment of a lump sum in accordance with paragraph (3) of that regulation; and
(b)that lump sum payment is made to a member who has reached the age of 75,
the scheme administrator shall deduct tax at the rate of 55% (or such other rate as applies under the 2004 Act) from the lump sum payable in accordance with section 205A of the 2004 Act.”.
13. In regulation V13 (pension credit member dies after credit pension becomes payable), in paragraph (6), for “has” substitute “died on or before 5th April 2011 and had”.
14. In Schedule 1 (medical and dental practitioners)—
(a)in paragraph 1 (additional definitions used in this Schedule)—
(i)in the definition of “assistant practitioner”, in sub-paragraph (b), from “a practitioner on” to the end substitute “an assistant as defined in regulation 2(1) of the National Health Service (General Dental Services) (Scotland) Regulations 2010(5)”;
(ii)in the definition of “Common Services Agency”, from “has the same” to the end substitute “means the Common Services Agency for the Scottish Health Service constituted under the 1978 Act”;
(iii)in the definition of “principal practitioner”, in sub-paragraph (b), from “a list” to the end substitute “the first part of a dental list prepared by a Health Board in accordance with regulation 4 of the National Health Service (General Dental Services) (Scotland) Regulations 2010”; and
(iv)in the definition of “Doctors’ Retainer Scheme”, from “given” to the end substitute “it has in directions comprising the GMS Statement of Financial Entitlements given by the Scottish Ministers under section 17M of the 1978 Act (payments by Health Boards under general medical services contracts)”; and
(b)in paragraph 14 (contributions to this Section of the scheme), in sub-paragraph (10)—
(i)for “, which” substitute “on the basis of whichever of the following the host Health Board or someone appointed on its behalf considers the most appropriate in the circumstances”;
(ii)in head (a), before “has” insert “the amount of the practitioner’s or non-GP provider’s earnings that”;
(iii)in head (b), before “corresponds” insert “the amount of the practitioner’s or non-GP provider’s earnings that”; and
(iv)in head (c), before “corresponds” insert “the amount of such earnings that”.
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103. The National Health Service (Scotland) (Injury Benefits) Regulations 1998(6) are amended in accordance with this Part.
104. In regulation 2 (interpretation), in paragraph (1)—
(a)for the definition of “the Superannuation Scheme Regulations” substitute—
““the 2011 Regulations” means the National Health Service Superannuation Scheme (Scotland) Regulations 2011;”;
(b)for the definition of “dental list” substitute—
““dental list” has the meaning given to it by regulation 4 of the National Health Service (General Dental Services) (Scotland) Regulations 2010(7);”;
(c)in the definition of “average remuneration”—
(i)in sub-paragraph (a)(i), for “11(2) of Schedule 1 to the Superannuation Scheme” substitute “15(2) of Schedule 1 to the 2011”; and
(ii)in sub-paragraph (b)(i), for “Superannuation Scheme” substitute “2011”;
(d)in the definition of “essential services”, for “Superannuation Scheme” substitute “2011”;
(e)in the definition of “GP performer”, for “Superannuation Scheme” substitute “2011”;
(f)in the definition of “GP provider”, for “Superannuation Scheme” substitute “2011”;
(g)in the definition of “GMS contract”, for “Superannuation Scheme” substitute “2011”;
(h)in the definition of “GMS practice”, for “Superannuation Scheme” substitute “2011”;
(i)in the definition of “HPBMS contractor”, for “Superannuation Scheme” substitute “2011”;
(j)omit the definition of “ophthalmic provider”;
(k)in the definition of “OOH provider”, for “Superannuation Scheme” substitute “2011”;
(l)in the definition of “practitioner”—
(i)for “Superannuation Scheme” substitute “2011”; and
(ii)in sub-paragraph (i), for “1995” substitute “2011”;
(m)in the definition of “the Scheme”, for “Superannuation Scheme” substitute “2011”; and
(n)in the definition of “section 17 agreement provider”, for “Superannuation Scheme” substitute “2011”.
105. In regulation 4 (scale of benefits)—
(a)in paragraph (6)(a)(i), for “T5 or T6 of the Superannuation Scheme” substitute “T6 or T7 of the 2011”;
(b)in paragraph (6)(a)(ii)—
(i)for “E2A(7) or E7” and insert “E3(7) or E17”; and
(ii)for “Superannuation Scheme” substitute “2011”; and
(c)in paragraph (10)(a), for “Superannuation Scheme” substitute “2011”.
106. In regulation 8 (child’s allowance), in paragraph (6), for “1995” substitute “2011”.
107. In regulation 12 (incidental provisions), in paragraph (3), for “superannuation scheme regulations” substitute “2011 Regulations”.
108. The National Health Service Superannuation Scheme (Scotland) (Additional Voluntary Contributions) Regulations 1998(8) are amended in accordance with this Part.
109. In regulation 2 (interpretation)—
(a)in paragraph (1)—
(i)omit the definition of “the 1995 Regulations”;
(ii)after the definition of “the 2008 Regulations” insert—
““the 2011 Regulations” means the National Health Service Superannuation Scheme (Scotland) Regulations 2011;”;
(iii)in the definition of “child”, in sub-paragraph (a), for “1995” substitute “2011”;
(iv)in the definition of “date of retirement”, in sub-paragraph (a), for “E6 (preserved pension) of the 1995” substitute “E12 (preserved pension) of the 2011”;
(v)in the definition of “dependant”, in sub-paragraph (c)(i), for “1995” substitute “2011”;
(vi)in the definition of “NHS Superannuation Scheme”, for the words from “1995” to “be” substitute “2011 Regulations (the 1995 Section) and the 2008 Regulations (the 2008 Section)”;
(vii)in the definition of “normal benefit age”, in sub-paragraph (a), for “1995” substitute “2011”;
(viii)in the definition of “pensionable service”, in sub-paragraph (a), for “1995” substitute “2011”; and
(ix)in the definition of “retirement”, in sub-paragraph (a), for “1995” substitute “2011”; and
(b)in paragraph (2), for “1995” substitute “2011”.
110. In regulation 3 (making and acceptance of elections)—
(a)in paragraph (3)(b), for “1995” substitute “2011”; and
(b)in paragraph (6), for “1995” substitute “2011”.
111. In regulation 4 (payment and amount of additional contributions)—
(a)in paragraph (3)(b), for “1995” substitute “2011”; and
(b)in paragraph (3A)—
(i)in the definition of “employer”, for “1995” substitute “2011”; and
(ii)in the definition of “salary”, for “1995” substitute “2011”.
112. In regulation 6 (circumstances in which elections cease to have effect)—
(a)in paragraph (1)(a), for “E6 of the 1995” substitute “E12 of the 2011”;
(b)in paragraph (1)(c), for “1995” substitute “2011”; and
(c)in paragraph (1)(d), for “1995” substitute “2011”.
113. In regulation 9 (inward transfers: mis-sold pensions)—
(a)in paragraph (1)—
(i)for “1995” substitute “2011”; and
(ii)for “N3A” substitute “N5”;
(b)in paragraph (2), for “1995” substitute “2011”;
(c)in paragraph (3)(b), for “N3A(2)(a) of the 1995” substitute “N5 of the 2011”; and
(d)in paragraph (6)—
(i)in the definition of “opted out service”, for “N3A(2)(a) of the 1995” substitute “N5 of the 2011”; and
(ii)in the definition of “personal pension scheme”, for “1995” substitute “2011”.
114. In regulation 10 (outward transfers)—
(a)in paragraph (4)(a), for “1995” substitute “2011”;
(b)in paragraph (4A)(a), for “(early leaver without preserved pension) of the 1995” substitute “(applications for transfer value payments: time limits) of the 2011”; and
(c)in paragraph (8)—
(i)in sub-paragraph (b)(i), for “60” substitute “75”; and
(ii)in sub-paragraph (b)(ii), for “1995” substitute “2011”.
115. In regulation 11 (retirement and dependants’ pensions)—
(a)in paragraph (2)(b)(i), for “1995” substitute “2011”; and
(b)in paragraph (8), for “1995” substitute “2011”.
116. In regulation 14 (repayment of investments in certain cases), in paragraph (1)(b)(i), for “E9 of the 1995” substitute “E15 of the 2011”.
117. In regulation 15 (payments by Secretary of State)—
(a)in paragraph (3)(b)(ii)(aa), for “1995” substitute “2011”;
(b)in paragraph (9), for “E6 of the 1995” substitute “E12 of the 2011”; and
(c)in paragraph (10)(a), for the words from “E2(7)” to “1995” substitute “E2(8) (early retirement pension on ill health grounds (pre 1st April 2008)), E3(7) (early retirement on ill health grounds (post 1st April 2008)) or E12(7) (preserved pensions) of the 2011”.
118. In regulation 19 (offset for crime, negligence or fraud), for “T5 of the 1995” substitute “T6 of the 2011”.
119. In regulation 20 (loss of rights to benefit) for “T6 of the 1995” substitute “T7 of the 2011”.
120. In Schedule 2 (pension sharing on divorce or nullity of marriage or dissolution or nullity of civil partnership)—
(a)in paragraph 1(5)(b), for “1995” substitute “2011”;
(b)in paragraph 13(1)(a), for “T5 of the 1995” substitute “T6 of the 2011”;
(c)in paragraph 14(1)(a), for “T6 of the 1995” substitute “T7 of the 2011”; and
(d)in paragraph 14(1)(b), for “T6 of the 1995” substitute “T7 of the 2011”.
121. The National Health Service (Compensation for Premature Retirement) (Scotland) Regulations 2003(9) are amended in accordance with this Part.
122. In regulation 2 (interpretation), in paragraph (1)—
(a)in the definition of “officer”—
(i)for “Superannuation Scheme” in the three places where it occurs substitute “2011”; and
(ii)for “E3” substitute “E6”;
(b)omit the definition of “the Superannuation Scheme Regulations”;
(c)after the definition of “the 1980 Regulations” insert—
““the 2011 Regulations” means the National Health Service Superannuation Scheme (Scotland) Regulations 2011;”;
(d)in the definition of “pensionable employment”, for “Superannuation Scheme” substitute “2011”; and
(e)in the definition of “pensionable service” for “Superannuation Scheme” substitute “2011”.
123. In regulation 3 (persons to whom the Regulations apply)—
(a)in paragraph (a), for “E3 of the Superannuation Scheme” substitute “E6 of the 2011”; and
(b)in paragraph (b)—
(i)for “E3B of the Superannuation Scheme” substitute “E8 of the 2011”; and
(ii)for “E3” substitute “E6”.
124. In regulation 4 (payment of compensation)—
(a)in paragraph (1), for “E7 of the Superannuation Scheme” substitute “E13 of the 2011”;
(b)in paragraph (2), for “Superannuation Scheme” in both places where it occurs substitute “2011”; and
(c)in paragraph (3), for “E7 of the Superannuation Scheme” substitute “E13 of the 2011”.
125. In regulation 5 (crediting of additional period of service)—
(a)in paragraph (1)(a)(i), for “Superannuation Scheme” substitute “2011”;
(b)in paragraph (1)(b)(i), for “Superannuation Scheme” substitute “2011”; and
(c)in paragraph (3), for “Superannuation Scheme” substitute “2011”.
126. In regulation 6 (calculation of compensation)—
(a)in paragraph (1)—
(i)for “E3 of the Superannuation Scheme” substitute “E6 of the 2011”; and
(ii)for “E7” substitute “E13”;
(b)in paragraph (2), for “Superannuation Scheme” substitute “2011”;
(c)in paragraph (3), for “Superannuation Scheme” substitute “2011”;
(d)in paragraph (4), for “E3 of the Superannuation Scheme” substitute “E6 of the 2011”; and
(e)in paragraph (5), in the definition of “the whole-time equivalent”, for “Superannuation Scheme” substitute “2011”.
127. In regulation 7 (partial surrender of annual allowance)—
(a)for “Superannuation Scheme” substitute “2011”;
(b)for “(allocation of part of pension)” substitute “(allocation of pension by member for benefit of dependant)”; and
(c)for “Superannuation Regulations” substitute “2011 Regulations”.
128. In regulation 8 (compensation payable to widow, widower, surviving civil partner or dependants)—
(a)in paragraph (2)—
(i)for “Superannuation Scheme” substitute “2011”; and
(ii)for “Superannuation Regulations” substitute “2011 Regulations”;
(b)in paragraph (3), for “Superannuation Scheme” substitute “2011”; and
(c)in paragraph (4)—
(i)for “Superannuation Scheme” in both places where it occurs substitute “2011”; and
(ii)in the full out, for “Superannuation Regulations” substitute “2011 Regulations”.
129. In regulation 9 (compensation where lump sum on death becomes payable)—
(a)in paragraph (1), for “Superannuation Scheme” where it first occurs substitute “2011”;
(b)in paragraph (1)(b)—
(i)for “E3” substitute “E6”; and
(ii)for “E7 of the Superannuation Scheme” substitute “E13 of the 2011”; and
(c)in paragraph (2), for “F5(3A) of the Superannuation Scheme” substitute “F5(4) or (5) of the 2011”.
130. In regulation 10 (adjustments of compensation)—
(a)in paragraph (1), for “Superannuation Scheme” substitute “2011”; and
(b)in paragraph (2), in the full out, for “Superannuation Scheme” substitute “2011”.
131. In regulation 11 (reduction of compensation in certain cases), for “Superannuation Scheme” substitute “2011”.
132. In regulation 14 (miscellaneous provisions relating to payment of compensation), in paragraph (2), for “Superannuation Scheme” substitute “2011”.
133.—(1) This regulation applies in relation to any benefit which is being paid or may become payable under the regulations amended by these Regulations to or in respect of a person who, having served in an employment or office, service in which qualified the person to participate in the benefits provided under the regulations amended by these Regulations, ceased to serve therein before the provisions of these Regulations, applying to the person, have effect.
(2) Where, in a case to which this regulation applies, any provision of these Regulations would operate in relation to any person so as to place that person in a worse position than that person would have been if that provision had not applied, that person may elect that the provision shall not apply by giving notice in accordance with paragraph (3).
(3) A notice given pursuant to paragraph (2) shall be in writing and shall be delivered to the Scottish Ministers within 6 months of the coming into force of these Regulations or such longer period as the Scottish Ministers may allow.
(4) An election pursuant to paragraph (2) shall have effect in relation to the benefit referred to in paragraph (1) only to the extent that such benefit has accrued by virtue of periods of service rendered prior to the cessation referred to in paragraph (1) (or, if there has been more than one such cessation, the last of them before the relevant provisions of these Regulations applying to the person have effect) and in determining entitlement to, and the amount of, the benefit to that extent, such person shall be treated as if that person had never recommenced service at any time after that cessation (or, as the case may be, the last such cessation).
JOHN SWINNEY
A member of the Scottish Executive
St Andrew’s House,
Edinburgh
4th October 2011
We consent
MICHAEL FABRICANT
ANGELA WATKINSON
Two of the Lords Commissioners of Her Majesty’s Treasury
19th October 2011
(This note is not part of the Regulations)
These Regulations amend the National Health Service Superannuation Scheme (Scotland) Regulations 2011, the National Health Service Pension Scheme (Scotland) Regulations 2008, the National Health Service (Scotland) (Injury Benefits) Regulations 1998, the National Health Service Superannuation Scheme (Scotland) (Additional Voluntary Contributions) Regulations 1998 and the National Health Service (Compensation for Premature Retirement) (Scotland) Regulations 2003.
Part 1 makes provision in relation to citation, commencement and effect. The provisions take effect from various dates on or before the date of commencement. Section 12(1) of the Superannuation Act 1972 provides authority for the provisions referred to in regulation 1(3) to (9) to take effect from a date earlier than the making of the Regulations.
Part 2 makes the following amendments to the National Health Service Superannuation Scheme (Scotland) Regulations 2011 which have effect from 1st April 2011, except regulations 14(a)(i) and (iii) which have effect from 2nd July 2010, regulations 6(b), 7, 12 and 13 which have effect from 6th April 2011, regulations 5(c), (d) and (e) which has effect from 1st October 2011, and regulations 5(a) and 10(c) which have effect from 1st December 2011—
regulation 3 amends regulation B2(1)(o)(iv) to make it clear that it refers to contributions under regulation E15;
regulation 4 corrects a reference in regulation C2(5);
regulation 5(a) amends regulation D2(3) to require the Scottish Ministers to consider the advice of the scheme actuary when determining the employer rate of contributions;
regulation 5(b) amends regulation D2(5)(a) to make it clear that the reference to the costs of providing a pension under regulation E6 and E7 both include any amount that is exchanged for a lump sum under regulation E17;
regulation 5(c) to (e) amends regulation D2(7) to remove, in respect of a pension payable under regulation E7, the option of making additional payments under paragraph (5)(a), (b), (d) and (e) before the end of each quarter;
regulation 6(a) amends regulation E13(2) to make it clear that additional pension purchased by members does not attract a fixed lump sum;
regulation 6(b) amends regulation E13(4) so that a member who attains the age of 75 on or after 6th April 2011 does not cease to be entitled to a lump sum under regulation E13(1);
regulation 7 amends regulation F2(7) so that if a member who has attained the age of 75 dies on or after 6th April 2011, the lump sum referred to in regulation F2(1) does not cease to be payable;
regulation 8 corrects a reference in regulation G13(2);
regulation 9 amends regulation G14(3)(c) to make it clear that a declaration under sub-paragraph (2)(a) ceases to have effect if the member or the nominated partner marries or enters into a civil partnership with a third person (i.e. someone other than the nominated partner or member);
regulation 10(a) and (b) updates references;
regulation 10(c) amends regulation L1(3)(b) to provide that there will be no increase to any of a member’s pensionable service under that regulation if service before and after a break is treated separately;
regulation 11(a) corrects a minor error in regulation S2(2)(b)(i);
regulation 11(b) amends regulation S2(2)(c)(ii) so that a relevant pension for the purposes of regulation S2(1)(b) includes a pension payable, where the member is a special class of officer and regulation R3(10) applies, in accordance with regulation E12(2)(b);
regulation 12 amends regulation T3 so that where paragraph (8)(b) or new paragraphs (8A) or (8B) apply, the scheme administrator must deduct tax at the rate of 55% (rather than 35%) or such other rate as applies, from the lump sum in accordance with section 205A or 206 of the Finance Act 2004, whichever section applies;
regulation 13 amends regulation V13(6) so that if a member who has attained the age of 75 dies on or after 6th April 2011, the lump sum referred to in regulation V16(1) does not cease to be payable;
regulation 14(a) updates definitions in paragraph 1 of Schedule 1 to take account of the changes made in other legislation including the National Health Service (General Dental Services) (Scotland) Regulations 2010;
regulation 14(b) amends and clarifies provision in paragraph 14 of Schedule 1 to require the contributions to be paid at the relevant rate on the basis of whichever of sub-paragraph (10)(a) to (c) the host Health Board (or someone appointed on its behalf) considers the most appropriate.
Part 3 makes the following amendments to the National Health Service Pension Scheme (Scotland) Regulations 2008 which have effect from 1st April 2011, except regulations 22, 25, 36, 59(f), 65 and 70 which have effect from 1st April 2008, regulations 22 and 64 which have effect from 1st October 2008, regulations 19(c) and 61(d) which have effect from 1st April 2010, regulations 17(d) and (e) and 59(d) and (e) which have effect from 2nd July 2010, and regulations 24, 29, 32, 37, 67, 74, 77 and 81 which have effect from 6th April 2011—
regulation 17(d) and (e) and regulation 59(d) and (e) omit unused definitions of “dental list” and update the meaning of “dentist” in regulation 2.A.1(1) and 3.A.1(1) to mirror the definition in the National Health Service (General Dental Services) (Scotland) Regulations 2010;
regulations 19(c) and 61(d) amend, respectively, the meaning of a member’s qualifying service in regulations 2.A.5(1) and 3.A.5(1) to include, in the case of a Waiting Period Joiner or a person who is eligible to join the 1998 Section by virtue of regulation 2.B.1(5)(e), (g) or (h), the period of qualifying service that the member is entitled to count under the 1995 Section;
regulations 22 and 64 amend, respectively, regulations 2.C.1(8) and 3.C.1(3) to add, respectively, consequential references to regulation 2.A.4(3A) and 3.A.4(3A);
regulations 24 and 67 amend, respectively, regulations 2.D.15(4) and (5) and regulations 3.D.11(4) and (5) to remove restrictions preventing a relevant member for the purposes of those paragraphs being paid after reaching the age of 75;
regulations 25 and 70 amend, respectively, regulations 2.E.9(1)(c)(i) and 3.E.9(1)(c)(i) so that the meaning of a dependent child, in relation to a deceased member or recent leaver, includes a relevant child who was born before the deceased ceased to be an active member (and not just whilst an active member);
regulations 29 and 74 amend regulations 2.E.16(1) and 3.E.16(1) so that a lump sum is also payable if (on or after 6th April 2011) a pensioner member, on or after reaching age 75, dies except in the circumstances described in regulations 2.E.20A and 3.E.20A;
regulations 32 and 77 amend regulations 2.E.20A(1) and 3.E.20A(1) so that these provisions apply only if the circumstances described took place before 6th April 2011;
regulation 36 corrects a reference;
regulations 37 and 81 amend, respectively, regulations 2.J.8 and 3.J.8 so that where paragraph (4), or new paragraphs (6) or (8), apply the scheme administrator may deduct the tax payable under section 205A or 206 of the Finance Act 2004, whichever section applies, before the lump sum is paid;
regulation 62(a) replaces a previous amendment to regulation 3.B.1(5)(d)(ii) and clarifies, in doing so, where this amendment is to be made;
regulation 65 amends and clarifies regulation 3.C.2(6) to require the contributions to be paid at the relevant rate on the basis of whichever of sub-paragraphs (a) to (c) the host Health Board (or someone appointed on its behalf) considers the most appropriate;
regulation 68 amends regulation 3.D.18(7) to make it clear that the first reference to “the scheme” is a reference to the Section of the scheme, the rules of which are set out in the National Health Service Pension Scheme (Scotland) Regulations 2008;
the other provisions in this Part replace references to provisions of the National Health Service Superannuation Scheme (Scotland) Regulations 1995 with references to the provisions of the National Health Service Superannuation Scheme (Scotland) Regulations 2011 which superseded them and make adjustments for connected purposes.
Part 4 makes the following amendments to the National Health Service (Scotland) (Injury Benefits) Regulations 1998 which have effect from 1st April 2011, except regulation 104(b) which has effect from 2nd July 2010—
regulation 104(b) amends the definition of “dental list” in regulation 2(1) to mirror the corresponding definition in the National Health Service (General Dental Services) (Scotland) Regulations 2010;
the other provisions in this Part replace references to provisions of the National Health Service Superannuation Scheme (Scotland) Regulations 1995 with references to the provisions of the National Health Service Superannuation Scheme (Scotland) Regulations 2011 which superseded them.
Part 5 makes the following amendments to the National Health Service Superannuation Scheme (Scotland) (Additional Voluntary Contributions) Regulations 1998 which have effect from 1st April 2011, except regulation 114(c)(i) which has effect from 6th April 2011—
regulation 114(c)(i) amends regulation 10(8) to increase, from 60 to 75, the upper age limit for a person to be eligible to request a transfer, under and in accordance with paragraph (1) of that regulation, of the value of investments made in relation to that person under regulation 7(1), 8(2) or 9(4) of those Regulations;
the other provisions in this Part replace references to provisions of the National Health Service Superannuation Scheme (Scotland) Regulations 1995 with references to the provisions of the National Health Service Superannuation Scheme (Scotland) Regulations 2011 which superseded them.
Part 6 amends the National Health Service (Compensation for Premature Retirement) (Scotland) Regulations 2003 with effect from 1st April 2011 to replace references to provisions of the National Health Service Superannuation Scheme (Scotland) Regulations 1995 with references to the provisions of the National Health Service Superannuation Scheme (Scotland) Regulations 2011 which superseded them.
Part 7 comes into force on 1st December 2011 and provides that certain persons detrimentally affected by these Regulations may elect for the provisions not to apply to them.
1972 c. 11; sections 10 and 12 were amended by the National Health Service (Scotland) Act 1972 (c. 58), Schedule 7, Part II, the Pensions (Miscellaneous Provisions) Act 1990 (c.7), sections 4(2), 8(5), 8(6) and 10, the Pension Schemes Act 1993 (c.48), Schedule 8, paragraph 7 and S.I. 2001/3649. The functions of the Secretary of State, in or as regards Scotland, were transferred to Scottish Ministers by virtue of article 2 of, and Schedule 1 to, the Scotland Act 1998 (Transfer of Functions to the Scottish Ministers etc.) Order 1999 (S.I. 1999/1750).
See the Superannuation Act 1972, section 10(1). This function was transferred to the Treasury by virtue of the Transfer of Functions (Minister for the Civil Service and Treasury) Order 1981 (S.I. 1981/1670), Article 2 and is still exercisable by virtue of S.I. 1999/1750, article 2 and Schedule 1.
Section 12(1) of the Superannuation Act 1972 provides that regulations may be framed so as to have effect from a date earlier than that of their making.
S.S.I. 2011/117 as amended by S.S.I. 2011/173.
S.I. 1998/1594, amended by S.I. 1999/195 and 444, S.S.I. 2001/437, 2004/212, 2005/445, 512, 544 and 2011, 2008/92 and 225, 2009/19 and 208, 2010/369 and 2011/211.
S.I. 1998/1451, amended by S.I. 2001/3649, S.S.I 2001/465, 2004/62, 2005/544, 2006/307, 2008/225, 2010/22 and 369.
S.S.I. 2003/344, amended by S.S.I. 2005/512 and 544, 2006/561, 2008/92 and 225, and 2011/211.
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