Regulations 7 (part), 9, 12(a), 16, 17, 24 and 25 amend the 2011 Regulations and the 2008 Regulations in connection with changes made by the Finance Act 2011 (c.11) in relation to—

Regulations 5, 13(b) and 19 amend the 2011 Regulations and the 2008 Regulations so that the dedicated pension transfer arrangements for staff moving from the National Health Service in the Isle of Man to the National Health Service in Scotland are discontinued in respect of staff joining on or after 1st April 2012. Provisions that abate and suspend pensions on re-employment in the Isle of Man after retirement are also discontinued by virtue of regulations 6, 14 and 22.

Regulation 3 amends regulation D2 of the 2011 Regulations to make it clear that employers do not pick up the cost, on redundancy, of additional service or pension purchased by the member.

Regulation 4 corrects a reference in regulation N4 of the 2011 Regulations.

Regulation 8 amends regulation T8 (commutation of trivial pensions) of the 2011 Regulations as a result of the provisions of the Registered Pension Schemes (Authorised Payments) Regulations 2009 in relation to the circumstances in which a small National Health Service pension can be regarded as a trivial amount for permissive commutation to a one-off lump sum payment.

Regulation 9 amends regulation U2 (determination of questions) of the 2011 Regulations so that, in making a decision as to whether a person is able to satisfy the severe ill-health condition for the purposes of subsection (3)(a) of section 229 of the 2004 Act (total pension input amount), the Scottish Ministers may require a person who requests that determination to submit to a medical examination. It also adds regulation V17 of the 2011 Regulations to the list of regulations in relation to which the Scottish Ministers may require a person seeking a determination (in relation to life expectancy) under that regulation to submit to a medical examination.

Regulations 10 and 21 amend paragraphs 5(2)(a)(viii) and 14 of Schedule 1 (medical and dental practitioners) to the 2011 Regulations and also regulation 3.C.2 of the 2008 Regulations to clarify the meaning of “practitioner income” and the flow of contributions in respect of dentists and ophthalmic medical practitioners.

Regulation 13(a) corrects a reference in regulation 2.A.1 of the 2008 Regulations.

Regulations 15 and 23 amend regulations 2.J.5 and 3.J.5 of the 2008 Regulations relating to the commutation of small pensions under the provisions of the Registered Pension Schemes (Authorised Payments) Regulations 2009 and the circumstances in which a small National Health Service pension can be regarded as a trivial amount for permissive commutation to a one-off payment.

Regulation 18 restates regulation 2.K.4(4)(a) of the 2008 Regulations to clarify a previous amendment.

Regulation 20 amends regulation 3.A.7 of the 2008 Regulations to clarify the meaning of “pensionable earnings” in the case of principal practitioners who are not in receipt of salary, wages or fees or any regular payments in respect of their employment as an officer.

Regulation 26 amends regulation 10 (outward transfers) of the Additional Voluntary Contributions Regulations to enable all members to transfer the value of their Additional Voluntary Contributions to any registered pension scheme.

Regulation 28 restates the definition of “section 17C agreement provider” in regulation 2 of the Injury Benefits Regulations to clarify a previous amendment.

Regulation 29 amends the Injury Benefits Regulations so that where a person authorises a deduction from their pension scheme benefits in respect of an annual allowance charge, the amount of the deduction is disregarded for the purposes of regulation 4(6)(a) of those Regulations.

Regulation 30 provides that certain persons who may be detrimentally affected by these Regulations may elect for the provisions not to apply to them.