2.A.12.Adjustments for inflation in determining reckonable pay
2.A.13.Restriction on pensionable pay used for calculating benefits in respect of capped transferred-in service
2.A.14.Meaning of “reckonable pay”: non-concurrent part-time employment
2.A.15.Meaning of “reckonable pay”: concurrent part-time employments
Additional contributions to purchase additional pension
2.C.8.Member’s option to pay additional periodical contributions to purchase additional pension
2.C.9.Effect of member being absent or leaving and rejoining this Section of the scheme during the contribution option period
2.C.10.Member’s option to pay lump sum contribution to purchase additional pension
2.C.11.Payment of additional lump sum contributions by employing authority
2.C.12.Exercise of options under regulations 2.C.8, 2.C.10 and 2.C.11
2.C.15.Effect of death or early payment of pension after option exercised under regulation 2.C.8, 2.C.10 or 2.C.11
2.C.17.Revaluation of increases bought under options: members’ pensions
2.D.6.Increase in pensionable pay following exercise of option under regulation 2.D.5
2.D.7.Application of regulations 2.D.5 and 2.D.6 where concurrent part-time employments held
2.D.8.Early retirement on ill health: active members and non-contributing members
2.D.9.Re-assessment of entitlement to an ill health pension determined under regulation 2.D.8
2.D.11.Early retirement on termination of employment by employing authority
2.D.12.Option to have periods of service treated separately where pay is reduced
2.D.13.Exceptions to requirement that NHS employment must have ceased
Pensions for surviving dependent children
2.E.10.Amount of surviving child’s pension: active members and non-contributing members
2.E.11.Amount of surviving child’s pension: pensioner members
2.E.12.Amount of surviving child’s pension: deferred members
2.E.14.Amount of surviving child’s pension: re-employed pensioners
2.E.15.Amount of surviving child’s pension: power to increase
2.E.17.Amount of lump sum: single capacity members and recent leavers (disregarding regulation 2.D.5 employments)
2.E.18.Amount of lump sum: dual capacity members (disregarding regulation 2.D.5 employments)
2.E.19.Amount of lump sum: dual capacity members (members with pensions under regulation 2.D.5)
2.E.21.Pension payable when member dies on or after reaching age 75
2.E.23.Tax treatment under the 2004 Act of lump sums payable on pensioners’ deaths
CHAPTER 2.K 2008 SECTION OPTANTS
Transfer of service from the 1995 Section
2.K.7.Treatment of 2008 Section Optants to whom regulation L1(3) of the 2011 Regulations applied immediately before 1st April 2008
2.K.9.Treatment of 2008 Section Optants to whom regulation R8 of the 2011 Regulations applied immediately before 1st April 2008
2.K.10.Restriction on pensionable pay used for calculating benefits in respect of capped Optant service
2.K.12.Amount of pension and lump sum to be paid to a 2008 Section Optant
2.K.14.2008 Section Optants: transitional upper tier ill health pension
2.K.15.Treatment of ill health retirement applications made by 2008 Section Optants within one year of joining this Section of the scheme
2.K.16.Application of regulation 2.D.9 where a 2008 Section Optant has submitted an application for ill health retirement under the 1995 Section
2.K.17.Application of regulation 2.D.9 where a 2008 Section Optant has submitted an application for ill health retirement under this Section of the scheme within a year of joining this Section of the scheme
2.K.18.Transitional provision: treatment of additional service in respect of Optants retiring on the grounds of ill health
2.K.19.Circumstances in which a member of the 1995 Section may defer making an option to join this Section of the scheme under regulation 2.K.2
2.K.20.Nominations and notices accepted by the Scottish Ministers under the 2011 Regulations to apply under Chapter 2.E
2.K.21.Late payment of pension with actuarial increase for a 2008 Section Optant
2.K.22.2008 Section Optants who are in receipt of a lower tier ill health pension under regulation E3 of the 2011 Regulations
2.K.23.Lump sum payable on the death of a 2008 Section Optant who is in receipt of a lower tier ill health pension under regulation E3 of the 2011 Regulations
2.K.24.Children’s pensions payable on the death of a 2008 Section Optant who is in receipt of a lower tier ill health pension under regulation E3 of the 2011 Regulations.
2.L.2.Nominations and notices accepted by the Scottish Ministers under the 2011 Regulations to apply under Chapter 2.E
2.L.3.Waiting Period Joiners who are in receipt of a lower tier ill health pension under regulation E3 of the 2011 Regulations
2.L.4.Lump sum payable on the death of a Waiting Period Joiner
2.L.5.Children’s pensions payable on the death of a Waiting Period Joiner
3.A.9.Calculating pensionable earnings of medical practitioners in partnership
3.A.10.Elections relating to calculation of pensionable earnings in medical partnerships
3.A.11.Meaning of pensionable earnings in relation to other practitioners
3.A.12.Exclusions and deductions from pensionable earnings: all practitioners
3.A.13.Limit on pensionable earnings: dental practitioners carrying on deceased person’s business
Additional contributions to purchase additional pensions
3.C.6.Member’s option to pay additional periodical contributions to purchase additional pension
3.C.7.Effect of member being absent or leaving and rejoining this Section of the scheme during the contribution option period
3.C.8.Member’s option to pay lump sum contribution to purchase additional pension
3.C.9.Payment of additional lump sum contributions by employing authority
3.C.10.Exercise of options under regulations 3.C.6, 3.C.8 and 3.C.9
3.C.13.Effect of death or early payment of pension after option exercised under regulation 3.C.6, 3.C.8 or 3.C.9
3.C.15.Revaluation of increases bought under options: members’ pensions
Pensions for surviving dependent children
3.E.10.Amount of surviving child’s pension: active members and non-contributing members
3.E.11.Amount of surviving child’s pension: pensioner members
3.E.12.Amount of surviving child’s pension: deferred members
3.E.14.Amount of surviving child’s pension: re-employed pensioners
3.E.15.Amount of surviving child’s pension: power to increase
3.E.17.Amount of lump sum: single capacity members and recent leavers (disregarding regulation 3.D.5 employments)
3.E.18.Amount of lump sum: dual capacity members (disregarding regulation 3.D.5 employments)
3.E.19.Amount of lump sum: dual capacity members (members with pensions under regulation 3.D.5)
3.E.21.Pension payable when member dies on or after reaching age 75
3.E.23.Tax treatment under the 2004 Act of lump sums payable on pensioners’ deaths
Transfer of service and pensionable earnings from the 1995 Section
3.K.3.Service and pensionable earnings credited from the 1995 Section
3.K.5.Treatment of additional service and pensionable earnings
3.K.7.Treatment of 2008 Section Optants to whom regulation L1(3) of the 2011 Regulations applied immediately before 1st April 2008
3.K.9.Pensionable earnings credited under regulations 3.K.3 and 3.K.5 to be treated as capped Optant pensionable earnings
3.K.10.Amount of pension and lump sum to be paid to a 2008 Section Optant
3.K.12.2008 Section Optants: transitional upper tier ill health pension
3.K.13.Treatment of ill health retirement applications made by 2008 Section Optants within one year of joining this Section of the scheme
3.K.14.Application of regulation 3.D.8 where a 2008 Section Optant has submitted an application for ill health retirement under the 1995 Section
3.K.15.Application of regulation 3.D.8 where a 2008 Section Optant has submitted an application for ill health retirement under this Section of the scheme within a year of joining this Section of the scheme
3.K.16.Transitional provision: treatment of additional service and pensionable earnings in respect of Optants retiring on the grounds of ill health
3.K.17.Treatment of service credited from the 1995 Section when benefits in cases of mixed service are payable
3.K.18.Circumstances in which a member of the 1995 Section may defer making an option to join this Section of the scheme under regulation 3.K.2
3.K.19.Nominations and notices accepted by the Scottish Ministers under the 2011 Regulations to apply under Chapter 3.E
3.K.20.Late payment of pension with actuarial increase for a 2008 Section Optant
3.K.21.2008 Section Optants who are in receipt of a lower tier ill health pension under regulation E3 of the 2011 Regulations
3.K.22.Lump sum payable on the death of a 2008 Section Optant who is in receipt of a lower tier ill health pension under regulation E3 of the 2011 Regulations
3.K.23.Children’s pensions payable on the death of a 2008 Section Optant who is in receipt of a lower tier ill health pension under regulation E3 of the 2011 Regulations
3.L.2.Nominations and notices accepted by the Scottish Ministers under the 2011 Regulations to apply under Chapter 3.E
3.L.3.Waiting Period Joiners who are in receipt of a lower tier ill health pension under regulation E3 of the 2011 Regulations
3.L.4.Lump sum payable on the death of a Waiting Period Joiner
3.L.5.Children’s pensions payable on the death of a Waiting Period Joiner