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The National Health Service Superannuation Scheme (2008 Section) (Scotland) Regulations 2013

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Interpretation of Part 2: general
This section has no associated Policy Notes

2.A.1.  In this Part—

“the 1978 Act” means the National Health Service (Scotland) Act 1978(1);

“the 1993 Act” means the Pension Schemes Act 1993(2);

“the 1995 Act” means the Pensions Act 1995(3);

“the 1995 Section” means the part of the scheme, the rules of which are set out in the 2011 Regulations;

“the 1997 Act” means the National Health Service (Primary Care) Act 1997(4);

“the 1999 Act” means the Welfare Reform and Pensions Act 1999(5);

“the 2004 Act” means the Finance Act 2004(6);

“the 2004 Regulations” means the National Health Service (General Medical Services Contracts) (Scotland) Regulations 2004(7);

“the 2006 Act” means the National Health Service Act 2006(8);

“the 2008 Act” means the Pensions Act 2008(9);

“the 2008 Regulations” means the National Health Service Pension Scheme (Scotland) Regulations 2008(10);

“2008 Section Optant” has the meaning given in regulation 2.K.1 (application of Chapter 2.K);

“the 2010 Regulations” means the Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations 2010(11);

“the 2011 Regulations” means the National Health Service Superannuation Scheme (Scotland) Regulations 2011(12);

“active member” has the meaning given in section 124(1) (interpretation of Part 1) of the 1995 Act and, except where the context otherwise requires, refers to membership of this Section of the scheme (but see regulation 2.D.5(9) (partial retirement: members aged at least 55));

“additional pension”, in relation to a member, except where the context otherwise requires, means so much of any pension payable to a member as is payable by virtue of contributions made under regulations 2.C.8 (option to pay additional periodical contributions), 2.C.10 (option to pay lump sum contribution) and 2.C.11 (additional lump sum contributions by employing authority);

“additional services” has the meaning given in regulation 3.A.1 (interpretation of Part 3: general);

“assistant practitioner” has the meaning given in regulation 3.A.1 (interpretation of Part 3: general);

“automatic enrolment date” means the date referred to in section 3(7) (automatic enrolment) of the 2008 Act;

“automatic re-enrolment date” means the date determined in accordance with regulation 12 (opting out) of the 2010 Regulations (as modified by regulation 14 (jobholders excluded from automatic re-enrolment) of those Regulations(13));.

“base rate” means the Bank of England base rate—

(a)

announced from time to time by the Monetary Policy Committee of the Bank of England as the official dealing rate, being the rate at which the Bank is willing to enter into transactions for providing short term liquidity in the money markets; or

(b)

where an order under section 19 (reserve powers) of the Bank of England Act 1998(14) is in force, any equivalent rate determined by the Treasury under that section;

“buy-out policy” means a policy of insurance or annuity contract that is appropriate for the purposes of section 19 (extinguishment of liability of scheme for pensions secured by insurance policies or annuity contracts) of the 1993 Act(15) and “buy-out” is to be construed accordingly;

“capped transferred-in service” is to be construed in accordance with regulation 2.F.12;

“cash equivalent” is to be construed in accordance with Chapter 4 (transfer values) of Part 4 of the 1993 Act;

“certification services” means services related to the provision of the medical certificates listed in Schedule 3 (list of prescribed medical certificates) to the 2004 Regulations;

“collaborative services” means primary medical services provided by a GP performer, a GMS practice, a section 17C agreement provider, an HBPMS contractor or an OOH provider under or as a result of an arrangement between—

(a)

Scottish Ministers or a Health Board; and

(b)

a local authority,

under section 15(2) (supply of goods and services to local authorities, etc.) of the 1978 Act(16), under which Scottish Ministers or the Health Board is responsible for providing services for purposes related to the provision of health care;

“commissioned services” means services provided under a contract between—

(a)

a GP performer, a GMS practice, a section 17C agreement provider, an HBPMS contractor or an OOH provider; and

(b)

either—

(i)

a Special Health Board, which relates to the provision of health care; or

(ii)

Scottish Ministers or a Health Board under section 16(1) (assistance to voluntary organisations) of the 1978 Act, which is for the purposes of the health service;

“contracting Health Board” means—

(a)

in the case of a non-GP provider who is—

(i)

a partner in a partnership that is—

(aa)

a GMS practice (under a GMS contract);

(bb)

a section 17C agreement provider (under a section 17C agreement); or

(cc)

an HBPMS contractor (under an HBPMS contract);

(ii)

a shareholder in a company limited by shares that is—

(aa)

a GMS practice (under a GMS contract);

(bb)

a section 17C agreement provider (under a section 17C agreement); or

(cc)

an HBPMS contractor (under an HBPMS contract); or

(iii)

an individual who is—

(aa)

a GMS practice (under a GMS contract);

(bb)

a section 17C agreement provider (under a section 17C agreement); or

(cc)

an HBPMS contractor (under an HBPMS contract),

the Health Board with which the partnership, company or (in the case of sub-paragraph (iii)) practice, provider or contractor entered into the contract or agreement referred to;

(b)

in the case of a principal practitioner, the Health Board on whose medical performers list the practitioner’s name appears; and

(c)

in the case of an assistant practitioner or a locum practitioner, the Health Board engaging the practitioner under a contract of employment or a contract for services and on whose medical performers list the practitioner’s name appears;

“contracting-out requirements” means the requirements mentioned in section 9(2) (requirements for certification of schemes: general) of the 1993 Act(17);

“contribution option period” has the meaning given in regulation 2.C.8(8) (member’s option to pay additional periodical contributions to purchase additional pension);

“core hours” means the period beginning at 8.00 a.m. and ending at 6.30 p.m. on any day from Monday to Friday except Good Friday, Christmas Day and a bank holiday;

“corresponding health service scheme” means—

(a)

a superannuation scheme provided under regulations made under section 10 of the Superannuation Act 1972(18) and having effect in England and Wales;

(b)

a superannuation scheme provided under article 12 of the Superannuation (Northern Ireland) Order 1972(19);

(c)

a scheme made under section 2 of the Superannuation Act 1984 (an Act of Tynwald)(20), in the case of a member who entered NHS employment on or before 31st March 2012; or

(d)

any other occupational pension scheme approved for this purpose by the Scottish Ministers;

“corresponding 1995 scheme” means a corresponding health service scheme the provisions of which the Scottish Ministers have determined correspond to the 1995 Section;

“corresponding 2008 scheme” means a corresponding health service scheme the provisions of which the Scottish Ministers have determined correspond to the provisions of this Section of the scheme;

“deferred member” has the meaning given in section 124(1) (interpretation of Part 1) of the 1995 Act and, except where the context requires otherwise, refers to membership of this Section of the scheme (but see regulation 2.A.2 (interpretation: further provisions) and regulation 2.D.5(9) (partial retirement: members aged at least 55));

“dentist” has the meaning given in regulation 3.A.1 (interpretation of Part 3: general);

“dependent child” is to be construed in accordance with regulation 2.E.9;

“dispensing services” has the meaning given in regulation 3.A.1 (interpretation of Part 3: general);

“employing authority” means—

(a)

a Health Board, a Special Health Board, the Common Services Agency for the Scottish Health Service (constituted by section 10 of the 1978 Act(21)) or Healthcare Improvement Scotland (established by section 10A of the 1978 Act(22));

(b)

the Mental Welfare Commission for Scotland established under section 4 of the Mental Health (Care and Treatment) (Scotland) Act 2003(23);

(c)

an OOH provider;

(d)

an HBPMS contractor;

(e)

a GMS practice;

(f)

a section 17C agreement provider;

(g)

any other body constituted under an Act relating to health services and which the Scottish Ministers agree to treat as an employing authority for the purposes of this Section of the scheme; or

(h)

in relation to a person who is subject to a direction made under section 7 (extension of superannuation provisions of National Health Service Acts) of the Superannuation (Miscellaneous Provisions) Act 1967(24) and subject to such modifications to these Regulations as the Scottish Ministers may in any particular case direct, any employer of such a person whom the Scottish Ministers agree to treat as an employing authority for the purposes of these Regulations;

“employment” includes an office or appointment (other than an honorary office or appointment), and related expressions are to be read accordingly;

“enhanced services” has the meaning given in regulation 3.A.1 (interpretation of Part 3: general);

“essential services” has the meaning given in regulation 3.A.1 (interpretation of Part 3: general);

“GMS contract” means a contract under section 17J (health boards’ power to enter into general medical services contract) of the 1978 Act(25) or under article 13 (provision of immediately necessary treatment) of the General Medical Services and Section 17C Agreements (Transitional and other Ancillary Provisions) (Scotland) Order 2004(26);

“GMS practice” means—

(a)

a registered medical practitioner(27) who is a principal practitioner;

(b)

two or more such individuals practising in a partnership; or

(c)

a company limited by shares,

with whom a Health Board has entered into a GMS contract;

“GP performer” means a registered medical practitioner, other than a GP registrar or a locum practitioner, whose name is included in a medical performers list and who performs essential services, additional services, enhanced services, dispensing services, collaborative services, commissioned services, OOH services or certification services (or any combination of those services)—

(a)

under a GMS contract, section 17C agreement or HBPMS contract;

(b)

on behalf of an OOH provider; or

(c)

under a contract of employment or a contract for services with a Health Board which relates to arrangements by which it provides services under section 2C (functions of Health Boards: primary medical services) of the 1978 Act(28);

“GP provider” means a GP performer who is—

(a)

a GMS practice, a section 17C agreement provider or an HBPMS contractor;

(b)

a partner in a partnership that is a GMS practice, a section 17C agreement provider or an HBPMS contractor; or

(c)

a shareholder in a company limited by shares that is a GMS practice, section 17C agreement provider or an HBPMS contractor,

and who performs medical services as or on behalf of that practice, provider or contractor;

“GP registrar” has the meaning given in regulation 3.A.1 (interpretation of Part 3: general);

“GP trainer” has the meaning given in regulation 3.A.1 (interpretation of Part 3: general);

“guarantee date” has the meaning given in regulation 2.F.2(2) (applications for statements of entitlement);

“guaranteed cash equivalent transfer value payment” has the meaning given in regulation 2.F.3(3) (applications for transfer value payments: general);

“guaranteed minimum pension” means guaranteed minimum pension, or accrued rights to guaranteed minimum pension, under section 14 (earner’s guaranteed minimum) or 17 (minimum pensions for widows and widowers) of the 1993 Act as the case may be;

“HBPMS contract” means a contractual arrangement for the provision of services in accordance with section 2C(2) (functions of health boards: primary medical services) of the 1978 Act between a Health Board and a HBPMS contractor;

“HBPMS contractor” means a person with whom a Health Board has made arrangements under section 2C(2) (functions of health boards: primary medical services) of the 1978 Act, but only if that person is also a person who would be eligible to enter into a GMS contract or a section 17C agreement for the provision of primary medical services and that person has not entered into such a GMS contract or section 17C agreement;

“Health Board” means a Health Board constituted under section 2(1)(a) of the 1978 Act;

“the health service” has the meaning given in section 108(1) (interpretation and construction) of the 1978 Act;

“lifetime allowance”, in relation to a person, has the meaning given in section 218 (individual’s lifetime allowance and standard lifetime allowance) of the 2004 Act(29);

“lifetime allowance charge” has the meaning given in section 214(1) of the 2004 Act;

“local authority” means a council constituted under section 2 (constitution of councils) of the Local Government etc. (Scotland) Act 1994(30);

“locum practitioner” has the meaning given in regulation 3.A.1 (interpretation of Part 3: general);

“lower earnings limit” is to be construed in accordance with section 5 (earnings limits and thresholds for Class 1 contributions) of the Social Security Contributions and Benefits Act 1992(31);

“lower tier ill health pension” is to be construed in accordance with regulation 2.D.8 (early retirement on ill health: active members and non-contributing members);

“lump sum rule” has the meaning given in section 166 (lump sum rule) of the 2004 Act(32);

“lump sum death benefit rule” has the meaning given in section 168 (lump sum death benefit rule) of the 2004 Act(33);

“medical performers list” means a list prepared by a Health Board pursuant to regulation 4(1) of the National Health Service (Primary Medical Services Performers List) (Scotland) Regulations 2004(34);

“member”, except where the context otherwise requires, means an active member, a non-contributing member, a deferred member, a pensioner member or a pension credit member;

“NHS employment” means employment with an employing authority (otherwise than under a contract for services);

“non-contributing member” means a member who—

(a)

is under age 75 and in NHS employment;

(b)

is no longer required to make contributions to this Section of the scheme in accordance with regulation 2.C.1(1); and

(c)

will be entitled to a pension under these Regulations—

(i)

on ceasing to be employed in NHS employment and making a claim for the pension; or

(ii)

upon reaching age 75;

“non-GP provider” applies as if the non-GP provider were a whole-time officer and means—

(a)

a partner in a partnership that is a GMS practice—

(i)

who is not a GP provider; and

(ii)

who demonstrates to the satisfaction of the Scottish Ministers that the partner assists in the provision of NHS services provided by that practice;

(b)

a partner in a partnership all of whose members have entered into a section 17C agreement for the provision of primary medical services—

(i)

who is not a GP provider; and

(ii)

who demonstrates to the satisfaction of the Scottish Ministers that the partner assists in the provision of NHS services provided by that partnership;

(c)

a partner in a partnership that is an HBPMS contractor that has entered into an HBPMS contract for the provision of primary medical services—

(i)

who is not a GP provider; and

(ii)

who demonstrates to the satisfaction of the Scottish Ministers that the partner assists in the provision of NHS services provided by that partnership;

(d)

a shareholder in a company limited by shares that is a GMS practice, is a section 17C agreement provider, or is an HBPMS contractor that has entered into an HBPMS contract for the provision of primary medical services—

(i)

who is not a GP provider; and

(ii)

who demonstrates to the satisfaction of the Scottish Ministers that the shareholder assists in the provision of NHS services provided by that company; or

(e)

an individual who is a section 17C agreement provider, or is an HBPMS contractor that has entered into an HBPMS contract for the provision of primary medical services—

(i)

who is not a GP provider; and

(ii)

who demonstrates to the satisfaction of the Scottish Ministers that the individual participates in the provision of NHS services;

“occupational pension scheme” means an occupational pension scheme within the meaning of section 1 (categories of pension schemes) of the 1993 Act(35) which—

(a)

in the case of such a scheme established on or after 6th April 2006 is a registered pension scheme for the purposes of the 2004 Act and which the Scottish Ministers agree to recognise as a transferring scheme for the purposes of Chapter 2.F (transfers); and

(b)

in the case of such a scheme established before that date, was—

(i)

approved by the Commissioners for Her Majesty’s Revenue and Customs for the purposes of Chapter 1 (retirement benefit schemes) of Part 14 of the Income and Corporation Taxes Act 1988(36) or whose application for approval under that Chapter was under consideration;

(ii)

a statutory scheme as defined in section 612(1) (interpretation) of the Income and Corporation Taxes Act 1988(37); or

(iii)

a scheme to which section 608 (superannuation funds approved before 6th April 1980) of the Income and Corporation Taxes Act 1988(38) applied,

and on 6th April 2006 became a registered pension scheme for the purposes of the 2004 Act;

“officer” means a person (other than a GP performer) employed by an employing authority;

“OOH provider” has the meaning given in regulation 2.A.16 (out of hours providers);

“OOH services” means services which are required to be provided in the out of hours period and which if provided during core hours by a GMS practice, a section 17C agreement provider or a HBPMS contractor to patients to whom the practice or contractor is required by a GMS contract, a section 17C agreement or an HBPMS contract to provide essential services, would be or would be similar to essential services;

“opting out” and related expressions are to be construed in accordance with regulation 2.B.6 (opting out of this Section of the scheme);

“out of hours period” means—

(a)

the period beginning at 6.30 p.m. on any day from Monday to Thursday and ending at 8.00 a.m. the following day;

(b)

the period between 6.30 p.m. on Friday and 8.00 a.m. the following Monday; or

(c)

Christmas Day, New Year’s Day and any other local or public holiday which has been agreed in writing by the Health Board when entering into a GMS contract,

and part of an out of hours period means any part of any one or more of the periods described in sub-paragraphs (a) to (c);

“pay period” means, in relation to members who receive either salary, wages or other regular payments under a contract of employment or a contract for services, the period in respect of which each payment is made in accordance with the terms of that contract;

“pension credit” means a credit under section 29(1)(b) (creation of pension debits and credits) of the 1999 Act and includes a credit under corresponding Northern Ireland legislation;

“pension credit member” has the meaning given in section 124(1) (interpretation of Part 1) of the 1995 Act;

“pension credit rights” has the meaning given in section 101B (interpretation) of the 1993 Act;

“pension debit member” means a member of this Section of the scheme whose benefits, or future benefits, under this scheme have been reduced under section 31 (reduction under pension sharing order following divorce or nullity of marriage) of the 1999 Act, whether before or after the person became a member of this Section of the scheme;

“pension sharing order or provision” means such an order or provision as is mentioned in section 28(1) (activation of pension sharing) of the 1999 Act(39);

“pensionable employment” means employment as an officer which is pensionable under this Part;

“pensionable pay” has the meaning given in regulations 2.A.9 (meaning of “pensionable pay”) (read with regulation 2.A.10 (pensionable pay: breaks in service));

“pensionable service” has the meaning given in regulations 2.A.3 (meaning of “pensionable service”) and 2.A.4 (meaning of “pensionable service”: part-time service) (read with regulation 2.A.5 (pensionable service: breaks in service));

“pensioner member” has the meaning given in section 124(1) (interpretation of Part 1) of the 1995 Act and, except where the context otherwise requires, refers to membership of this Section of the scheme (but see regulation 2.A.2 (interpretation: further provisions) and regulation 2.D.5(9) (partial retirement: members aged at least 55));

“personal pension scheme” means a personal pension scheme which—

(a)

in the case of a scheme established on or after 6th April 2006, is a registered pension scheme for the purposes of the 2004 Act and which the Scottish Ministers agree to recognise as a transferring scheme for the purposes of Chapter 2.F (transfers); and

(b)

in the case of a scheme established before that date, was—

(i)

approved by the Commissioners for Her Majesty’s Revenue and Customs for the purposes of Chapter 4 (personal pension schemes) of Part 14 of the Income and Corporation Taxes Act 1988(40); and

(ii)

on 6th April 2006 became a registered pension scheme for the purposes of the 2004 Act;

“practice staff” means a person (other than an assistant practitioner, a principal practitioner, a GP registrar or a non-GP provider) employed by a GMS practice, a section 17C agreement provider, an HBPMS contractor or an OOH provider to assist in the provision of the services they provide;

“practitioner” means—

(a)

a registered medical practitioner(41) (other than a GP registrar) who is a GP provider, a GP performer or a locum practitioner; or

(b)

a dentist,

but excludes a person who is paid wholly by way of salary by a Health Board;

“preservation requirements” means the requirements of Chapter 1 (preservation of benefit under occupational schemes) of Part 4 of the 1993 Act relating to the preservation of benefits under occupational pension schemes;

“principal practitioner” has the meaning given in regulation 3.A.1 (interpretation of Part 3: general);

“public sector transfer arrangements” means arrangements approved by the Scottish Ministers as providing reciprocal arrangements for the payment and receipt of transfer values between this Section of the scheme and other occupational pension schemes;

“qualifying service” has the meaning given in regulation 2.A.6 (meaning of “qualifying service”) (read with regulation 2.A.7 (qualifying service: disregard of breaks in service));

“recent leaver” has the meaning given in regulation 2.E.6(3) (amount of surviving adult’s pension: recent leavers);

“reckonable pay” has the meaning given in regulation 2.A.11 (meaning of “reckonable pay”: general) (read with regulations 2.A.12 (adjustments for inflation in determining reckonable pay) to 2.A.15 (meaning of “reckonable pay”: concurrent part-time employments));

“registered”, in relation to a pension scheme, means registered under Chapter 2 (registration of pension schemes) of Part 4 of the 2004 Act;

“retail prices index” has the meaning given in section 989 (the definitions) of the Income Tax Act 2007(42);

“safeguarded rights” has the meaning given in section 68A(1) (safeguarded rights) of the 1993 Act(43);

“the scheme”, except where the context otherwise requires, means the National Health Service superannuation scheme for Scotland, the rules of which are set out in these Regulations and the 2011 Regulations;

“the scheme actuary” means the actuary appointed by the Scottish Ministers for the time being to provide a consulting service on actuarial matters relevant to this Section of the scheme;

“scheme administrator” means the scheme administrator under regulation 2.J.1;

“scheme year” means a period of one year beginning with 1st April and ending with 31st March;

“section 17C agreement” means an agreement made under section 17C (personal medical or dental services) of the 1978 Act(44);

“section 17C agreement provider” means any person or body who is providing primary medical services in accordance with a section 17C agreement;

“Special Health Board” means a Special Health Board constituted under section 2(1)(b) of the 1978 Act;

“State pension age” means pensionable age, as defined in section 181(1) (general interpretation) of the 1993 Act(45);

“tax year” means a year of assessment for income tax purposes;

“this Section of the scheme” means the part of the scheme, the rules of which are set out in these Regulations;

“trade dispute” has the meaning given in section 35(1) (interpretation) of the Jobseekers Act 1995(46);

“upper tier ill health pension” is to be construed in accordance with regulation 2.D.8 (early retirement on ill health: active members and non-contributing members);

“Waiting Period Joiner” has the meaning given in regulation 2.L.1; and

“whole-time”, in relation to an employment that is comparable to one or more part-time employments, means—

(a)

an employment that is comparable to a part-time employment (that is not held by a person concurrently with any other such employment) for such number of hours or sessions as in the opinion of the Scottish Ministers amounts to whole-time employment in the case of an employment for services of the kind performed in the part-time employment; and

(b)

an employment that is comparable to two or more part-time employments (that are held by a person concurrently) for such number of hours or sessions as in the opinion of the Scottish Ministers amounts to whole-time employment in the case of an employment for services of the kind performed in the two or more part-time employments.

(7)

S.S.I. 2004/115, amended by paragraph 18 of schedule 4 to the Charities and Trustee Investment (Scotland) Act 2005 (asp 10) and by S.S.I. 2004/162 and 215, 2005/337, 2006/247, 2007/206, 289, 392 and 501, 2008/27, 2009/183, 2010/93, 231 and 394, 2011/55, 2012/9, 36, 1479 and 1916 and S.I. 2010/234.

(10)

S.S.I. 2008/224, amended by S.S.I. 2009/19 and 208, 2010/22 and 369, 2011/53 and 364, 2012/69 and 163 and S.I. 2010/234.

(12)

S.S.I. 2011/117, amended by S.S.I. 2011/173 and 364 and 2012/69 and 163.

(13)

Regulation 14 was substituted by regulations 17 and 22 of S.I. 2012/215.

(14)

1998 c.11.

(15)

Section 19 was amended by S.I. 2001/3649, 2005/2050 and 2007/3014.

(16)

Section 15 was relevantly amended by paragraph 1(2) of schedule 1 to the Primary Medical Services (Scotland) Act 2004 (asp 1) and by paragraph 17 of schedule 17 of the Public Services Reform (Scotland) Act 2010 (asp 8).

(17)

Section 9 was relevantly amended by section 136(3) of the Pensions Act 1995 (c.26), section 14(4) of, and Part 6 of Schedule 7 to, the Pensions Act 2007 (c.22) and paragraph 35(2) of Schedule 1 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c.2).

(18)

1972 c.11. Section 10 was amended by Schedule 5 to the National Health Service Reorganisation Act 1973 (c.32), Schedule 7 to the National Health Service (Scotland) Act 1972 (c.58), sections 4(2) and 8(5) and (6) of the Pensions (Miscellaneous Provisions) Act 1990 (c.7), paragraph 7 of Schedule 8 to the Pension Schemes Act 1993 (c.48) and by S.I. 2001/3649.

(20)

1984 c.8 (Tynwald).

(21)

The Common Services Agency for the Scottish Health Service is also known as the NHS National Services Scotland. Section 10 was amended by paragraph 2 of Schedule 6 to the Health Services Act 1980 (c.53), section 66(2) to, and Schedule 10 to, the National Health Services and Community Care Act 1990 (c.19), paragraph 44 of Schedule 4 to the Health Act 1999 (c.8), paragraph 2(4) of schedule 2 to the Smoking, Health and Social Care (Scotland) Act 2005 (asp 13) and section 17(1) of the Patient Rights (Scotland) Act 2011 (asp 5).

(22)

Section 10A was inserted by section 108 of the Public Services Reform (Scotland) Act 2010 (asp 8).

(23)

2003 asp 13. Section 4 was amended by section 111(2) of the Public Services Reform (Scotland) Act 2010 (asp 8).

(24)

1967 c.28. Section 7 was amended by S.I. 1968/1699, section 10(5) of, and paragraph 66 of Schedule 6 and Schedule 8 to, the Superannuation Act 1972 (c.11), Schedule 5 to the National Health Service Reorganisation Act 1973 (c.32), paragraph 24 of Schedule 16 to the National Health Service (Scotland) Act 1978 (c.29) and paragraph 29 of Schedule 1 to the National Health Service (Consequential Provisions) Act 2006 (c.43).

(25)

Section 17J was inserted by section 4 of the Primary Medical Services (Scotland) Act 2004 (asp 1).

(26)

S.S.I. 2004/636. There are amendments to the Order which are not relevant for the purposes of these Regulations.

(27)

“Registered medical practitioner” is defined in Schedule 1 to the Interpretation Act 1978 (c.30), as amended by S.I. 2002/3135.

(28)

Section 2C was inserted by section 1(2) of the Primary Medical Services (Scotland) Act 2004 (asp 1) and amended by the paragraph 1(3) of Schedule 1 to the National Health Service Reform (Scotland) Act 2004, section 37 of the Tobacco and Primary Medical Services (Scotland) Act 2010 (asp 3) and S.I. 2010/283.

(29)

Section 218 was amended by paragraph 2(2) and (3) of Schedule 18 to the Finance Act 2011 (c.11).

(30)

1994 c.39. Section 2 was amended by paragraph 232(1) of Schedule 22 to the Environment Act 1995 (c.25).

(31)

1992 c.4. Section 5 was substituted by paragraph 1 of Schedule 9 to the Welfare Reform and Pensions Act 1999 (c.30) and amended by Part 4 of Schedule 7 to the Pensions Act 2007 (c.22) and Schedule 2 of the National Insurance Contributions Act 2008 (c.16).

(32)

Section 166 was amended by paragraph 9 of Schedule 20 to the Finance Act 2007 (c.11).

(33)

Section 168 was amended by Part 3 of Schedule 27 to the Finance Act 2007 (c.11) and paragraph 65 of Schedule 16 to the Finance Act 2011 (c.11).

(35)

The definition of “occupation pension scheme” in section 1 was amended by S.I. 2007/3014.

(36)

1988 c.1. Chapter 1 of Part 14 was repealed, subject to transitional provisions and savings, by Part 3 of Schedule 36 to the Finance Act 2004 (c.12).

(37)

Section 612 was repealed, subject to transitional provisions and savings, by Part 3 of Schedule 36 to the Finance Act 2004.

(38)

Section 608 was repealed, subject to transitional provisions and savings, by Part 3 of Schedule 36 to the Finance Act 2004.

(39)

Section 28 was relevantly amended by paragraph 159 of Schedule 27 to the Civil Partnership Act 2004 (c.33).

(40)

Chapter 4 of Part 14 was repealed by Part 3 of Schedule 42 to the Finance Act 2004 (c.12).

(41)

“Registered medical practitioner” is defined in Schedule 1 to the Interpretation Act 1978 (c.30), as amended by S.I. 2002/3135.

(42)

2007 c.3. The definition of “retail prices index” was amended by paragraph 16 of Schedule 3 to the Statistics and Registration Service Act 2007 (c.18).

(43)

Section 68A(1) was inserted by section 36 of the Welfare Reform and Pensions Act 1999 and subsequently repealed by Part 2 of Schedule 11 to the Pensions Act 2008 (c.30).

(44)

Section 17C was inserted by section 21(2) of the National Health Service (Primary Care) Act 1997 (c.46) and amended by section 2(2) of the Primary Medical Services (Scotland) Act 2004 (asp 1).

(45)

The definition of “pensionable age” in section 181(1) was inserted by paragraph 17 of Schedule 4 to the Pensions Act 1995 (c.26).

(46)

1995 c.18. There are amendments to section 35(1) which are not relevant to these Regulations.

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