{
  "url": "https://openlegislation.uk/national-health-service-pension-scheme-and-injury-benefits-amendment-regulations-2012/note",
  "json_url": "https://openlegislation.uk/national-health-service-pension-scheme-and-injury-benefits-amendment-regulations-2012/note.json",
  "legislation": "uksi/2012/610",
  "legislation_title": "The National Health Service Pension Scheme and Injury Benefits (Amendment) Regulations 2012",
  "legislation_url": "https://openlegislation.uk/national-health-service-pension-scheme-and-injury-benefits-amendment-regulations-2012",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations further amend the National Health Service Pension Scheme Regulations 1995 (S.I.1995/300) (“the 1995 Regulations”), the National Health Service Pension Scheme Regulations 2008 (S.I.2008/653) (“the 2008 Regulations”) and the National Health Service (Injury Benefits) Regulations 1995 (S.I.1995/866) (“the Injury Benefits Regulations”).\nRegulation 1 provides for citation, commencement and effect, including that certain provisions of this instrument are to take effect from a date before the date of commencement. Section 12(1) of the Superannuation Act 1972 (c.11) provides authority for the regulations specified in regulation 1(3) and (4) to take effect from a date earlier than the making of these Regulations.\nAmendments consequent on the Finance Act 2011\nRegulations 3, 7, 10, 11(a), 16, 17(a) and 20 amend provisions of the 1995 Regulations and the 2008 Regulations as a result of changes made by the Finance Act 2011(c.11) in relation to—\n(i) an individual’s annual allowance in respect of year on year increases to pension savings before those savings incur a tax charge (“an annual allowance charge”),\n(ii) a new requirement that, in certain circumstances, a scheme is to pay an annual allowance charge and reduce an individual’s benefits accordingly, and\n(iii) an individual’s lifetime allowance in respect of total pension savings before those savings incur a tax charge (“a lifetime allowance charge”), and the process by which an individual can protect that allowance at the current value.\nRegulation 21 amends the Injury Benefits Regulations to provide that where a person authorises a deduction from their NHS Pension Scheme benefits in respect of an annual allowance charge, the amount of that deduction shall be disregarded for the purposes of regulation 4(6)(a) of the Injury Benefits Regulations.\nChanges to employee contribution rates\nRegulations 4, 8, 12, 13, 14, and 18 amend various provisions of the 1995 Regulations and the 2008 Regulations to provide for changes to pensionable pay bands or earnings bands and employee contribution percentage rates for the 2012 Scheme Year which is the period of one year beginning on the 1st April 2012 and ending on 31st March 2013.\nAmendments consequent on the introduction of the Isle of Man Unified Public Service Pension Scheme on 1st April 2012\nRegulations 5, 11(b) and 17(b) amend various provisions of the 1995 Regulations and the 2008 Regulations so that the dedicated pension transfer arrangements for staff moving from the NHS in the Isle of Man to the NHS in England and Wales are discontinued in respect of staff joining on or after 2nd April 2012. Provisions that abate and suspend pensions on re-employment in the Isle of Man after retirement are also discontinued by amendments at regulations 6, 15 and 19.\nAlthough this instrument will not impose or reduce costs on business or the third sector nor will it result in costs to the public sector in excess of £5 million, an impact assessment is provided for the provisions concerning scheme contribution rates in view of the potential public interest. This is published with the Explanatory Memorandum alongside the instrument on www.legislation.gov.uk and it is also available from http://www.dh.gov.uk/prod_consum_dh/groups/dh_digitalassets/documents/digitalasset/dh_131745.pdf.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/610/note",
    "retrieved_at": "2026-10-29T01:39:07.818312+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}