{
  "url": "https://openlegislation.uk/national-health-service-pension-scheme-regulations-2008/regulation-1.B.1",
  "json_url": "https://openlegislation.uk/national-health-service-pension-scheme-regulations-2008/regulation-1.B.1.json",
  "legislation": "uksi/2008/653",
  "legislation_title": "The National Health Service Pension Scheme Regulations 2008",
  "legislation_url": "https://openlegislation.uk/national-health-service-pension-scheme-regulations-2008",
  "path": "regulation/1.B.1",
  "kind": "regulation",
  "number": "1.B.1",
  "heading": "Actuarial reports and accounts",
  "text": "(1) The following paragraphs apply to the National Health Service Pension Scheme as set out in these Regulations and the National Health Service Pension Scheme Regulations 1995.\n(2) The Secretary of State shall keep accounts of all income and expenditure of the scheme in a form approved by the Treasury.\n(3) The accounts shall be open to examination by the Comptroller and Auditor General.\n(3A) The Scheme actuary must prepare an actuarial report of the scheme at the 31st March 2012.\n(3B) The Scheme actuary must send a copy of the actuarial report of the scheme to the Secretary of State and the Treasury.\n(3C) Where the Secretary of State indicates to the Scheme actuary that the actuarial report referred to in paragraph (3A) is also to be used for the purposes of establishing a scheme under section 1 of the Public Service Pensions Act 2013 (“the proposed new scheme”), the Scheme actuary must prepare the report taking account of any Treasury directions given from time to time pursuant to sections 11(2) and 12(3) of that Act (including any specific requirements in those directions relating to a preliminary valuation undertaken for the purposes of setting the employer cost cap for the proposed new scheme).\n(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 1.B.1(3A)-(3C) inserted (20.2.2014) by The National Health Service Pension Scheme, Additional Voluntary Contributions, Compensation for Premature Retirement and Injury Benefits (Amendment) Regulations 2014 (S.I. 2014/78), regs. 1(3), 10(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Reg. 1.B.1(4)(5)(6) omitted (1.4.2013) by virtue of The National Health Service Pension Scheme, Additional Voluntary Contributions and Injury Benefits (Amendment) Regulations 2013 (S.I. 2013/413), regs. 1(2), 23"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1995/300, amended by S.I. 1997/80 and 1888, 1998/666 and 2216, 2000/605, 2001/1428 and 3649, 2002/561 and 2469, 2003/631 and 2322, 2004/665 and 696, 2005/661 and 3074, 2006/600 and 2919, 2007/2054 and 3280 and 2008/…, and modified by S.I. 1996/971."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/653/regulation/1.B.1",
    "retrieved_at": "2026-10-29T03:34:22.381913+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."
}