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

S.S.I. 2013/174 · Made 28 May 2013 · Extends to Scotland

Up to date with all changes known to legislation.gov.uk, revised to 31 October 2025.

National Health Service

Made 28th May 2013

Laid before the Scottish Parliament 31st May 2013

Coming into force 1st July 2013

M1The Scottish Ministers make the following Regulations in exercise of the powers conferred by sections 10 and 12 of, and Schedule 3 to, the Superannuation Act 1972 and all other powers enabling them to do so.

In accordance with section 10(1) of that Act, these Regulations are made with the consent of the Treasury.

In accordance with section 10(4) of that Act, the Scottish Ministers have consulted with such representatives of persons likely to be affected by these Regulations as appear to them to be appropriate.C1C2

Annotations to the whole text

Marginal citations

M1

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. The function of the Minister to consent in section 10(1) was transferred to the Treasury by S.I. 1981/1670. Section 12 was amended by section 10 of the Pensions (Miscellaneous Provisions) Act 1990 (c.7). The functions conferred on the Secretary of State by sections 10 and 12, so far as exercisable in or as regards Scotland and subject to the requirement in section 10(1) for consent of the Treasury, were transferred to Scottish Ministers by article 2 of S.I. 1999/1750. By virtue of article 6 of S.I. 1999/1750 and paragraph 2 of schedule 3 to the Interpretation and Legislative Reform (Scotland) Act 2010 (asp 10), regulations made by the Scottish Ministers under sections 10 and 12 are subject to the negative procedure.

Modifications

C1

Regulations modified (25.3.2022 immediately after the expiry of 2020 c. 7, s. 46) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2022 (S.S.I. 2022/117), regs. 1(3), 4

C2

Instrument modified (temp.) (with effect in accordance with reg. 1(3) of the amending S.S.I.) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2024 (S.S.I. 2024/272), regs. 1(1), 2, 4

Contents

  1. Part 1: INTRODUCTORY AND GENERAL
  2. Chapter 1.A: INTRODUCTION
  3. 1.A.1Citation and commencement
  4. 1.A.2Application of remaining Parts
  5. Chapter 1.B: ACCOUNTS AND INFORMATION
  6. 1.B.1Actuarial reports and accounts
  7. 1.B.2Provision of information for tax purposes
  8. Part 2: BENEFITS FOR OFFICERS
  9. Chapter 2.A: INTRODUCTION
  10. Preliminary
  11. 2.A.1Interpretation of Part 2: general
  12. 2.A.1ACivil partnerships and marriage of same sex couples
  13. 2.A.2Interpretation: further provisions
  14. Pensionable service
  15. 2.A.3Meaning of “pensionable service”
  16. 2.A.4Meaning of “pensionable service”: part-time service
  17. 2.A.5Pensionable service: breaks in service
  18. Qualifying service
  19. 2.A.6Meaning of “qualifying service”
  20. 2.A.7Qualifying service: disregard of breaks in service
  21. Calculating service
  22. 2.A.8Calculation of periods of membership or service
  23. Pensionable pay
  24. 2.A.9Meaning of “pensionable pay”
  25. 2.A.10Pensionable pay: breaks in service
  26. Reckonable pay
  27. 2.A.11Meaning of “reckonable pay”: general
  28. 2.A.12Adjustments for inflation in determining reckonable pay
  29. 2.A.13Restriction on pensionable pay used for calculating benefits in respect of capped transferred-in service
  30. 2.A.13ARestriction of reckonable pay where the Scottish Ministers consider the amount is inordinate
  31. 2.A.14Meaning of “reckonable pay”: non-concurrent part-time employment
  32. 2.A.15Meaning of “reckonable pay”: concurrent part-time employments
  33. 2.A.16Out of hours providers
  34. Chapter 2.B: MEMBERSHIP
  35. Eligibility
  36. 2.B.1Eligibility: general
  37. 2.B.2Eligibility: transitional
  38. 2.B.3Restrictions on eligibility: general
  39. Concurrent employments
  40. 2.B.4Concurrent employments
  41. Joining and leaving the scheme
  42. 2.B.5Joining this Section of the scheme
  43. 2.B.6Opting out of this Section of the scheme
  44. 2.B.7Restriction on further participation in this Section of the scheme
  45. Chapter 2.C: CONTRIBUTIONS
  46. Basic contributions by members
  47. 2.C.1Contributions by members
  48. 2.C.2Contribution rate for members other than non-GP providers
  49. 2.C.3Determination of pensionable pay for the purposes of setting a contribution rate for members other than non-GP providers
  50. 2.C.4Contribution rate and determination of pensionable earnings for non-GP providers
  51. Contributions by employing authorities
  52. 2.C.5Contributions by employing authorities: general
  53. 2.C.6Contributions by employing authorities: early retirement on termination of employment
  54. 2.C.7Guarantees, indemnities and bonds
  55. Additional contributions to purchase additional pension
  56. 2.C.8Member's option to pay additional periodical contributions to purchase additional pension
  57. 2.C.9Effect of member being absent or leaving and rejoining this Section of the scheme during the contribution option period
  58. 2.C.10Member's option to pay lump sum contribution to purchase additional pension
  59. 2.C.11Payment of additional lump sum contributions by employing authority
  60. 2.C.12Exercise of options under regulations 2.C.8, 2.C.10 and 2.C.11
  61. 2.C.13Cancellation of options under regulation 2.C.8
  62. 2.C.14Effect of payment of additional contributions
  63. 2.C.15Effect of death or early payment of pension after option exercised under regulation 2.C.8, 2.C.10 or 2.C.11
  64. 2.C.16Effect of part payment of periodical contributions
  65. 2.C.17Revaluation of increases bought under options: members' pensions
  66. Repayment of contributions
  67. 2.C.18Repayment of contributions
  68. Chapter 2.D: MEMBERS' RETIREMENT BENEFITS
  69. Entitlement to pensions
  70. 2.D.1Normal retirement pensions
  71. 2.D.2Pension credit members
  72. 2.D.3Late payment of pension with actuarial increase
  73. 2.D.4Early payment of pension with actuarial reduction
  74. 2.D.5Partial retirement: members aged at least 55
  75. 2.D.6Increase in pensionable pay following exercise of option under regulation 2.D.5
  76. 2.D.7Application of regulations 2.D.5 and 2.D.6 where concurrent part-time employments held
  77. 2.D.8Early retirement on ill health: active members and non-contributing members
  78. 2.D.9Re-assessment of entitlement to an ill health pension determined under regulation 2.D.8
  79. 2.D.10Early retirement on ill health: deferred members
  80. 2.D.11Early retirement on termination of employment by employing authority
  81. 2.D.12Option to have periods of service treated separately where pay is reduced
  82. 2.D.13Exceptions to requirement that NHS employment must have ceased
  83. Options to exchange pension for lump sum
  84. 2.D.14General option to exchange part of pension for lump sum
  85. 2.D.15Option for members in serious ill health to exchange whole pension for lump sum
  86. Pension debit members and pension credit members
  87. 2.D.16Reduction in pension debit member's benefits
  88. Allocation
  89. 2.D.17Election to allocate pension
  90. 2.D.18Procedure for election under regulation 2.D.17
  91. 2.D.19Effect of allocation
  92. Dual capacity membership
  93. 2.D.20Dual capacity membership
  94. Contracting-out obligations (GMPs, etc.)
  95. 2.D.21Guaranteed minimum pensions etc.
  96. Chapter 2.E: DEATH BENEFITS
  97. Pensions for surviving dependent adults
  98. 2.E.1Surviving dependent adult's pension
  99. 2.E.2Meaning of “surviving scheme partner”
  100. 2.E.3Amount of surviving adult's pension: active members and non-contributing members
  101. 2.E.4Amount of surviving adult's pension: pensioner members
  102. 2.E.5Amount of surviving adult's pension: deferred members
  103. 2.E.6Amount of surviving adult's pension: recent leavers
  104. 2.E.7Amount of surviving adult's pension: re-employed pensioners
  105. Pensions for surviving dependent children
  106. 2.E.8Surviving dependent child's pension
  107. 2.E.9Meaning of “dependent child”
  108. 2.E.10Amount of surviving child's pension: active members and non-contributing members
  109. 2.E.11Amount of surviving child's pension: pensioner members
  110. 2.E.12Amount of surviving child's pension: deferred members
  111. 2.E.13Amount of surviving child's pension: recent leavers
  112. 2.E.14Amount of surviving child's pension: re-employed pensioners
  113. 2.E.15Amount of surviving child's pension: power to increase
  114. Lump sum death benefits
  115. 2.E.16Lump sum benefits on death: introduction
  116. 2.E.17Amount of lump sum: single capacity members and recent leavers (disregarding regulation 2.D.5 employments)
  117. 2.E.18Amount of lump sum: dual capacity members (disregarding regulation 2.D.5 employments)
  118. 2.E.19Amount of lump sum: dual capacity members (members with pensions under regulation 2.D.5)
  119. 2.E.20Amount of lump sum: pension credit members
  120. 2.E.21Pension payable when member dies on or after reaching age 75
  121. 2.E.22Payment of lump sums or pensions on death
  122. 2.E.23Tax treatment under the 2004 Act of lump sums payable on pensioners' deaths
  123. Miscellaneous and general provisions
  124. 2.E.24Death during period of absence
  125. 2.E.25Polygamous marriages
  126. 2.E.26Dual capacity membership: death benefits
  127. 2.E.27Guaranteed minimum pensions for surviving spouses and civil partners
  128. Chapter 2.F: TRANSFERS
  129. Transfers-out
  130. 2.F.1Introduction: rights to transfer value payment
  131. 2.F.2Applications for statements of entitlement
  132. 2.F.3Applications for transfer value payments: general
  133. 2.F.4Applications for transfer value payments: time limits
  134. 2.F.5Ways in which transfer value payments may be applied
  135. 2.F.6Calculating amounts of transfer value payments
  136. 2.F.7Effect of transfers-out
  137. Transfers-in
  138. 2.F.8Right to apply for acceptance of transfer value payment from another scheme
  139. 2.F.9Procedure for applications under regulation 2.F.8
  140. 2.F.10Acceptance of transfer value payments
  141. 2.F.11Calculation of transferred-in pensionable service
  142. 2.F.12Meaning of “capped transferred-in service”
  143. 2.F.13Public sector transfer arrangements
  144. 2.F.14Bulk transfers-out
  145. 2.F.15Bulk transfers-in
  146. 2.F.16EU and other overseas transfers
  147. Transfers across
  148. 2.F.17Transfers across from the 1995 Section
  149. 2.F.18Right to transfer a deferred pension to the 2015 Scheme
  150. Chapter 2.G: RE-EMPLOYMENT AND REJOINING THE SCHEME
  151. Preliminary
  152. 2.G.1Application of Chapter 2.G
  153. General rule: separate treatment of service etc. except where unfavourable to member
  154. 2.G.2General rule: separate treatment of service etc.
  155. 2.G.3Exception to general rule in regulation 2.G.2
  156. Special rules about re-employment of ill health pensioners
  157. 2.G.4Effect of re-employment on upper tier ill health pensions
  158. 2.G.5Re-employed lower tier ill health pensioners
  159. Special rule for members transferred out on transfer of undertaking
  160. 2.G.6Deferred pension becoming payable during NHS re-employment as a result of a transfer of undertaking
  161. Chapter 2.H: ABATEMENT
  162. 2.H.1Application of Chapter 2.H
  163. 2.H.2Information
  164. 2.H.3Reduction of pension
  165. 2.H.4Meaning of “relevant income”
  166. 2.H.5Meaning of “previous pay”: general
  167. 2.H.6Meaning of “previous pay”: members with concurrent employments
  168. 2.H.7Application of this Chapter to part-time employment
  169. 2.H.8Employed pensioners with more than one pension
  170. 2.H.9Provisional reductions and later adjustments
  171. Chapter 2.J: MISCELLANEOUS AND SUPPLEMENTARY PROVISIONS
  172. Scheme administrator
  173. 2.J.1Appointment of scheme administrator
  174. Claims
  175. 2.J.2Claims for benefits
  176. Provision of information
  177. 2.J.3Provision of information: continuing entitlement to benefit
  178. Power to extend time limits
  179. 2.J.4Power to extend time limits
  180. Beneficiaries who are incapable of looking after their affairs
  181. 2.J.5Beneficiaries who are incapable of looking after their affairs
  182. Commutation of small pensions
  183. 2.J.6Commutation of small pensions
  184. Reduction in and forfeiture of benefits
  185. 2.J.7Reduction in benefits in cases where loss caused by member's crime, negligence or fraud
  186. 2.J.8Forfeiture of rights to benefits
  187. Provisions about tax
  188. 2.J.9Deduction of tax
  189. Interest on delayed payments
  190. 2.J.10Interest on late payment of benefits and refunds of contributions
  191. 2.J.10AInterest and administration charges: late paid contributions
  192. Determinations
  193. 2.J.11Determination of questions
  194. General prohibition on unauthorised payments
  195. 2.J.12General prohibition on unauthorised payments
  196. Prohibition on assignment or charging of benefits
  197. 2.J.13Prohibition on assignment or charging of benefits
  198. Record keeping and contribution estimates
  199. 2.J.14Employing authority and certain member record keeping and contribution estimates
  200. 2.J.15Benefit information statements
  201. Chapter 2.K: 2008 SECTION OPTANTS
  202. Application and options
  203. 2.K.1Application of Chapter 2.K
  204. 2.K.2Options for a member of the 1995 Section to join this Section of the scheme
  205. Transfer of service from the 1995 Section
  206. 2.K.3Service credited from the 1995 Section
  207. 2.K.4Treatment of additional pension
  208. 2.K.5Treatment of additional service
  209. 2.K.6Treatment of unreduced retirement lump sum
  210. 2.K.7Treatment of 2008 Section Optants to whom regulation L1(3) of the 2011 Regulations applied immediately before 1st April 2008
  211. 2.K.8Pension debit members
  212. 2.K.9Treatment of 2008 Section Optants to whom regulation R8 of the 2011 Regulations applied immediately before 1st April 2008
  213. 2.K.10Restriction on pensionable pay used for calculating benefits in respect of capped Optant service
  214. 2.K.11Meaning of “capped Optant service”
  215. 2.K.12Amount of pension and lump sum to be paid to a 2008 Section Optant
  216. Miscellaneous provisions
  217. 2.K.13Transfers-in: transitional provision
  218. 2.K.142008 Section Optants: transitional upper tier ill health pension
  219. 2.K.15Treatment of ill health retirement applications made by 2008 Section Optants within one year of joining this Section of the scheme
  220. 2.K.16Application of regulation 2.D.9 where a 2008 Section Optant has submitted an application for ill health retirement under the 1995 Section
  221. 2.K.17Application 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
  222. 2.K.18Transitional provision: treatment of additional service in respect of Optants retiring on the grounds of ill health
  223. 2.K.19Circumstances 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
  224. 2.K.20Nominations and notices accepted by the Scottish Ministers under the 2011 Regulations to apply under Chapter 2.E
  225. 2.K.21Late payment of pension with actuarial increase for a 2008 Section Optant
  226. 2.K.222008 Section Optants who are in receipt of a lower tier ill health pension under regulation E3 of the 2011 Regulations
  227. 2.K.23Lump 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
  228. 2.K.24Children'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.
  229. Chapter 2.L: WAITING PERIOD JOINERS
  230. 2.L.1Application of Chapter 2.L
  231. 2.L.2Nominations and notices accepted by the Scottish Ministers under the 2011 Regulations to apply under Chapter 2.E
  232. 2.L.3Waiting Period Joiners who are in receipt of a lower tier ill health pension under regulation E3 of the 2011 Regulations
  233. 2.L.4Lump sum payable on the death of a Waiting Period Joiner
  234. 2.L.5Children's pensions payable on the death of a Waiting Period Joiner
  235. Part 3: BENEFITS FOR PRACTITIONERS, ETC.
  236. Chapter 3.A: INTRODUCTION
  237. Preliminary
  238. 3.A.1Interpretation of Part 3: general
  239. 3.A.1ACivil partnerships and marriage of same sex couples
  240. 3.A.2Interpretation: further provisions
  241. Pensionable service
  242. 3.A.3Meaning of “pensionable service”
  243. 3.A.4Pensionable service: breaks in service
  244. Qualifying service
  245. 3.A.5Meaning of “qualifying service”
  246. 3.A.6Qualifying service: disregard of breaks in service
  247. Pensionable earnings
  248. 3.A.7Meaning of “pensionable earnings”
  249. 3.A.8Pensionable earnings: breaks in service
  250. 3.A.9Calculating pensionable earnings of medical practitioners in partnership
  251. 3.A.10Elections relating to calculation of pensionable earnings in medical partnerships
  252. 3.A.11Meaning of pensionable earnings in relation to other practitioners
  253. 3.A.12Exclusions and deductions from pensionable earnings: all practitioners
  254. 3.A.13Limit on pensionable earnings: dental practitioners carrying on deceased person's business
  255. 3.A.14Out of hours providers
  256. Chapter 3.B: MEMBERSHIP
  257. Eligibility
  258. 3.B.1Eligibility: general
  259. 3.B.2Eligibility: transitional
  260. 3.B.3Restrictions on eligibility: general
  261. Concurrent employments
  262. 3.B.4Concurrent employments
  263. Joining and leaving the scheme
  264. 3.B.5Joining this Section of the scheme
  265. 3.B.6Opting out of this Section of the scheme
  266. 3.B.7Restriction on further participation in this Section of the scheme
  267. 3.B.8Membership: locum practitioners
  268. Chapter 3.C: CONTRIBUTIONS
  269. Basic contributions by members
  270. 3.C.1Contributions by members
  271. 3.C.2Members' contribution rate
  272. Contributions by employing authorities
  273. 3.C.3Contributions by employing authorities: general
  274. 3.C.4Guarantees, indemnities and bonds
  275. Payment of contributions
  276. 3.C.5Payment of contributions
  277. Additional contributions to purchase additional pensions
  278. 3.C.6Member's option to pay additional periodical contributions to purchase additional pension
  279. 3.C.7Effect of member being absent or leaving and rejoining this Section of the scheme during the contribution option period
  280. 3.C.8Member's option to pay lump sum contribution to purchase additional pension
  281. 3.C.9Payment of additional lump sum contributions by employing authority
  282. 3.C.10Exercise of options under regulations 3.C.6, 3.C.8 and 3.C.9
  283. 3.C.11Cancellation of options under regulation 3.C.6
  284. 3.C.12Effect of payment of additional contributions
  285. 3.C.13Effect of death or early payment of pension after option exercised under regulation 3.C.6, 3.C.8 or 3.C.9
  286. 3.C.14Effect of part payment of periodical contributions
  287. 3.C.15Revaluation of increases bought under options: members' pensions
  288. Repayment of contributions
  289. 3.C.16Repayment of contributions
  290. Chapter 3.D: MEMBERS' RETIREMENT BENEFITS
  291. Entitlement to pensions
  292. 3.D.1Normal retirement pensions
  293. 3.D.2Pension credit members
  294. 3.D.3Late payment of pension with actuarial increase
  295. 3.D.4Early payment of pension with actuarial reduction
  296. 3.D.5Partial retirement: members aged at least 55
  297. 3.D.6Increase in level of engagement following exercise of option under regulation 3.D.5
  298. 3.D.7Early retirement on ill health: active members and non-contributing members
  299. 3.D.8Re-assessment of entitlement to an ill health pension determined under regulation 3.D.7
  300. 3.D.9Early retirement on ill health: deferred members
  301. Options to exchange pension for lump sum
  302. 3.D.10General option to exchange part of pension for lump sum
  303. 3.D.11Option for members in serious ill health to exchange whole pension for lump sum
  304. Pension debit members and pension credit members
  305. 3.D.12Reduction in pension debit member's benefits
  306. Allocation
  307. 3.D.13Election to allocate pension
  308. 3.D.14Procedure for election under regulation 3.D.13
  309. 3.D.15Effect of allocation
  310. Dual capacity membership
  311. 3.D.16Dual capacity membership
  312. Contracting-out obligations (GMPs, etc.)
  313. 3.D.17Guaranteed minimum pensions etc.
  314. 3.D.18Exceptions to requirement that NHS employment must have ceased
  315. Chapter 3.E: DEATH BENEFITS
  316. Pensions for surviving dependent adults
  317. 3.E.1Surviving dependent adult's pension
  318. 3.E.2Meaning of “surviving scheme partner”
  319. 3.E.3Amount of surviving adult's pension: active members and non-contributing members
  320. 3.E.4Amount of surviving adult's pension: pensioner members
  321. 3.E.5Amount of surviving adult's pension: deferred members
  322. 3.E.6Amount of surviving adult's pension: recent leavers
  323. 3.E.7Amount of surviving adult's pension: re-employed pensioners
  324. Pensions for surviving dependent children
  325. 3.E.8Surviving dependent child's pension
  326. 3.E.9Meaning of “dependent child”
  327. 3.E.10Amount of surviving child's pension: active members and non-contributing members
  328. 3.E.11Amount of surviving child's pension: pensioner members
  329. 3.E.12Amount of surviving child's pension: deferred members
  330. 3.E.13Amount of surviving child's pension: recent leavers
  331. 3.E.14Amount of surviving child's pension: re-employed pensioners
  332. 3.E.15Amount of surviving child's pension: power to increase
  333. Lump sum death benefits
  334. 3.E.16Lump sum benefits on death: introduction
  335. 3.E.17Amount of lump sum: single capacity members and recent leavers (disregarding regulation 3.D.5 employments)
  336. 3.E.18Amount of lump sum: dual capacity members (disregarding regulation 3.D.5 employments)
  337. 3.E.19Amount of lump sum: dual capacity members (members with pensions under regulation 3.D.5)
  338. 3.E.20Amount of lump sum: pension credit members
  339. 3.E.21Pension payable when member dies on or after reaching age 75
  340. 3.E.22Payment of lump sums or pensions on death
  341. 3.E.23Tax treatment under the 2004 Act of lump sums payable on pensioners' deaths
  342. Miscellaneous and general provisions
  343. 3.E.24Death during period of absence
  344. 3.E.25Polygamous marriages
  345. 3.E.26Dual capacity membership: death benefits
  346. 3.E.27Guaranteed minimum pensions for surviving spouses and civil partners
  347. Chapter 3.F: TRANSFERS
  348. Transfers-out
  349. 3.F.1Introduction: rights to transfer value payment
  350. 3.F.2Applications for statements of entitlement
  351. 3.F.3Applications for transfer value payments: general
  352. 3.F.4Applications for transfer value payments: time limits
  353. 3.F.5Ways in which transfer value payments may be applied
  354. 3.F.6Calculating amounts of transfer value payments
  355. 3.F.7Effect of transfers-out
  356. Transfers-in
  357. 3.F.8Right to apply for acceptance of transfer value payment from another scheme
  358. 3.F.9Procedure for applications under regulation 3.F.8
  359. 3.F.10Acceptance of transfer value payments
  360. 3.F.11Calculation of increase to pensionable earnings as a result of a transfer-in
  361. 3.F.12Meaning of capped increase to pensionable earnings
  362. 3.F.13Public sector transfer arrangements
  363. 3.F.14Bulk transfers-out
  364. 3.F.15Bulk transfers-in
  365. 3.F.16EU and other overseas transfers
  366. Transfers across
  367. 3.F.17Transfers across from the 1995 Section
  368. 3.F.18Right to transfer a deferred pension to the 2015 Scheme
  369. Chapter 3.G: RE-EMPLOYMENT AND REJOINING THE SCHEME
  370. Preliminary
  371. 3.G.1Application of Chapter 3.G
  372. General rule: separate treatment of service etc. except where unfavourable to member
  373. 3.G.2General rule: separate treatment of service etc.
  374. 3.G.3Exception to general rule in regulation 3.G.2
  375. Special rules about re-employment of ill health pensioners
  376. 3.G.4Effect of re-employment on upper tier ill health pensions
  377. 3.G.5Re-employed lower tier ill health pensioners
  378. Chapter 3.H: ABATEMENT
  379. 3.H.1Application of Chapter 3.H
  380. 3.H.2Information
  381. 3.H.3Reduction of pension
  382. 3.H.4Meaning of “relevant income”
  383. 3.H.5Meaning of “previous earnings”: general
  384. 3.H.6Employed pensioners with more than one pension
  385. 3.H.7Provisional reductions and later adjustments
  386. Chapter 3.J: MISCELLANEOUS AND SUPPLEMENTARY PROVISIONS
  387. Scheme administrator
  388. 3.J.1Appointment of scheme administrator
  389. Claims
  390. 3.J.2Claims for benefits
  391. Provision of information
  392. 3.J.3Provision of information: continuing entitlement to benefit
  393. Power to extend time limits
  394. 3.J.4Power to extend time limits
  395. Beneficiaries who are incapable of looking after their affairs
  396. 3.J.5Beneficiaries who are incapable of looking after their affairs
  397. Commutation of small pensions
  398. 3.J.6Commutation of small pensions
  399. Reduction in and forfeiture of benefits
  400. 3.J.7Reduction in benefits in cases where loss caused by member's crime, negligence or fraud
  401. 3.J.8Forfeiture of rights to benefits
  402. Provisions about tax
  403. 3.J.9Deduction of tax
  404. Interest on delayed payments
  405. 3.J.10Interest on late payment of benefits and refunds of contributions
  406. 3.J.10AInterest and administration charges: late paid contributions
  407. Determinations
  408. 3.J.11Determination of questions
  409. General prohibition on unauthorised payments
  410. 3.J.12General prohibition on unauthorised payments
  411. Prohibition on assignment or charging of benefits
  412. 3.J.13Prohibition on assignment or charging of benefits
  413. Record keeping and contribution estimates
  414. 3.J.14Employing authority and certain member record keeping and contribution estimates
  415. 3.J.15Benefit information statements
  416. Chapter 3.K: 2008 SECTION OPTANTS
  417. Application and options
  418. 3.K.1Application of Chapter 3.K
  419. 3.K.2Options for a member of the 1995 Section to join this Section of the scheme
  420. Transfer of service and pensionable earnings from the 1995 Section
  421. 3.K.3Service and pensionable earnings credited from the 1995 Section
  422. 3.K.4Treatment of additional pension
  423. 3.K.5Treatment of additional service and pensionable earnings
  424. 3.K.6Treatment of unreduced retirement lump sum
  425. 3.K.7Treatment of 2008 Section Optants to whom regulation L1(3) of the 2011 Regulations applied immediately before 1st April 2008
  426. 3.K.8Pension debit members
  427. 3.K.9Pensionable earnings credited under regulations 3.K.3 and 3.K.5 to be treated as capped Optant pensionable earnings
  428. 3.K.10Amount of pension and lump sum to be paid to a 2008 Section Optant
  429. Miscellaneous provisions
  430. 3.K.11Transfers-in: transitional provision
  431. 3.K.122008 Section Optants: transitional upper tier ill health pension
  432. 3.K.13Treatment of ill health retirement applications made by 2008 Section Optants within one year of joining this Section of the scheme
  433. 3.K.14Application of regulation 3.D.8 where a 2008 Section Optant has submitted an application for ill health retirement under the 1995 Section
  434. 3.K.15Application 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
  435. 3.K.16Transitional provision: treatment of additional service and pensionable earnings in respect of Optants retiring on the grounds of ill health
  436. 3.K.17Treatment of service credited from the 1995 Section when benefits in cases of mixed service are payable
  437. 3.K.18Circumstances 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
  438. 3.K.19Nominations and notices accepted by the Scottish Ministers under the 2011 Regulations to apply under Chapter 3.E
  439. 3.K.20Late payment of pension with actuarial increase for a 2008 Section Optant
  440. 3.K.212008 Section Optants who are in receipt of a lower tier ill health pension under regulation E3 of the 2011 Regulations
  441. 3.K.22Lump 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
  442. 3.K.23Children'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
  443. Chapter 3.L: WAITING PERIOD JOINERS
  444. 3.L.1Application of Chapter 3.L
  445. 3.L.2Nominations and notices accepted by the Scottish Ministers under the 2011 Regulations to apply under Chapter 3.E
  446. 3.L.3Waiting Period Joiners who are in receipt of a lower tier ill health pension under regulation E3 of the 2011 Regulations
  447. 3.L.4Lump sum payable on the death of a Waiting Period Joiner
  448. 3.L.5Children's pensions payable on the death of a Waiting Period Joiner
  449. Part 4: BENEFITS IN CASES OF MIXED SERVICE
  450. Chapter 4.A: INTRODUCTION
  451. Application of Part 4
  452. 4.A.1Application of Part 4
  453. Preliminary
  454. 4.A.2Interpretation: general
  455. Chapter 4.B: COMPARISON OF ENTITLEMENTS
  456. Application of Chapter 4.B
  457. 4.B.1Application of Chapter 4.B
  458. Officer service before practitioner service
  459. 4.B.2Cases with up to 10 years of officer service
  460. 4.B.3Cases with more than 10 years of officer service
  461. Officer service after practitioner service
  462. 4.B.4Cases with less than one year of officer service
  463. 4.B.5Cases with more than one year of officer service
  464. Concurrent officer and practitioner service
  465. 4.B.6Cases with less than one year of concurrent officer service
  466. 4.B.7Cases with more than one year of concurrent officer service
  467. Non-concurrent officer and practitioner service
  468. 4.B.8Cases with non-concurrent officer service between periods of practitioner service
  469. Calculation methods
  470. 4.B.9Calculation method A
  471. 4.B.10Calculation method B
  472. 4.B.11Calculation method C
  473. 4.B.12Calculation method D
  474. Chapter 4.C: MODIFICATION OF BENEFITS
  475. Members' retirement benefits
  476. 4.C.1Top-up where reference amount greater than base amount
  477. Death benefits
  478. 4.C.2Death benefits where member entitled to top-up
  479. Chapter 4.D: GENERAL MODIFICATIONS
  480. Year service limit
  481. 4.D.1Pensionable service limit
  482. Applications, claims and notices
  483. 4.D.2Applications, claims and notices
  484. Abatement
  485. 4.D.3Reduction of pension
  486. Part 5: MISCELLANEOUS AND SUPPLEMENTARY
  487. Chapter 5.A: PERSONS DETRIMENTALLY AFFECTED
  488. 5.A.1Options to persons detrimentally affected by these Regulations
  489. Chapter 5.B: REVOCATIONS, SAVINGS AND TRANSITIONALS
  490. 5.B.1Revocations, savings and transitional provisions
  491. Signature
  492. Schedule REVOCATIONS
  493. Explanatory note