# The National Health Service Superannuation Scheme (Scotland) Amendment (No. 2) Regulations 2003, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations further amend the National Health Service Superannuation Scheme (Scotland) Regulations 1995 (“the 1995 Regulations”) which provide for the superannuation of persons engaged in the National Health Service in Scotland. Certain provisions have retrospective effect as authorised by section 12 of the Superannuation Act 1972: regulations 3 and 6 shall have effect from 1st April 2003 and Regulations 8, 9, 10 and 11 shall have effect from 1st April 2002. All other amendments shall have effect from the date of coming into force of these Regulations.
Regulation 3 amends regulation D2 (contributions and other payments by employing authorities) to provide that employing authorities shall make contributions to the Scheme as specified by the Scottish Ministers to account for the cost of increases to NHS pensions which are payable by virtue of Part I of the Pensions (Increase) Act 1971.
Regulations 4 and 5 amend regulations E6 (preserved pension) and S2 (reduction of pension on return to NHS employment) respectively to provide that preserved benefits may be payable at age 60 while continuing in employment, and that a pension already in payment or which comes into payment at age 60 is not abated where a member returns to employment with an employing authority by virtue of a transfer of an undertaking to that authority.
Regulation 6 amends regulation U3(5) (accounts and actuarial reports) and provides that employing authorities shall maintain records of all the contributions they make to the Scheme.
Regulations 7 to 11 amend Schedule 1 to the 1995 Regulations (medical and dental practitioners) to enable additional categories of practitioners to count their earnings as locum practitioners towards their rights under the Scheme.
Regulation 8 amends the definition of “locum practitioner” contained in paragraph 1 of Schedule 1, to include principal practitioners, assistant practitioners and associate general practitioners and allow the additional categories of practitioner to count their earnings as locum practitioners towards their rights under the Scheme.
Regulation 9(1)(a) amends the definition of “the listing authority” in relation to locum practitioners, contained in paragraph 2(1A) of Schedule 1, to include principal practitioners, assistant practitioners and associate general practitioners held on Health Board or Trust lists. Regulation 9(1)(b) makes a consequential amendment. Regulation 9(2) amends paragraph 2(2) of Schedule 1 to allow practitioners to include as pensionable earnings any payments made in respect of locum services which have been undertaken concurrently with practitioner service.
Regulation 10(1) amends paragraph 3(2)(a) of Schedule 1 to provide that payments made to principal practitioners for the provision of locum services can be regarded as pensionable earnings. Regulation 10(2) inserts a new paragraph (4) to provide that for the purposes of paragraph 3(2)(a) “locum services” has the same meaning as in paragraph 6 of Schedule 1 (meaning of “pensionable earnings” in relation to other practitioners).
Regulation 11 makes a consequential amendment to paragraph 6(1)(a) and (3) of Schedule 1.
These Regulations do not impose any costs on business.

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Source: https://www.legislation.gov.uk/ssi/2003/270/note (the official version)
Page: https://openlegislation.uk/national-health-service-superannuation-scheme-scotland-amendment-no-2-regulations-2003/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.