{
  "url": "https://openlegislation.uk/national-health-service-superannuation-scheme-scotland-amendment-regulations-2008/regulation-6",
  "json_url": "https://openlegislation.uk/national-health-service-superannuation-scheme-scotland-amendment-regulations-2008/regulation-6.json",
  "legislation": "ssi/2008/226",
  "legislation_title": "The National Health Service Superannuation Scheme (Scotland) Amendment Regulations 2008",
  "legislation_url": "https://openlegislation.uk/national-health-service-superannuation-scheme-scotland-amendment-regulations-2008",
  "path": "regulation/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Amendment of regulation C1",
  "text": "(1) Regulation C1 (meaning of “pensionable pay”) is amended as follows.\n(2) After paragraph (1) insert–\n“(1A) Paragraphs (2) to (4) and (5) to (6) apply in respect of pensionable employment before 1st April 2008.”.\n(3) After paragraph (4) insert–\n“(4A) Paragraphs (4B) to (6) apply in respect of pensionable employment on, or after, 1st April 2008.\n(4B) Subject to paragraph (4C), pensionable pay in excess of the permitted maximum will not be ignored.\n(4C) Pensionable pay in excess of the permitted maximum will be ignored in respect of additional service being bought under regulation Q1 (right to buy additional service) and an unreduced lump sum being bought under regulation Q2 (right to buy an unreduced retirement lump sum) if–\n(a) the member elected to make such a purchase under regulation Q6(3) (electing to buy additional service or unreduced retirement lump sum) from a birthday falling before 1st April 2008;\n(b) the member’s pensionable pay was restricted under paragraph (2) before that date; or\n(c) the member’s pensionable pay would have been restricted under that paragraph if it had exceeded the permitted maximum.”.\n(4) After paragraph (5) insert–\n“(5A) Subject to paragraph (5B), in these Regulations “final year’s pensionable pay” means pensionable pay in respect of the member’s last year of pensionable employment, ending on the date the member ceases to be in such employment, or dies, whichever occurs first, except–\n(a) if the member was in pensionable employment for less than 12 months, “final year’s pensionable pay” means–\nPensionable payNumber of days pensionable employment×365\n(b) ifFormula pensionable pay was greater in either or both of the two consecutive years immediately preceding the last year, “final year’s pensionable pay” means pensionable pay in respect of the year immediately preceding the last year or, if greater, pensionable pay in respect of the first of those two consecutive years.\n(5B) If the pensionable pay of a member credited with any period of pensionable service under regulation N2 (transfers made under the public sector transfer arrangements) or N4 (special terms for transfers in (bulk transfers etc.)) has exceeded the permitted maximum and either–\n(a) paragraph 20 of Schedule 6 to the Finance Act 1989 applied to the member without the modification made by regulation 5 of the Retirement Benefits Schemes (Continuation of Rights of Members of Approved Schemes) Regulations 1990 in respect of benefits derived from all or part of that service under the transferring scheme; or\n(b) any equivalent scheme provision applied to the member in respect of all or part of that service when that person was a member of the transferring scheme from which the transfer was accepted,\nthat excess shall be ignored for the purposes of calculating the final year’s pensionable pay under paragraph (5A) in respect of the corresponding period of pensionable service credited under regulation N2 or N4.”.\n(5) For paragraph (6) substitute–\n“(6) In this regulation, “permitted maximum” means–\n(a) in relation to any tax year before the tax year 2006 07, the figure specified for that tax year in an order made under section 590C of the Income and Corporation Taxes Act 1988; or\n(b) subject to paragraphs (7) and (8), the figure for any later year is £108,600.\n(7) If the retail prices index for the month of September preceding the tax year 2007 08 or any later tax year is higher than it was for the previous September, the figure for that year is an amount arrived at by–\n(a) increasing the figure for the previous tax year by the same percentage as the percentage increase in the retail prices index; and\n(b) if the result is not a multiple of £600, rounding it up to the nearest amount which is such a multiple.\n(8) If the retail prices index for the month of September preceding the tax year 2007 08 or the month of September preceding any later tax year is not higher than it was for the previous September, the figure for that year shall be the same as for the previous tax year.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1989 c. 26. Paragraph 20 of Schedule 6 was repealed by the 2004 Act, Schedule 42, paragraph 1."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 1990/2101. Regulation 5 was repealed by implication on the repeal of the enabling provision subject to transitional provisions and savings by the 2004 Act, Schedule 42, paragraph 1."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "1988 c. 1. Section 590C was repealed by the 2004 Act, Schedule 42, paragraph 1."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2008/226/regulation/6",
    "retrieved_at": "2026-10-28T22:06:32.504835+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."
}