Explanatory note
(This note is not part of the Regulations)
These Regulations further amend the National Health Service (Superannuation) (Scotland) Regulations 1980 (“the principal Regulations”).
The principal changes are as noted below.
Regulation 3 applies to new members joining the scheme on or after 1st June 1989 and ensures that any remuneration received in excess of the permitted maximum under Inland Revenue rules shall not be treated as remuneration for the purposes of the 1980 Regulations, and accordingly shall not be taken into account in calculating contributions payable and pensions. The regulation also provides for specific exceptions, in certain circumstances, where former members of the scheme resume membership on or after that date. Regulation 3 takes effect from 1st June 1989. Retrospective effect is authorised by section 12(1) of the Superannuation Act 1972.
Regulation 4 introduces a new definition of “associate general practitioner” and provides for associate general practitioners to be treated in the same manner as assistant practitioners for the purposes of the 1980 Regulations.