Explanatory note

These regulations provide for the payment in prescribed circumstances by the Secretary of State of benefits equivalent to ex gratia payments which local authority employees who were transferred to employment in the National Health Service under the National Health Service Reorganisation Act 1973 and who elected not to contribute to the National Health Service superannuation scheme might have expected had they not been so transferred.

The regulations set out which employees are eligible for benefits (regulation 3), when such benefits are payable (regulation 4), and the amount payable (regulation 5). They provide that when an annual sum of less than £78 is payable, the Secretary of State may commute it to a lump sum (regulation 6). The determination of questions is reserved for the Secretary of State (regulation 7).

In accordance with section 12(1) of the Superannuation Act 1972, regulations 2, 3, 4(1) and (2), 5 and 6 have retrospective effect as from 1st April 1974 (regulation 8).