The National Health Service Superannuation Scheme (2008 Section) (Scotland) Regulations 2013
| Year | 2013 |
2013 No. 174
National Health Service
The National Health Service Superannuation Scheme (2008 Section) (Scotland) Regulations 2013
Made 28th May 2013
Laid before the Scottish Parliament 31th May 2013
Coming into force 1st July 2013
The 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 19721and 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.
PART 1
INTRODUCTORY AND GENERAL
CHAPTER 1.A
INTRODUCTION
Citation and commencement
1.A.1.—(1) These Regulations may be cited as the National Health Service Superannuation Scheme (2008 Section) (Scotland) Regulations 2013.
(2) These Regulations come into force on 1st July 2013.
Application of remaining Parts
1.A.2.—(1) Part 2 provides for benefits to be payable in relation to service as an officer (as defined in that Part).
(2) Part 3 provides for benefits to be payable in relation to service as—
(a)
(a) a practitioner; or
(b)
(b) an OOH provider,
(both as defined in that Part).
(3) Part 4 modifies Parts 2 and 3 where a member has pensionable service under both Part 2 and Part 3.
CHAPTER 1.B
ACCOUNTS AND INFORMATION
Accounts
1.B.1.—(1) This regulation applies to the National Health Service superannuation scheme for Scotland (“the scheme”), the rules of which are set out in—
(a)
(a) these Regulations; and
(b)
(b) the National Health Service Superannuation Scheme (Scotland) Regulations 20112(“the 2011 Regulations”).
(2) The Scottish Ministers must keep accounts of all income and expenditure of the scheme in a form approved by the Treasury.
(3) The accounts must be open to examination by the Auditor General for Scotland.
Provision of information for tax purposes
1.B.2.—(1) A person who is entitled to a benefit under these Regulations must give the scheme administrator such information as will enable the scheme administrator to determine—
(a)
(a) whether a lifetime allowance charge3arises on the person becoming entitled to the benefit; and
(b)
(b) if any such charge arises, the amount of the tax payable.
(2) Paragraph (1) applies whether or not the person intends to rely on having given notice under any of the provisions specified in section 256(1) (enhanced lifetime allowance regulations) of the 2004 Act.
(3) If a person applying for a benefit under these Regulations intends to rely on entitlement by virtue of any such notice, in addition to the information mentioned in paragraph (1), the person must give the scheme administrator the reference number issued by the Commissioners for Her Majesty’s Revenue and Customs4under the Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 20065in respect of that entitlement.
(4) If a person claiming a benefit under these Regulations intends to rely on entitlement to transitional protection against a lifetime allowance charge in accordance with paragraph 14 of Schedule 18 to the Finance Act 20116, that person must give to the scheme administrator the reference number issued by the Commissioners under the Registered Pension Schemes (Lifetime Allowance Transitional Protection) Regulations 20117in respect of that entitlement.
(5) The information that a person is required to give under this regulation must be given—
(a)
(a) at the time the person makes a claim for a benefit; or
(b)
(b) within such period ending after that time as the scheme administrator specifies in writing.
(6) If a person fails to comply with paragraph (5)(b), the scheme administrator may calculate and pay tax due in respect of the lifetime allowance charge on the basis that the whole benefit is chargeable.
(7) Paragraph (8) applies to members who are practitioners or non-GP providers (both as defined in Parts 2 and 3).
(8) The members referred to in paragraph (7) must provide the information required by regulation 15A of the Registered Pension Schemes (Provision of Information) Regulations 20068in respect of their benefits under the scheme, in a manner prescribed from time to time by the Scottish Ministers.
(9) In this regulation, “scheme administrator” means the scheme administrator, as the case may be, under regulation 2.J.1 or 3.J.1.
PART 2
BENEFITS FOR OFFICERS
CHAPTER 2.A
INTRODUCTION
Preliminary
Interpretation of Part 2: general
2.A.1. In this Part—
“the 1978 Act” means the National Health Service (Scotland) Act 1978202;
“the 1993 Act” means the Pension Schemes Act 1993203;
“the 1995 Act” means the Pensions Act 1995204;
“the 1995 Section” means the part of the scheme, the rules of which are set out in the 2011 Regulations;
“the 1997 Act” means the National Health Service (Primary Care) Act 1997205;
“the 1999 Act” means the Welfare Reform and Pensions Act 1999206;
“the 2004 Act” means the Finance Act 2004207;
“the 2004 Regulations” means the National Health Service (General Medical Services Contracts) (Scotland) Regulations 2004208;
“the 2006 Act” means the National Health Service Act 2006209;
“the 2008 Act” means the Pensions Act 2008210;
“the 2008 Regulations” means the National Health Service Pension Scheme (Scotland) Regulations 2008211;
“2008 Section Optant” has the meaning given in regulation 2.K.1 (application of Chapter 2.K);
“the 2010 Regulations” means the Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations 2010212;
“the 2011 Regulations” means the National Health Service Superannuation Scheme (Scotland) Regulations 2011213;
“active member” has the meaning given in section 124(1) (interpretation of Part 1) of the 1995 Act and, except where the context otherwise requires, refers to membership of this Section of the scheme (but see regulation 2.D.5(9) (partial retirement: members aged at least 55));
“additional pension”, in relation to a member, except where the context otherwise requires, means so much of any pension payable to a member as is payable by virtue of contributions made under regulations 2.C.8 (option to pay additional periodical contributions), 2.C.10 (option to pay lump sum contribution) and 2.C.11 (additional lump sum contributions by employing authority);
“additional services” has the meaning given in regulation 3.A.1 (interpretation of Part 3: general);
“assistant practitioner” has the meaning given in regulation 3.A.1 (interpretation of Part 3: general);
“automatic enrolment date” means the date referred to in section 3(7) (automatic enrolment) of the 2008 Act;
“automatic re-enrolment date” means the date determined in accordance with regulation 12 (opting out) of the 2010 Regulations (as modified by regulation 14 (jobholders excluded from automatic re-enrolment) of those Regulations214);.
“base rate” means the Bank of England base rate—
(a) announced from time to time by the Monetary Policy Committee of the Bank of England as the official dealing rate, being the rate at which the Bank is willing to enter into transactions for providing short term liquidity in the money markets; or
(b) where an order under section 19 (reserve powers) of the Bank of England Act 1998215is in force, any equivalent rate determined by the Treasury under that section;
“buy-out policy” means a policy of insurance or annuity contract that is appropriate for the purposes of section 19 (extinguishment of liability of scheme for pensions secured by insurance policies or annuity contracts) of the 1993 Act216and “buy-out” is to be construed accordingly;
“capped transferred-in service” is to be construed in accordance with regulation 2.F.12;
“cash equivalent” is to be construed in accordance with Chapter 4 (transfer values) of Part 4 of the 1993 Act;
“certification services” means services related to the provision of the medical certificates listed in Schedule 3 (list of prescribed medical certificates) to the 2004 Regulations;
“collaborative services” means primary medical services provided by a GP performer, a GMS practice, a section 17C agreement provider, an HBPMS contractor or an OOH provider under or as a result of an arrangement between—
(a) Scottish Ministers or a Health Board; and
(b) a local authority,
under section 15(2) (supply of goods and services to local authorities, etc.) of the 1978 Act217, under which Scottish Ministers or the Health Board is responsible for providing services for purposes related to the provision of health care;
“commissioned services” means services provided under a contract between—
(a) a GP performer, a GMS practice, a section 17C agreement provider, an HBPMS contractor or an OOH provider; and
(b) either—
(i) a Special Health Board, which relates to the provision of health care; or
(ii) Scottish Ministers or a Health Board under section 16(1) (assistance to voluntary organisations) of the 1978 Act, which is for the purposes of the health service;
“contracting Health Board” means—
(a) in the case of a non-GP provider who is—
(i) a partner in a partnership that is—
(aa) a GMS practice (under a GMS contract);
(bb) a section 17C agreement provider (under a section 17C agreement); or
(cc) an HBPMS contractor (under an HBPMS contract);
(ii) a shareholder in a company limited by shares that is—
(aa) a GMS practice (under a GMS contract);
(bb) a section 17C agreement provider (under a section 17C agreement); or
(cc) an HBPMS contractor (under an HBPMS contract); or
(iii) an individual who is—
(aa) a GMS practice (under a GMS contract);
(bb) a...
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