The National Health Service Pension Scheme (Scotland) (Additional Voluntary Contributions) Regulations 2018

JurisdictionScotland
  • These Regulations may be cited as the National Health Service Pension Scheme (Scotland) (Additional Voluntary Contributions) Regulations 2018 and come into force on 1st June 2018.
  • (1) In these Regulations, except where the context otherwise requires, the meaning of the words or expression in Column 1 is given in Column 2 of the table below—;;;;;;;;
    Column 1 (words or expression) Column 2 (meaning or reference to provision where meaning is to be found)
    The 1993 Act The Pension Schemes Act 1993
    The 1999 Act The Welfare Reform and Pensions Act 1999
    The 2004 Act The Finance Act 2004
    The 2014 Act The Taxation of Pensions Act 2014
    The 2009 Regulations Registered Pension Schemes (Authorised Payments) Regulations 2009
    The 2011 Regulations The National Health Service Superannuation Scheme (Scotland) Regulations 2011
    The 2013 Regulations The National Health Service Superannuation Scheme (2008 Section) (Scotland) Regulations 2013
    The 2015 Regulations The National Health Service Pension Scheme (Scotland) Regulations 2015
    The AVC scheme The National Health Service Pension Scheme (Scotland) Additional Voluntary Contribution scheme, the rules of which are set out in these Regulations;
    Appropriate rights The rights which are described in paragraph 5 of schedule 5 of the 1999 Act (pension credits: mode of discharge, appropriate rights) ;
    Approved Scheme A retirement benefit scheme approved under chapter 1 of Part XIV of the Taxes Act (retirement benefit schemes) ;
    Authorised fund A fund managed by—
  • (a) an authorised provider selected by the Scottish Ministers for the purposes of these Regulations; or
  • (b) any successor, transmittee or assignee of any person in paragraph (a) who is—
  • (i) an authorised provider; and
  • (ii) approved by the Scottish Ministers;
  • Authorised provider The meaning given by section 1 of the Superannuation Act 1972;
    Child A person who qualifies for—
  • (a) a dependent child's allowance under regulation H2 of the 2011 Regulations;
  • (b) a surviving dependent child's pension under regulation 2.E.8 or 3.E.8 of the 2013 Regulations as the case may be; or
  • (c) a surviving child's pension under regulation 120 of the 2015 Regulations;
  • Civil partner and civil partnership To be construed in accordance with regulation 3;
    Contributor A person in respect of whom an election under regulation 4(1) has effect;
    Date of retirement The date on which benefits become payable to the participator under—
  • (a) regulations E1 (normal retirement pension) to E12 (preserved pension) of the 2011 Regulations;
  • (b) regulation 2.D.1 (normal retirement pension) , 2.D.4 (early payment of pension with actuarial reduction) , 2.D.5 (partial retirement) (member at least 55) ) , 2.D.8 (early retirement on ill health (active members) ) 2.D.10 (early retirement on ill health (deferred members) ) , 2.D.11 (early retirement on termination of employment by the employing authority) , regulation 3.D.1 (normal retirement pension) , 3.D.4 (early payment of pension with actuarial reduction) , 3.D.5 (partial retirement) (member at least 55) ) , 3.D.7 (early retirement on ill health (active members) ) 3.D.9 (early retirement on ill health (deferred members) ) of the 2013 regulations;
  • (c) regulations 72, 78, 80, 81, 83, 89 or 93 of the 2015 regulations; or
  • (d) in the case of a benefit referred to in regulation 12(1) (d) of these Regulations, a commencement date that the participator requests that is on or after the participator's normal minimum pension age: for these purposes, normal minimum retirement age has the meaning given in section 279(1) of the 2004 Act,
  • as the case may be;
    Dependant
  • (a) a surviving spouse of a participator (providing the marriage was not, prior to 1st April 1995, subject to an order of judicial separation) ;
  • (b) any surviving child of a participator;
  • (c) any person in whose favour a participator has made an election under—
  • (i) regulation J1 (allocation of pension by member for benefit of dependant) of the 2011 Regulations;
  • (ii) regulation 2.D.17 or 3.D.13 (election to allocate pension) of the 2013 Regulations; or
  • (iii) regulation 50 of the 2015 Regulations;
  • as the case may be; or
  • (d) a surviving civil partner or surviving F32scheme partner of a participator;
  • Dependant's pension A pension which becomes payable to a dependant on the death of a participator;
    Eligible member The meaning given by section 101P(1) of the 1993 Act;
    The Index At any time means the Retail Prices Index as published by the Office of National Statistics, for the calendar month three months prior to that time;
    Insurance company
  • (a) a person who has permission under Part 4A of the Financial Services and Markets Act 2000 to effect or carry out contracts of long-term insurance; or
  • an authorised provider selected by the Scottish Ministers for the purposes of these Regulations; orany successor, transmittee or assignee of any person in paragraph (a) who is—an authorised provider; andapproved by the Scottish Ministers;a dependent child's allowance under regulation H2 of the 2011 Regulations;a surviving dependent child's pension under regulation 2.E.8 or 3.E.8 of the 2013 Regulations as the case may be; ora surviving child's pension under regulation 120 of the 2015 Regulations;regulations E1 (normal retirement pension) to E12 (preserved pension) of the 2011 Regulations;regulation 2.D.1 (normal retirement pension) , 2.D.4 (early payment of pension with actuarial reduction) , 2.D.5 (partial retirement) (member at least 55) ) , 2.D.8 (early retirement on ill health (active members) ) 2.D.10 (early retirement on ill health (deferred members) ) , 2.D.11 (early retirement on termination of employment by the employing authority) , regulation 3.D.1 (normal retirement pension) , 3.D.4 (early payment of pension with actuarial reduction) , 3.D.5 (partial retirement) (member at least 55) ) , 3.D.7 (early retirement on ill health (active members) ) 3.D.9 (early retirement on ill health (deferred members) ) of the 2013 regulations;regulations 72, 78, 80, 81, 83, 89 or 93 of the 2015 regulations; orin the case of a benefit referred to in regulation 12(1) (d) of these Regulations, a commencement date that the participator requests that is on or after the participator's normal minimum pension age: for these purposes, normal minimum retirement age has the meaning given in section 279(1) of the 2004 Act,a surviving spouse of a participator (providing the marriage was not, prior to 1st April 1995, subject to an order of judicial separation) ;any surviving child of a participator;any person in whose favour a participator has made an election under—regulation J1 (allocation of pension by member for benefit of dependant) of the 2011 Regulations;regulation 2.D.17 or 3.D.13 (election to allocate pension) of the 2013 Regulations; orregulation 50 of the 2015 Regulations;a surviving civil partner or surviving F32scheme partner of a participator;a person who has permission under Part 4A of the Financial Services and Markets Act 2000 an EEA firm of the kind mentioned in paragraph 5(d) of schedule 3 of that Act which has permission under paragraph 15 of that schedule (as a result of qualifying for authorisation under paragraph 12 (1) of that schedule to effect or carry out contracts of long-term insurance) ;section 22 of the Financial Services and Markets Act 2000;any relevant order under that section; andschedule 2 of that Act;in the case of a person whose pension arrangements were governed by 2011 Regulations at the date on which the person's election under F28regulation 4 took effect, the age of 60;in the case of a person whose pension arrangements are governed by the 2013 Regulations, the age of 65;in the case of a person whose pension arrangements are governed by the 2015 Regulations—the person's state pension age; orif higher, the age of 65;a contributor who has made a benefits election under regulation 12(9) ;a contributor who has died;a person who has ceased to be a contributor but has not exercised any right to take a cash equivalent within the meaning of section 94 of the 1993 Act or to be paid a lump sum under regulation 14; ora person in respect of whom investments have been made under regulations 8(1) , 9(2) or 10(4) ;

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