(1) In the case of a type 2 medical practitioner, pensionable earnings means—
(a)all salary, wages, fees and other regular payments paid to the practitioner by an employing authority in respect of the performance of essential services, additional services, enhanced services, dispensing services, OOH services, commissioned services, certification services, collaborative services, general dental services or pharmaceutical services;
(b)allowances and other sums (but excluding payments made to cover expenses) paid by an employing authority in respect of Board and advisory work;
(c)earnings from practice-based work carried out in educating or training, or organising the education or training of, GP Registrars or practitioners,
but does not include bonuses or payments made to cover expenses or for overtime.
(2) In the case of a type 2 dental practitioner, pensionable earnings means all salary, wages, fees and other regular payments paid to the practitioner—
(a)in the case of a vocational trainee, under his contract of employment with a GDS or PDS contractor; or
(b)in all other cases, by an employing authority in respect of the performance of primary dental services,
but does not include bonuses or payments made to cover expenses or for overtime.
(3) In the case of a locum practitioner, pensionable earnings means all fees and other payments made to the locum practitioner in respect of the provision of locum services (but excluding payments made to cover expenses or for overtime), less such expenses as are deductible in accordance with guidance laid down by the Secretary of State.
(4) In this regulation, references to the provision of locum services, in relation to a practitioner, are to primary medical services, commissioned services, collaborative services or pharmaceutical services performed by a practitioner engaged by an employing authority under a contract for services to deputise for a registered medical practitioner or to temporarily assist in the provision of such services.