The National Health Service (Superannuation) (Scotland) Amendment (No.2) Regulations 1989

Reckoning as service of previous periods of employment

15.  In regulation 23 of the principal Regulations—

(a) after paragraph (1) there shall be inserted the following paragraph:—

“(1A) Subject to paragraph (6) of this regulation, where a person becomes an officer in consequence of an election under regulation 4B after previously ceasing to be an officer in consequence of an election under regulation 4A, the service which was reckonable when he made the election under regulation 4A shall be reckonable if—

(a) he made the election under regulation 4B within 12 months of making the election under regulation 4A; and

(b) within 6 months of making the election under regulation 4B he repays to his employing authority an amount equal to any sum paid to him by way of return of contributions on or after his making the election under regulation 4A, together with an amount equal to any income tax which was deducted from his contributions in respect of such payment (not being a reduction under regulation 39(3)), except that, notwithstanding this paragraph, service which on making the election under regulation 4A was reckonable under regulation 39(5)(a) or (b), together with any associated service to which regulation 36(1)(a) applies, will remain reckonable.”;

(b) for paragraph (3) there shall be substituted the following paragraph:—

“(3) Subject to paragraphs (4), (4B), (4C) and (6) of this regulation, where a person enters employment as an officer or makes an election under regulation 4B and paragraph (1) or (1A) does not apply to him, and in consequence of his service in previous employment he has accrued rights to benefits under a superannuation scheme or personal pension scheme (whether or not his rights are preserved in that scheme or have been transferred to and are held under one or more such schemes or are appropriately secured for the purposes of section 52C of the Pensions Act(1)by one or more appropriate policies but excluding any benefits arising as a result of payment of additional voluntary contributions in accordance with section 591(2)(h) of the Income and Corporation Taxes Act 1988) that service shall be reckonable at its full length for the purpose of determining whether any benefit is payable to or in respect of him under these regulations if—

(a) within 12 months after entering employment as an officer, or making an election under regulation 4B, he gives written notice to the Secretary of State that he wishes the Secretary of State to accept a transfer payment in relation to some or all of his accrued rights from—

(i) the trustees or managers of the superannuation scheme or personal pension scheme under which some or all of those rights are held, or

(ii) the insurance company with whom an appropriate policy securing some or all of those rights is held; and

(b) those trustees or managers or that insurance company make a transfer payment in respect of some or all of those rights to the Secretary of State and, when the Secretary of State so requests, indicate the period of service in respect of which it is made.”;

(c) after paragraph (4) there shall be inserted the following paragraphs:—

“(4A) Subject to paragraphs (4B), (4C) and (6), where a person who has accrued rights to benefits under a self-employed pension arrangement enters employment as an officer or makes an election under regulation 4B and paragraph (1) or (1A) does not apply, then, if within 12 months after entering such employment or making such an election he gives written notice to the Secretary of State that he wishes the Secretary of State to accept a transfer payment in relation to some or all of his accrued rights and such payment is made to the Secretary of State, there shall be added to his service under these Regulations a period of contributing service calculated in accordance with Part II of Schedule 2.

(4B) Where in relation to any accrued rights a person could have given written notice within 12 months after entering employment or making an election under regulation 4B, in accordance with paragraph (3) or (4A) of this regulation, but did not do so, those rights may not subsequently be included in a notice in accordance with either of those paragraphs if that subsequent notice is given in consequence of making an election under regulation 4B.

(4C) The Secretary of State shall not accept a transfer payment from a personal pension scheme or a self-employed pension arrangement prior to 6th April 1990.”;

(d) in paragraph (6), in sub-paragraph (a), for the words “paragraph (1) or paragraph (3)” there shall be substituted the words “paragraph (1), (1A), (3) or (4A)”.

(1)

Section 52C was inserted by the Social Security Act 1985 (c. 53), Schedule 1, paragraph 2 and was amended by the Social Security Act 1986, Schedule 10, paragraph 26.