The National Health Service Pension Scheme (Scotland) Regulations 2008 No. 224

PART 1 INTRODUCTORY AND GENERAL

CHAPTER 1.B SCHEME REPORTS AND ACCOUNTS

Actuarial reports and accounts

1.B.1—(1) The following paragraphs apply to–

(a) the National Health Service Pension Scheme as set out in these Regulations; and

(b) the National Health Service Superannuation Scheme (Scotland) Regulations 1995(1).

(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 shall be open to examination by the Auditor General for Scotland.

(4) The scheme actuary (as defined in Parts 2 and 3) must–

(a) prepare an actuarial report of the scheme liabilities and benefits under these Regulations and the scheme liabilities and benefits under the provisions of the National Health Service Superannuation Scheme (Scotland) Regulations 1995, at 31st March 2012 and at the expiration of every period of 4 years after that date; and

(b) send a copy of that actuarial report of the scheme to the Scottish Ministers and the Treasury.

(1)

S.I. 1995/365; amended by S.I. 1997/1434 and 1916, 1998/1593, 1999/443, 2001/3649 and 2005/2011 and S.S.I. 2001/437 and 465, 2003/55, 270 and 517, 2005/512 and 544, 2006/307 and 561 and 2008/92.