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The National Health Service Pension Scheme (Scotland) Regulations 2008
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Deferred pension becoming payable during NHS re-employment as a result of a transfer of undertaking
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2.G.6—(1) This regulation applies if a re-employed member becomes entitled to a pension under regulation 2.D.1 (normal retirement pensions) or 2.D.4 (early payment of pensions with actuarial reduction) by virtue of the application of regulation 2.D.13(2)(a) (transfer of undertaking to employing authority).
(2) Regulation 2.G.3 does not apply.
(3) Subject to paragraph (4), accordingly, any benefits payable in respect of the later service are calculated without regard to pensionable service in respect of the earlier service.
(4) For the purposes of determining whether a member can count 45 years pensionable service for any purpose, the earlier service and the later service are aggregated.
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