The National Health Service Superannuation Scheme (Scotland) (Miscellaneous Amendments) Regulations 2014

Substitution of regulation U3

13.  For regulation U3, substitute—

“Accounts and actuarial reports

U3.— (1) The Scottish Ministers are to keep accounts of the scheme in a form approved by the Treasury.

(2) The accounts are to be open to examination by the Auditor General for Scotland.

(3) In respect of a member, an employing authority must keep a record of all—

(a) contributions paid under regulations D1, Q5 and Q8;

(b) contributions due under regulations D1, Q5 and Q8, but unpaid;

(c) contributions paid under regulation D2(1);

(d) contributions due under regulation D2(1), but unpaid;

(e) hours, half-days or sessions constituting part-time pensionable employment for the purposes of regulation C4;

(f) pensionable pay;

(g) absences from work referred to in regulations P1, P2 and P3;

(h) commencement and termination of pensionable employment;

(i) reason for termination of pensionable employment.

(4) That record is to be kept in a manner approved by the Scottish Ministers.

(5) Except where the Scottish Ministers waive such a requirement, an employing authority must within 2 calendar months of the end of each scheme year provide to the Scottish Ministers a statement in respect of the matters referred to in paragraph (3) in respect of all scheme members.

(6) Where an employing authority has provided the information in accordance with paragraph (5) and there is then a change to any of the information provided, that employing authority must, within 1 month of the change, provide the Scottish Ministers with the revised information.

(7) In respect of each scheme year an employing authority must, within 2 months of a request and in a manner specified by the Scottish Ministers, provide them with a statement of the total contributions paid for all scheme members under regulations D1, D2(1), Q5 and Q8.

(8) Where an employing authority has provided a statement under paragraph (7) and there is a revision to the total contributions paid, that employing authority must, within 1 month of the change, provide the Scottish Ministers with the revised total.”.