The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2024

Amendment of schedule 13

57.—(1) Schedule 13 (definitions) is amended as follows.

(2) For the entry in Column 2 corresponding to the expression “overtime”, substitute—

“any period of time worked in excess of—

(a) whole-time, according to the terms of the member’s employment contract; or

(b) the terms of the member’s employment contract, during the period of 12 months following an election for partial retirement made under regulation 83.”.

(3) At the appropriate places insert—

(a) “adoption leave” and for the corresponding entry in column 2 “has the meaning given in regulation 2(1) of the Paternity and Adoption Leave Regulations 2002(1)”,

(b) “approved salary sacrifice arrangement” and for the corresponding entry in column 2 “means an arrangement specified by the scheme manager under which the member gives up the right to receive part of their salary in return for their employer agreeing to provide the member with benefits in kind as specified by the scheme manager.”

(c) “assistant practitioner” and for the corresponding entry in column 2—

“a registered medical practitioner who is—

(a) a GP performer who is not a GP provider but who is—

(i) employed (whether under a contract of service or for services) by a GMS practice, a section 17C agreement provider, an HBPMS contractor, an OOH provider or a Health Board, and

(ii) in that employment engaged wholly or mainly in assisting that practitioner’s employer in the discharge of the employer’s duties as a GMS practice, a section 17C agreement provider, an HBPMS contractor, an OOH provider or a Health Board, or

(b) a registered medical practitioner who is participating in a Doctors’ Retainer Scheme.”.

(d) “carer’s leave” and for the corresponding entry in column 2 “leave under section 80J of the Employment Rights Act 1996(2)”,

(e) “lump sum and death benefit allowance” and for the corresponding entry in column 2 “in relation to a person, has the meaning given in section 637R of the Income Tax (Earnings and Pensions) Act 2003(3)”,

(f) “maternity leave” and for the corresponding entry in column 2 “ordinary maternity leave or additional maternity leave as defined in regulation 2(1) of the Maternity and Parental Leave etc. Regulations 1999(4)”,

(g) “parental leave” and for the corresponding entry in column 2 “has the meaning given in regulation 2(1) of the Maternity and Parental Leave etc. Regulations 1999”,

(h) “paternity leave” and for the corresponding entry in column 2 “leave under regulation 4 or 8 of the Paternity and Adoption Leave Regulations 2002(5)”,

(i) “salary sacrifice arrangement” and for the corresponding entry in column 2 “an arrangement under which the member gives up the right to receive an amount of pensionable earnings in return for the provision of a benefit in kind including, but not limited to, a benefit consisting of a motor car or other vehicle, meals, care or vouchers”.

(1)

S.I. 2002/2788. Regulation 2(1) was relevantly amended by S.I. 2006/2014 and S.I. 2011/1740.

(2)

1996 c. 18. Section 80J was inserted by the Carer’s Leave Act 2023 (c. 18).

(3)

2003 c. 1. Section 637R was inserted by the Finance Act 2024 (c. 3).

(4)

S.I. 1999/3312. Regulation 2(1) was relevantly amended by S.I. 2002/2789, S.I. 2006/2014, S.I. 2013/388 and S.I. 2013/591.

(5)

S.I. 2002/2788. Regulations 4 and 8 were relevantly amended by S.I. 2005/2114.