Search Legislation

Advanced Search

The National Health Service Pension Scheme Regulations 1995

Help about what version

What Version

  • Latest available (Revised)
  • Original (As made)
Help about advanced features

Advanced Features

More Resources

Changes to legislation:

There are outstanding changes not yet made by the legislation.gov.uk editorial team to The National Health Service Pension Scheme Regulations 1995. Any changes that have already been made by the team appear in the content and are referenced with annotations. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.

View outstanding changes

Changes and effects yet to be applied to Regulation T2A:

Changes and effects yet to be applied to the whole Instrument associated Parts and Chapters:

Whole provisions yet to be inserted into this Instrument (including any effects on those provisions):

[F1Deduction of tax: further provisionsE+W+S

T2A.—(1) For the purposes of these Regulations and the 2004 Act, the scheme administrator shall be the NHS Business Services Authority (Awdurdod Gwasanaethau Busnes y GIG).

(2) [F2Subject to paragraph (2A), if] a person’s entitlement to a benefit under these Regulations—

(a)constitutes a benefit crystallisation event in accordance with section 216 of the 2004 Act; and

(b)a lifetime allowance charge under that Act is payable in respect of that event,

that charge shall be paid by the scheme administrator.

[F3(2A) The member’s present or future benefits in respect of which any charge under paragraph (2) arises shall be reduced by an amount that fully reflects the amount of tax paid by the scheme administrator and shall be calculated by reference to advice provided by the Scheme Actuary for that purpose.]

F4(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F5(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F6(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F7(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7) Where a person is entitled to a benefit under these Regulations he shall (whether or not he intends to rely on entitlement to [F8transitional protection,] an enhanced lifetime allowance, or to enhanced protection) give to the scheme administrator such information as will enable the scheme administrator to determine—

(a)whether any lifetime allowance is payable in respect of the benefit and, if so,

(b)the amount of that charge.

(8) If a person applying for a benefit under these Regulations intends to rely on entitlement to an enhanced lifetime allowance by virtue of any of the provisions listed in section 256(1) of the 2004 Act (enhanced lifetime allowance regulations), he shall give to the scheme administrator—

(a)the reference number issued by the Commissioners under the Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006 in respect of that entitlement;

(b)the information referred to in paragraph (7).

[F9(8A) If a person claiming a benefit under these Regulations intends to rely on entitlement to transitional protection against a lifetime allowance charge in accordance with paragraph 14 of Schedule 18 to the 2011 Act [F10or paragraph 1 of Schedule 22 to the Finance Act 2013], that person shall give to the scheme administrator—

(a)the reference number issued by the Commissioners under the Registered Pension Schemes (Lifetime Allowance Transitional Protection) Regulations 2011 [F11or the Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Notification) Regulations 2013] in respect of that entitlement; and

(b)the information referred to in paragraph (7).]

(9) The information referred to in paragraph (7) or, as the case may be, paragraph (8) [F12or (8A)] shall be given to the scheme administrator—

(a)at the time the person makes a claim for a benefit; or

(b)where that information has not been provided at the time of making the claim, within such time as the scheme administrator specifies in writing.

(10) Where the person fails to provide all, or part of, the information referred to in paragraph (7) or, as the case may be, paragraph (8) [F13or (8A)] within the time limits specified by the scheme administrator where relevant, the scheme administrator may treat the whole of the benefit as a chargeable benefit and pay the charge on that basis.

(11) Subject to regulation F2(4), where—

(a)a member has given notice to the scheme administrator in accordance with regulation F2(1) that a lump sum payable under that regulation is to be treated as a pension protection lump sum death benefit in accordance with paragraph 14 of Schedule 29 to the 2004 Act; and

(b)has not revoked that notice,

the scheme administrator shall deduct tax at [F1455 per cent] (or such other amount as applies from time to time) from the lump sum payable in accordance with section 206 of that Act.

[F15(11A) Where—

(a)a lump sum on death is payable in accordance with regulation F2 (member dies after pension becomes payable); and

(b)that lump sum is payable in respect of a member who had reached the age of 75 at the date of the member’s death,

the scheme administrator shall deduct tax at the rate referred to in paragraph (11) from the lump sum payable in accordance with section 206 of the 2004 Act.

(11B) Where—

(a)the Secretary of State’s liability to pay a pension under regulation E1 (normal retirement pension) is discharged by the payment of a lump sum in accordance with paragraph (4) of that regulation; and

(b)that lump sum payment is made to a member who has reached the age of 75,

the scheme administrator shall deduct tax at the rate of 55 per cent (or such other amount as applies from time to time) from the lump sum payable in accordance with section 205A of the 2004 Act.]

[F16(12) This paragraph applies to a member who—

(a)is liable to an annual allowance charge in accordance with section 237A of the 2004 Act, and

(b)meets the conditions specified in paragraph (1) of section 237B of that Act.

(13) A member to whom paragraph (12) applies may give notice in writing to the scheme administrator specifying that the scheme administrator and the member are to be jointly and severally liable for the payment of the annual allowance charge due in respect of that member in accordance with section 237B of that Act.

(14) Unless the scheme administrator’s liability for an annual allowance charge referred to in paragraph (13) is discharged in accordance with section 237D of the 2004 Act—

(a)that annual allowance charge will be paid by the scheme administrator on behalf of the member, and

(b)that member’s present or future benefits in respect of which that charge arises shall be adjusted in accordance with section 237E of the 2004 Act and shall be calculated by reference to advice provided by the Scheme Actuary for that purpose.

(15) Paragraph (16) applies to members who are practitioners or non-GP providers.

(16) The members referred to in paragraph (15) shall provide the information required by regulation 15A of the Registered Pension Schemes (Provision of Information) Regulations 2006 in respect of their benefits under the scheme in a manner prescribed from time to time by the Secretary of State.

(17) “Enhanced lifetime allowance” and “enhanced protection” shall be construed in accordance with the 2004 Act.]]

Textual Amendments

Back to top

Options/Help

Print Options

You have chosen to open The Whole Instrument

The Whole Instrument you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Instrument as a PDF

The Whole Instrument you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Instrument

The Whole Instrument you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

See additional information alongside the content

Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

Timeline of Changes

This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.

The data on this page is available in the alternative data formats listed: