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19. After paragraph (6) of regulation 2.C.5 (contributions by employing authorities: general), insert—
“(7) If a non-GP provider is—
(a)an employing authority which is a GMS practice, a PMS practice or an APMS contractor, or
(b)a shareholder in such an employing authority,
that non-GP provider must pay C5 contributions to the host Trust or Board.
This is subject to paragraph (8).
(8) If a non-GP provider is a shareholder or partner in one or more employing authority referred to in paragraph (7), each employing authority must pay C5 contributions on any pensionable earnings it pays to the non-GP provider or, as the case may be, on the non-GP provider’s share of the partnership profits, to the host Trust or Board.”.
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