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Regulation 163

SCHEDULE 15E+WDefinitions

This schedule has no associated Explanatory Memorandum
Column 1Column 2
Word or expressionMeaning or reference to provision where meaning is to be found
the 1993 ActPension Schemes Act 1993 M1
the 1995 ActPensions Act 1995 M2
the 1995 RegulationsNational Health Service Pension Scheme Regulations 1995 M3
the 1995 Sectionthe section of the National Health Service Pension Scheme for England and Wales set out in the 1995 Regulations
the 1999 ActWelfare Reform and Pensions Act 1999 M4
the 2004 ActFinance Act 2004 M5
the 2006 ActNational Health Service Act 2006 M6
the 2006 (Wales) ActNational Health Service (Wales) Act 2006 M7
the 2008 RegulationsNational Health Service Pension Scheme Regulations 2008 M8
the 2008 Sectionthe section of the National Health Service Pension Scheme for England and Wales set out in the 2008 Regulations
the 2013 ActPublic Service Pensions Act 2013 M9
[F1the 2016 Order means the Pensions Act 2014 (Contributions Equivalent Premium) (Consequential Provision) and (Savings) (Amendment) Order 2016]
accrual ratethe fraction of pensionable earnings that accrue as earned pension for a financial year
accrued rightsdoes not include a right to benefits attributable (directly or indirectly) to a pension credit
active membersee section 124(1) of the 1995 Act. Except where the context otherwise requires refers to membership of this scheme (but see regulation 85(3))
actuarial reductionsee paragraph 9 of Schedule 9
additional pensionunless the context otherwise requires, so much of a pension payable by virtue of contributions paid under Chapter 5 of Part 4
[F2adoption leave has the meaning given in regulation 2(1) of the Paternity and Adoption Leave Regulations 2002]
allocation amountthe amount of the pension allocated in consequence of making an allocation election
allocation electionan election under regulation 51
APMS contractarrangements under section 83(2) of the 2006 Act M10 or section 41(2)(b) of the 2006 Wales Act (primary medical services) between [F3NHS England or a] Local Health Board and an APMS contractor
APMS contractor

a person—

(a)

with whom [F4NHS England or a] Local Health Board has made arrangements under section 83(2) of the 2006 Act or section 41(2)(b) of the 2006 Wales Act; and

(b)

who has entered into, or would be eligible to enter into, a GMS contract or a PMS agreement for the provision of primary medical services

automatic enrolment datesee section 3(7) of the Pensions Act 2008 M11
automatic re-enrolment datesee regulation 12 of the Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations 2010 M12
base rate

(a)the Bank of England base rate announced from time to time by the Monetary Policy Committee of the Bank of England as the official dealing rate, being the rate at which the Bank is willing to enter into transactions for providing short term liquidity in the money markets; or

(b)if an order under section 19 of the Bank of England Act 1998 M13 is in force, an equivalent rate determined by the Treasury under that section

Board and advisory worksee paragraph 1 of Schedule 10
[F5carer’s leave leave under section 80J of the Employment Rights Act 1996]
CCTa Certificate of Completion of Training awarded under section 34L(1) of the Medical Act 1983 M14, F6...
certification servicesservices related to the provision of medical certificates listed in Schedule 4 to the GMS Contracts Regulations
F7. . .F7. . .
connected schemesee section 4(6) of the 2013 Act, but the provisions of the National Health Service Pension Scheme (Additional Voluntary Contributions) Regulations 2000 M15 are not a connected scheme for the purpose of these Regulations
conversion amountsee paragraph 10 of Schedule 9
corresponding health service scheme

(a)a pension scheme provided under regulations made under section 1(2)(e) of the Public Service Pensions Act 2013 and having effect in Scotland; or

(b)a pension scheme established under section 1(2)(e) of the Public Service Pensions Act (Northern Ireland) 2014 M16

corresponding schemea corresponding health service scheme the provisions of which the Secretary of State has determined correspond to the provisions of these Regulations
deferred member

in relation to a period of pensionable service is a person (P) who—

(a)

ceases to be an active member in relation to that period of service before P reaches normal pension age;

(b)

does not become a pensioner member in relation to that period of service; and

(c)

has at least two years' qualifying service or in respect of whom a transfer payment otherwise than from another occupational pension scheme has been received

dental contractorsee paragraph 4 of Schedule 5
[F8dental performer

a person—

(a)

whose name is included in a dental performers list or who is a foundation trainee in the first two months of foundation training; and

(b)

who performs primary dental services under—

(i)

a GDS contract;

(ii)

a PDS agreement to which a PDS contractor is a party; or

(iii)

a contract for services with a Local Health Board which relates to arrangements under which it provides primary dental services under section 56(2) of the 2006 (Wales) Act (primary dental services) or a PDS agreement to which a PDS contractor is not a party]

dental performers list

a list of dental practitioners prepared in accordance with regulations made under—

(a)

in the case of England, section 106 of the 2006 Act M17; or

(b)

in the case of Wales, section 63 of the 2006 (Wales) Act

dental practitionersee paragraph 7 of Schedule 5
determination employersee paragraph 8 of Schedule 5
dispensing services

the provision of drugs, medicines or appliances that may be provided as pharmaceutical services by a medical practitioner in accordance with arrangements made under—

(a)

in the case of England, regulation 46 of the National Health Service (Pharmaceutical and Local Pharmaceutical Services) Regulations 2013 M18; and

(b)

in the case of Wales, regulation 4 of the National Health Service (Pharmaceutical Services) (Wales) Regulations 2013 M19

doctors' retainer scheme

(a)in relation to England, a scheme described in section 20 of the General Medical Services Contracts Statement of Financial Entitlement Directions 2013 M20; and

(b)in relation to Wales, a scheme described in section 16 of Document SFE/April/2013 attached to the Directions to Local Health Boards as to the Statement of Financial Entitlement Directions 2013 M21

employing authoritysee regulation 33(6)
foundation traineea dental practitioner who is employed as a foundation trainee as a consequence of a placement arrangement made by a local postgraduate dental dean or a director of postgraduate dental education
GDS contracta general dental services contract under section 100 of the 2006 Act M22 or section 57 of the 2006 (Wales) Act (general dental services contracts: introductory)
GDS contractora person who is a party to a GDS contract, other than [F9NHS England] or a Local Health Board
GMS contract

(a)in relation to England, a contract under section 84 of the 2006 Act M23 or under article 13 of the General Medical Services Transitional and Consequential Provisions Order 2004 M24;

(b)in relation to Wales, a contract under section 42 of the 2006 (Wales) Act or under article 13 of the General Medical Services Transitional and Consequential Provisions (Wales) Order 2004 M25

GMS Contracts Regulations

(a)in relation to England, the National Health Service (General Medical Services Contracts) Regulations 2004 M26;

(b)in relation to Wales, the National Health Service (General Medical Services Contracts) (Wales) Regulations 2004 M27

GMS practice
(a)

a registered medical practitioner who belongs to group D in regulation 27(1);

(b)

two or more such individuals practising in partnership; or

(c)

a company limited by shares,

with whom [F10NHS England or a] Local Health Board has entered into a GMS contract

GOS contracta contract under section 117 of the 2006 Act M28 (general ophthalmic services contracts) for the provision of mandatory services and additional services as defined in regulation 2(1) of the General Ophthalmic Services Contracts Regulations 2008 M29
GP registrar

a medical practitioner who is being trained in general practice—

(a)

in England by a medical practitioner who is approved under section 34I of the Medical Act 1983 M30for the purpose of securing maintenance of the standards and requirements established under section 34H(1)(a) of that Act M31, whether as part of training leading to the award of a CCT or otherwise; or

(b)

in Wales by a medical practitioner who is being trained in general medical practice by a GP trainer whether as part of training leading to the award of a CCT or otherwise

guaranteed minimum pensionsee the 1993 Act, section 8 M32
health service workera person engaged in the provision of health services whether under the 2006 Act, the 2006 (Wales) Act or otherwise
host Board

in respect of—

(a)

a medical practitioner or a non-GP provider specified in paragraph (1);

(b)

a locum medical practitioner; or

(c)

a medical practitioner who is employed by a medical contractor in pursuance of a GMS, a PMS or an OOH contract or a PMS agreement, means—

(i)

[F11NHS England] or each Local Health Board with which the partnership, company, practice, individual or contractor (as the case may be) has entered into such a contract or agreement; and

(ii)

(in the case of a medical practitioner) the relevant Board on whose medical performer's list the practitioner's name appears;

in respect of—

(a)

a dental contractor specified in paragraph (2); or

(b)

a dental practitioner who is employed by a dental contractor to perform GDS or PDS in pursuance of a GDS contract or a PDS agreement but is not a party to that contract or agreement, means—

(i)

in relation to—

(aa)

England, [F12NHS England] for which it provides primary dental services under section 99(1) of the 2006 Act M33; or

(bb)

each Local Health Board which relates to arrangements under which it provides primary dental services under section 56(1) or (2) of the 2006 Wales Act; and

(ii)

where appropriate, the relevant Board on whose dental performer's list the practitioner's name appears.

(1)The medical practitioner or non-GP provider is—

(a)an individual who is a GMS or a PMS practice or an APMS contractor;

(b)a partner in a partnership that is—

(i)a GMS or a PMS practice or an APMS contractor; and

(ii)has entered into a GMS contract, a PMS agreement or an APMS contract for the provision of primary medical services;

(c)a shareholder in a company limited by shares that is—

(i)a GMS or a PMS practice or an APMS contractor; and

(ii)has entered into a GMS contract, a PMS agreement or an APMS contract for the provision of primary medical services.

(2)The dental contractor is one who provides primary dental services under—

(i)a GDS contract;

(ii)a PDS agreement (whether or not a PDS contractor is a party to the agreement); or

(iii)a contract for services

[F13integrated care board a body established under Chapter A3 of Part 2 of the 2006 Act]
lifetime allowancein relation to a person, has the meaning given in section 218 of the 2004 Act M34
locum practitioner

a medical practitioner (other than a GP registrar) whose name is included in a medical performers list and who is engaged, otherwise than in pursuance of a commercial arrangement with an agent, under a contract for services by an entity specified in paragraph (1) to deputise or temporarily assist in the provision of services, work or functions specified in paragraph (2) or any combination of these.

(1)

The entities are—

(a)

a GMS practice;

(b)

a PMS practice;

(c)

an APMS contractor;

(d)

an OOH provider; or

(e)

a Local Health Board or [F14NHS England].

(2)

The services, etc., are—

(a)

essential services, additional services, enhanced services, pharmaceutical services or dispensing services within the meaning of the GMS Contracts Regulations;

(b)

OOH services;

(c)

commissioned services;

(d)

certification services;

(e)

Board and advisory work;

(f)

health related functions exercised under section 75 of the 2006 Act;

(g)

NHS 111 services; F15...

(h)

collaborative services[F16; or

(i)

services pursuant to an NHS standard contract or an NHS standard sub-contract.]

[F17lump sum and death benefit allowance  in relation to a person, has the meaning given in section 637R of the Income Tax (Earnings and Pensions) Act 2003]
[F18maternity leave ordinary maternity leave or additional maternity leave as defined in regulation 2(1) of the Maternity and Parental Leave etc. Regulations 1999]
medical contractorsee paragraph 3 of Schedule 5
medical performers list

a list of registered medical practitioners prepared and published—

(a)

by [F19NHS England] pursuant to regulation 3(1) of the National Health Service (Performers Lists) (England) Regulations 2013; or

(b)

by a Local Health Board pursuant to regulation 3(1) of the National Health Service (Performers Lists) (Wales) Regulations 2004

medical practitionersee regulation 166
member

in relation to this scheme means—

(a)

an active member;

(b)

a deferred member;

(c)

a pensioner member; or

(d)

a pension credit member

NHS 111 servicesservices provided as part of the telephone advice line commissioned by [F20an integrated care board] or [F21NHS England]
NHS employment

employment or engagement of an individual who is of a description in—

(a)

any of sub-paragraphs (a) to (e) of paragraph (1) of regulation 18, or

(b)

sub-paragraph (a) or (b) of paragraph (2) of that regulation,

unless the scheme manager certifies that the employment is not NHS employment

NHS organisationsee paragraph 1 of Schedule 5
[F22NHS standard contractmeans the terms and conditions from time to time drafted by [F23NHS England] pursuant to regulation 17 of the National Health Service Commissioning Board and [F24integrated care boards] (Responsibilities and Standard Rules) Regulations 2012]
[F25NHS standard sub-contract [F26a sub-contract that complies with [F27NHS England’s] guidance “NHS Template Sub-Contract for the Provision of Clinical Services for use with the NHS Standard Contract 2021/22 (Full Length and Shorter Form versions) Guidance”]]
non-GP provider

(a)a partner in a partnership that is a GMS practice who is not a GP provider and who demonstrates to the satisfaction of the Secretary of State that he assists in the provision of NHS services provided by that practice;

(b)a partner in a partnership—

(i)all of whose members have entered into a PMS agreement for the provision of primary medical services; but

(ii)who is not a GP provider and who demonstrates to the satisfaction of the Secretary of State that he assists in the provision of NHS services provided by that partnership;

(c)a partner in a partnership that is an APMS contractor—

(i)that has entered into an APMS contract for the provision of primary medical services; but

(ii)who is not a GP provider and who demonstrates to the satisfaction of the Secretary of State that he assists in the provision of NHS services provided by that partnership;

(d)a shareholder in a company limited by shares that is—

(i)a GMS practice; or

(ii)a PMS practice or APMS contractor that has entered into a PMS agreement or APMS contract for the provision of primary medical services,

but who is not a GP provider and who demonstrates to the satisfaction of the Secretary of State that he assists in the provision of NHS services provided by that company;

(e)an individual who is a PMS practice or an APMS contractor but who is not a GP provider and who demonstrates to the satisfaction of the Secretary of State that he participates in the provision of NHS services

normal minimum pension agesee section 279(1) of the 2004 Act
normal pension ageis determined in accordance with section 10 of the 2013 Act
OOH providersee regulation 164
OOH services

services which are required to be provided in the out of hours period and which, if provided during core hours by a GMS practice, APMS contractor or PMS practice to patients to whom the practice or contractor is required by its GMS contract, APMS contract or PMS agreement to provide essential services (see the GMS Contracts Regulations), would be or would be similar to essential services

In this definition—

(a)

core hours” means the period beginning at 8am and ending at 6:30pm on any day from Monday to Friday except Good Friday, Christmas Day and a bank holiday;

(b)

out of hours period” means—

(i)

the period beginning at 6:30pm on any day from Monday to Thursday and ending at 8am the following day;

(ii)

the period between 6:30pm on Friday and 8am the following Monday;

(iii)

Good Friday, Christmas Day and a bank holiday

overtime [F28any 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 84.]

[F29parental bereavement leave the meaning given in regulation 3 of the Parental Bereavement Leave Regulations 2020]
[F30parental leave has the meaning given in regulation 2(1) of the Maternity and Parental Leave etc. Regulations 1999]
[F31paternity leave leave under regulation 4 or 8 of the Paternity and Adoption Leave Regulations 2002]
PDS agreementan agreement for the provision of primary dental services pursuant to section 64 arrangements (see the 2006 (Wales) Act) or section 107 arrangements (see the 2006 Act)
PDS contractor

a person who—

(a)

is a party to a PDS agreement; and

(b)

is neither [F32NHS England] nor a Local Health Board

PMS agreement

an agreement for the provision of primary medical services pursuant to—

(a)

section 50 arrangements (see the 2006 (Wales) Act);

(b)

section 92 arrangements (see the 2006 Act); or

(c)

a transitional agreement under Part 4 of the General Medical Services and Personal Medical Services Transitional and Consequential Provisions Order 2004 M35

PMS practice
(a)

an individual,

(b)

two or more individuals practising in partnership, or a company limited by shares,

with whom, or with whose members [F33NHS England] or Local Health Board has entered into a PMS agreement under which primary medical services are provided (otherwise than by the National Health Service Commissioning Board or Local Health Board)

pay periodin relation to members who receive either salary, wages or other regular payments under a contract of employment or a contract for services, the period in respect of which each payment is made in accordance with the terms of that contract
pension credita credit under section 29(1)(b) of the 1999 Act (including a credit under corresponding Northern Ireland legislation)
pension credit membersee section 124(1) of the 1995 Act
pensionable employmentNHS employment in respect of which contributions are payable under Part 4
pensioner memberin relation to this scheme, is a person who is entitled to payment of a retirement pension under the scheme
practice staff

[F34means a person who is not a registered medical practitioner, a GP registrar or a non-GP provider and who is employed by a GMS practice, a PMS practice, an APMS contractor or an OOH Provider to assist in the provision of any of the following—

(a)

OOH services or services that practice or provider provides pursuant to a GMS contract, PMS agreement or an APMS contract;

(b)

services pursuant to an NHS standard contract;

(c)

services pursuant to an NHS standard sub-contract [F35where the party to the NHS standard contract in question is an employing authority];

(d)

clinical health care services for the NHS commissioned by an employing authority that is not a GMS practice, a PMS practice, an APMS contractor, an OOH provider or an Independent Provider;]

practitionersee regulation 27(5)
[F36primary care network a network of primary medical services contractors and other providers of services which has been approved by the National Health Service Commissioning Board, serving an identified geographical area]
[F37primary care network management company a partnership or incorporated legal entity that is a party to a primary care network standard sub-contract and under which provides services to that network that are related to the management of that network]
[F38primary care network standard sub-contract a sub-contract that complies with the National Health Service Commissioning Board’s template sub-contract, “Sub-contract for the provision of services related to the Network Contract Directed Enhanced Service 2022/23]
prospective normal pension agein relation to a member's prospective entitlement to benefits under this scheme, means the normal pension age that the scheme manager determines (by reference to Treasury directions made under section 11(2) of the 2013 Act) would apply in relation to those benefits
public sector transfer arrangementsarrangements approved by the Secretary of State as providing reciprocal arrangements for the payment and receipt of transfer values between this scheme and other occupational pension schemes
qualifying servicesee regulation 22
quartera 3 month period ending on the last day of March, June, September or December
[F39salary sacrifice arrangement 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]
[F25scheme administration charge the charge provided for in regulation 36A]
scheme managersee regulation 3
scheme yeara period of 12 months starting on 1st April
[F40section 9(2B) rights has the same meaning it has in the Occupational Pension Schemes (Schemes that were Contracted-out) (No. 2) Regulations 2015]
[F41shared parental leavethe meaning given in regulation 3(1) of the Shared Parental Leave Regulations 2014]
standard earned pension

pension which—

(a)

is earned under this scheme; and

(b)

is payable without actuarial reduction at normal pension age

state pension agepensionable age, as specified from time to time in Part 1 of Schedule 4 to the 1995 Act
this schemethe scheme established by these Regulations
transfer paymenta transfer value payment or a cash transfer sum made or received by the scheme in relation to a member

Textual Amendments

F2Words in Sch. 15 inserted (1.4.2024 with effect retrospectively from 1.4.2015) by The National Health Service Pension Schemes (Amendment) Regulations 2024 (S.I. 2024/281), regs. 1(2)(3), 30(3)(a)

F20Words in Sch. 15 Table substituted (1.7.2022) by The Health and Care Act 2022 (Consequential and Related Amendments and Transitional Provisions) Regulations 2022 (S.I. 2022/634), regs. 1(2), Sch. para. 1(1), Sch. para. 1(3)

F22Words in Sch. 15 inserted (1.4.2016 but with effect from 31.12.2014 in so far as it inserts the definition of "shared parental leave") by The National Health Service Pension Scheme, Injury Benefits and Additional Voluntary Contributions (Amendment) Regulations 2016 (S.I. 2016/245), regs. 1(2)(7), 89(c) (with reg. 105)

F24Words in Sch. 15 Table substituted (1.7.2022) by The Health and Care Act 2022 (Consequential and Related Amendments and Transitional Provisions) Regulations 2022 (S.I. 2022/634), regs. 1(2), Sch. para. 1(1), Sch. para. 1(3)

Marginal Citations

M3S.I. 1995/300, as amended by S.I. 1997/80 and 1888, 1998/666 and 2216, 2000/605, 2001/1428 and 3649, 2002/561 and 2469, 2003/631 and 2322, 2004/665 and 696, 2005/661 and 3074, 2006/600 and 2919, 2007/2054 and 3280, 2008/654 and 2263, 2009/381, 1298 and 2466, 2010/492 and 1634, 2011/591 and 2586, 2012/610, 2013/413, 2014/78, 570, 1607 and 3061 and 2015/95 and 96; and as modified by S.I. 1996/971.

M8S.I. 2008/653, as amended by S.I. 2008/2263, 2009/381, 1298 and 2446, 2010/492 and 1634, 2011/591 and 2586, 2012/610, 2013/413, 2014/78, 570 and 1607 and 2015/95 and 96.

M10Section 83(2) was substituted by section 55(1) of, and paragraph 30(1) and (2) of Schedule 4 to, the Health and Social Care Act 2012 (c.7).

M112008 c.30. Section 3(7) has been amended by section 6(1) of the Pensions Act 2011 (c.19).

M12S.I. 2010/772. Regulation 12 has been amended by S.I. 2012/215.

M141983 c.54. Section 34L was inserted by S.I. 2010/234.

M15S.I. 2000/619 as amended by S.I. 2001/1428 and 3649, 2002/610, 2005/3074, 2006/600, 2007/3280, 2008/655, 2009/2446, 2010/492, 2011/2586, 2013/413, 2014/78 and 2015/96.

M17Section 106 has been amended by section 55(1) of, and paragraph 47 of Schedule 4 to, the Health and Social Care Act 2012 (c.7).

M20The Directions are available online at https://www.gov.uk/government/publications/nhs-primary-medical-services-directions-2013 or a copy may be requested by writing to: Ministerial Correspondence and Public Enquiries Unit, Department of Health, Richmond House, 79 Whitehall, London, SW1A 2NS or telephoning: 020 7210 4850.

M21The Directions are available online at http://www.wales.nhs.uk/sites3/page.cfm?orgid=480&pid=6070 or a copy may be requested by writing to: Welsh Government, Cathays Park, Cardiff, CF10 3NQ or telephoning: 0300 060 3300 (English language) or 0300 060 4400 (Welsh language).

M22Section 100 has been amended by section 55(1) of, and paragraph 43 of Schedule 4 to, the Health and Social Care Act 2012 (c.7).

M23Section 84 has been amended by section 55(1) of, and paragraph 31 of Schedule 4 to, the Health and Social Care Act 2012.

M26S.I. 2004/291 as amended by S.I. 2004/2694, 2005/893 and 3315, 2006/1501, 2007/3491, 2008/528 and 1700, 2009/2230, 2010/22, 231, 234, 478, 578 and 1621, 2012/970, 1479, 1916 and 2404, 2013/363 and 2014/465.

M27S.I. 2004/478 as amended by S.I. 2004/1017, 2006/358, 2007/121 and 205, 2008/1329 and 1425, 2009/462, 2010/22, 234, 478, 729, 1621 and 1647, 2011/704, 2012/1916 and 2404, 2013/235 and 898 and 2014/1887 and 2291.

M28Section 117 has been amended by section 55(1) of, and paragraph 55 of Schedule 4 to, the Health and Social Care Act 2012.

M29S.I. 2008/1185. The definitions of “mandatory services” and “additional services” were substituted by S.I. 2010/634.

M301983 c.54. Section 34I was inserted by S.I. 2010/234.

M31Section 34H was inserted by S.I. 201/234.

M32Section 8 has been amended by sections 151 and 177 of, and paragraph 23(a) and (b) of Schedule 5 and Part 3 of Schedule 7 to, the Pensions Act 1995 (c.26), section 1(1) of, and paragraph 34(a) and (b) of Schedule 1 to, the Social Security Contributions (Transfer of Functions, etc) Act 1999 (c.2), section 15(3)(a) of, and paragraphs 1 and 3(1) to (4) of Schedule 4 to, the Pensions Act 2007 (c.22), section 4(1) of, and paragraphs 7 and 8(1) to (3) of Schedule 1 to, the National Insurance Contributions Act 2008 (c.16), section 11(4) of, and paragraphs 18 and 19 of Schedule 4 to, the Marriage (Same Sex Couples) Act 2013 (c.30) and article 2(1) of, and paragraph 1 of Schedule 1 to, S.I. 2005/2050, and is prospectively amended by section 15(3)(a) and section 27(2) of, and paragraphs 46 and 47 of Schedule 4 and Part 7 of Schedule 7 to the Pensions Act 2007 and section 24(1) of, and paragraphs 1, 2 and 7(1) to (5) of Schedule 13 to, the Pensions Act 2014 (c.19).

M33Section 99(1) was substituted by section 55(1) of, and paragraph 42(1) and (2) of Schedule 4 to, the Health and Social Care Act 2012 (c.7).

M34Section 218 has been amended by section 67 of, and paragraphs 1 and 2 of Schedule 18 to, the Finance Act 2011 (c.11) and section 48(1) to (3) and (5) of, and paragraphs 5 and 6(1) to (3) of Schedule 22 to, the Finance Act 2013 (c.29).

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