Amendment of regulation 148
36. For paragraph (1) of regulation 148 (Distribution of pensionable earnings between principal dental practitioners employed or engaged by the same GDS provider), substitute—
“(1) After the end of each financial year, each GDS provider must by a date to be decided by the Department, send to the employing authority with which that provider is a party to GDS arrangements a notice (in the format specified by the Department), specifying in respect of that financial year—
(a)the pensionable earnings ceiling for those arrangements;
(b)the amount of any monthly seniority payments, maternity leave payments, paternity leave payments, adoption leave payments, parental leave payments or sickness leave payments paid under those arrangements;
(c)how much of the practitioner income that relates to those arrangements each principal dental practitioner that performed services under those arrangements is to be treated as having earned during that financial year, and
(d)any partners, shareholders or directors of that provider.”.