PART 2Amendment of the Health and Personal Social Services (Superannuation) Regulations (Northern Ireland) 1995
Amendment of Schedule 26.
(1)
Schedule 2 (Medical and dental practitioners) is amended as provided by paragraphs (2) to (5).
(2)
(3)
(4)
“(7)
Where—
(a)
the principal medical practitioner is a shareholder or partner in more than one employing authority referred to in sub-paragraph (6), each such employing authority shall pay regulation 11(1) contributions on any superannuable earnings it pays to that practitioner or, as the case may be, on the practitioner’s share of the partnership profits, to the host Health and Social Services Board;
(b)
the non-GP provider is a shareholder or partner in more than one employing authority referred to in sub-paragraph (6), that non-GP provider must nominate one of those employing authorities and that nominated authority must pay regulation 11(1) contributions on any superannuable earnings it pays to that non-GP provider or, as the case may be, on the non-GP provider’s share of the partnership profits, to the host Health and Social Services Board.”.
(5)
(a)
in sub-paragraphs (2) and (3), after “certificate” insert “that correctly records the totality”;
(b)
“(9)
No later than 13 months after the end of each scheme year, each employing authority must forward to the Department a copy of the records referred to in regulation 97(3) and (4).”.
(c)
“(10)
A member’s superannuable earnings for a scheme year shall be zero and no contributions paid in respect of that scheme year are to be refunded where, in respect of that scheme year, a practitioner or non-GP provider has failed to comply with the requirements of—
(a)
whichever of sub-paragraphs (2) to (5) applies to that member, or
(b)
sub-paragraph (2) of paragraph 2.
This is subject to sub-paragraphs (11) and (12).”.