8.—(1) A dental practitioner who belongs to group D for the purposes of regulation 27(1) must pay contributions under regulation 31 in respect of pensionable earnings that relate to GDS arrangements to the employing authority that is a party to those GDS arrangements.
(2) The employing authority must pay the contributions under regulation 32 that are payable in respect of the pensionable earnings mentioned in sub-paragraph (1).
(3) In the case of a dental practitioner who is a vocational trainee—
(a)the GDS provider that employs the practitioner must deduct contributions under regulation 30 from any pensionable earnings the provider pays to the practitioner and must pay the contributions to the employing authority that is a party to the provider's GDS arrangements;
(b)the employing authority must pay the contributions under regulation 32 that are payable in respect of the pensionable earnings.
(4) In the case of a dental practitioner who—
(a)does not fall within sub-paragraph (1); and
(b)is not a vocational trainee,
the employing authority with which the practitioner has a contract for services from which the practitioner's pensioner earnings are derived must pay the contributions under regulation 32 that are payable in respect of the pensionable earnings.
(5) Contributions under regulation 30 or 31 that are required to be paid to an employing authority by or in respect of a dental practitioner in accordance with this paragraph must be paid to the authority not later than the 7th day of the month following the month to which the earnings relate.
(6) Sub-paragraph (7) applies to an employing authority—
(a)to which contributions under regulation 30 or 31 are paid in respect of a dental practitioner in accordance with this paragraph;
(b)which is liable to pay contributions under regulation 32 in respect of a dental practitioner.
(7) The authority must forward or pay the contributions to the scheme manager not later than the 12th day after the date on which, by virtue of sub-paragraph (5), it is due—
(a)to receive the contributions under regulation 30 or 31, or
(b)in the case of contributions under regulation 32, the related contributions under regulation 30 or 31.