The National Health Service (Superannuation Scheme, Pension Scheme and Injury Benefits) (Scotland) Amendment (No. 2) Regulations 2009

Amendment of regulation 2.J.13

53.  For regulation 2.J.13 (employing authority and certain member record keeping contribution estimates) substitute–

“Employing authority and certain member record keeping and contribution estimates

2.J.13— (1) As regards a member who is a non GP provider who derives practitioner income from the contracts, agreements or payments referred to in regulation 2.A.8(6), in respect of each scheme year, the member shall provide the contracting Health Board or someone appointed to act on their behalf with a certificate of his or her pensionable earnings based on–

(a) the accounts drawn up in accordance with generally accepted accounting practice by the practice of which the member is a member; and

(b) the return that member has made to Her Majesty’s Revenue & Customs in respect of their earnings for that year,

no later than 1 month after the date on which that return was required to be submitted to Her Majesty’s Revenue and Customs.

(2) As regards a GMS practice, a section 17C agreement provider or an HBPMS contractor, in respect of each scheme year, the practice or contractor shall provide the Scottish Ministers with a statement of estimated pensionable earnings in respect of any non GP provider that is a section 17C agreement provider or HBPMS contractor or who assists in the provisions of NHS services provided by that GMS practice, section 17C agreement provider or an HBPMS contractor, at least 1 month before the beginning of that scheme year.

(3) Subject to paragraphs (4) and (5) if, in respect of a scheme year, a non GP provider has failed to comply with the requirements of paragraph (1), the non GP provider’s pensionable earnings for that scheme year shall be zero.

(4) If, in respect of a scheme year–

(a) a non GP provider has failed to comply with the requirements of paragraph (1);

(b) a benefit is payable for, or in respect of his or her non GP provider service; and

(c) the non GP provider’s employing authority is in possession of a figure representing all or part of the non GP provider’s pensionable earnings for that year,

the Scottish Ministers may treat that figure as the amount of the non GP provider’s pensionable earnings for that year.

(5) If, in respect of a scheme year, a non GP provider–

(a) dies without complying with the requirements of paragraph (1); or

(b) is, in the opinion of the Scottish Ministers, unable to look after his or her own affairs by reason of illness or mental disorder,

the Scottish Ministers may require that non GP provider’s personal representatives to provide the relevant certificate–

(i) within the period referred to in paragraph (1); or

(ii) within such other period as the Scottish Ministers permit.

(6) All employing authorities under this Part of the Regulations shall, for each scheme year–

(a) provide the Scottish Ministers with a statement of estimated total contributions due to the scheme under regulation 2.C.1 (contributions by members) and 2.C.5 (contributions by employing authorities: general); and

(b) maintain records of contributions to the scheme made under regulations 2.C.1 and 2.C.5.

(7) The statement referred to in paragraph (6)(a) shall be provided to the Scottish Ministers no later than 2 months after the end of each scheme year.

(8) Except where the Scottish Ministers waive such requirement, an employing authority shall provide the Scottish Ministers with a statement of contributions to the scheme recorded in accordance with paragraph (6)(b) no later than 2 months after the end of each scheme year.

(9) The certificates and statements referred to in this regulation–

(a) shall be in such form as the Scottish Ministers may from time to time require;

(b) may be provided to the Scottish Ministers in such manner as the Scottish Ministers may from time to time permit.”.