- Latest available (Revised)
- Point in Time (01/04/2016)
- Original (As made)
Point in time view as at 01/04/2016.
There are currently no known outstanding effects for the The National Health Service Superannuation Scheme (2008 Section) (Scotland) Regulations 2013, CHAPTER 4.B.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
4.B.1.—(1) This Chapter identifies the calculation method under which the benefits payable in respect of discrete periods of pensionable service as an officer are to be compared against the benefits that would have been payable had that service been service as a practitioner.
(2) The discrete periods of pensionable service as an officer that are subject to comparison are any periods of—
(a)up to 10 years of pensionable service as an officer before first becoming a practitioner;
(b)more than 10 years of pensionable service as an officer before first becoming a practitioner;
(c)up to one year of employment as an officer after last ceasing to be a practitioner;
(d)more than one year of employment as an officer after ceasing to be a practitioner;
(e)less than one year of pensionable service as an officer concurrently with pensionable service as a practitioner; and
(f)more than one year of pensionable service as an officer concurrently with pensionable service as a practitioner.
4.B.2.—(1) Where a member has not more than 10 years of pensionable service before first becoming a practitioner, the reference amount is the best of—
(a)the amount determined by calculation method A;
(b)the amount determined by calculation method B; and
(c)where—
(i)the benefit is payable on retirement or death of the member; and
(ii)the condition is met,
the base amount.
(2) The condition mentioned in paragraph (1)(c)(ii) is that—
(a)the amount of pension payable under Part 2 would be greater than the amount of pension payable under Part 3, where—
(i)any enhancement for the purposes of regulation 2.D.8 (early retirement on ill health: active members and non-contributing members) or 3.D.7 (early retirement on ill health: active members and non-contributing members); as appropriate, is ignored;
(ii)any additional pension is disregarded; and
(iii)any increase under the Pensions (Increase) Act 1971 M1 is applied; and
(b)the amount determined by calculation method B is less than the base amount.
4.B.3. Where a member has more than 10 years of pensionable service before first becoming a practitioner, the reference amount is the better of—
(a)the amount determined by calculation method A; and
(b)the base amount.
4.B.4. Where a member has been employed as an officer for less than one year after last ceasing to be a practitioner, the reference amount is the amount determined by calculation method A.
4.B.5. Where a member has been employed as an officer for one year or more after ceasing to be a practitioner, the reference amount is the better of—
(a)the amount determined by calculation method C; and
(b)the base amount.
4.B.6. Where a member has less than one year of pensionable service as an officer concurrently with pensionable service as a practitioner, the reference amount is the amount determined by calculation method A.
4.B.7. Where a member has one year or more of pensionable service as an officer concurrently with pensionable service as a practitioner, the reference amount is the better of—
(a)the amount determined by calculation method A; and
(b)the base amount.
4.B.8. Where a member who, before commencing the member's final period of practitioner service, has service as an officer (whether that service as an officer consists of a separate period of such service or two or more such periods), and—
(a)that officer service is preceded by an earlier period of practitioner service; and
(b)some or all of the member's officer service is not concurrent with practitioner service,
the reference amount in respect of such part of that officer service that is not concurrent with practitioner service is the higher of—
(i)the amount determined by calculation method D; and
(ii)the base amount.
4.B.9.—(1) Calculation method A is the aggregate of—
(a)the amount that would be payable under Part 3 if—
(i)the member's discrete period of pensionable service as an officer were treated as pensionable service as a practitioner; and
(ii)the amount of pensionable pay received in respect of that officer service were treated as pensionable earnings as a practitioner for the respective period;
(b)the amount payable under Part 2 (if any) if the member's pensionable service as an officer were reduced by the discrete period of pensionable service as an officer in sub-paragraph (a); and
(c)the amount payable under Part 3 but for the operation of this Part.
(2) Where paragraph (1) applies—
(a)the member is entitled to count part of the period of officer service referred to in that paragraph as a result of a transfer-in under regulation 3.F.10 (acceptance of transfer value payments); and
(b)the transfer-in is other than a transfer-in referred to in regulation 3.F.11(6) (calculation of increase to pensionable earnings as a result of a transfer-in),
for the purposes of any calculation under regulation 4.B.2(1)(a) or 4.B.3(a), the amount of the pensionable pay deemed to be received in respect of that part period of officer service must be calculated in accordance with regulation 3.F.11(2).
4.B.10. Calculation method B is the aggregate of—
(a)the amount payable under Part 3 if the member's uprated earnings is increased by the formula—
where—
UE is the amount of the member's uprated earnings;
LPSo is the length of the member's discrete period of pensionable service as an officer, expressed in days; and
LPSp is the length of the member's pensionable service as a practitioner, expressed in days; and
(b)the amount payable under Part 2 (if any) if the member's pensionable service as an officer were reduced by the discrete period of pensionable service as an officer in paragraph (a).
4.B.11. Calculation method C is the aggregate of—
(a)the amount that would be payable under Part 3 if the member's pensionable earnings as a practitioner were uprated to the date of—
(i)cessation of the employment as an officer; or
(ii)retirement,
whichever is the earlier; and
(b)the amount payable under Part 2.
4.B.12.—(1) Calculation method D is the aggregate of the amounts payable under paragraphs (2), (3) and (4).
(2) Subject to paragraph (5), the amounts payable under this paragraph are the additional amount that would be payable under Part 2 for the member's period, or periods, of non-concurrent officer service (described in regulation 4.B.8) in respect of the member's pension and any retirement lump sum payable—
(a)as a result of the member exercising the option under regulation 3.D.10; and
(b)in the case of a 2008 Section Optant, the lump sum paid to that Optant under regulation 3.K.10,
if those amounts were each subject to a 1.5% increase for each whole year or part of a year within the increment period.
(3) The amounts payable under this paragraph are the amounts that would be payable under Part 2 for the member's period, or periods, of non-concurrent officer service (described in regulation 4.B.8), were it not for the additional amounts calculated under paragraph (2).
(4) The amounts payable under this paragraph are the amounts payable under Chapter 3.D.
(5) For the purposes of paragraph (2)—
(a)the increase referred to in that paragraph must—
(i)be applied in like manner and at the same intervals as an increase applied to a pension under the Pensions (Increase) Act 1971 M2; and
(ii)be effective immediately before the pension and lump sum become payable with the member's benefits from practitioner service under Chapter 3.D; and
(b)the increment period referred to in paragraph (2) must—
(i)begin with the day immediately following the day on which the officer service referred to in paragraph (2) ceased for the last time; and
(ii)end with the day immediately before the pension and retirement lump sum become payable with the member's benefits from practitioner service under Chapter 3.D.
The Whole Instrument you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Instrument you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Instrument without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Instrument without Schedules you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Instrument you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Instrument without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Policy Note sets out a brief statement of the purpose of a Scottish Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Scottish Statutory Instrument accessible to readers who are not legally qualified and accompany any Scottish Statutory Instrument or Draft Scottish Statutory Instrument laid before the Scottish Parliament from July 2012 onwards. Prior to this date these type of notes existed as ‘Executive Notes’ and accompanied Scottish Statutory Instruments from July 2005 until July 2012.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: