PART 1 SAccounts
Medical practitioners and non-GP providersS
1.—(1) This paragraph applies to a member (M) who belongs to group D in regulation 27(1) by virtue of being—
(a)a medical practitioner; or
(b)a non-GP provider.
(2) In respect of each scheme year, M must provide each relevant Health Board (or someone appointed to act on its behalf) with a certificate of M's pensionable earnings based on—
(a)the accounts drawn up in accordance with generally accepted accounting practice by the practice of which M is a member; and
(b)the return that M has made to Her Majesty's Revenue and Customs (HMRC) in respect of M's earnings for the year.
(3) The certificate must be provided before the end of the period of one month starting on the date when the return was required to be submitted to HMRC.
Medical practitioners not members of a practiceS
2.—(1) This paragraph applies to a member (M) who in relation to the provision of services is a locum practitioner but not a principal practitioner.
(2) M must provide each relevant Health Board (or someone appointed to act on its behalf) with a monthly certificate of M's pensionable earnings based on the payments M receives from employing authorities for practitioner services less deductions authorised by the Scottish Ministers.
Information to be provided to scheme managerS
3.—(1) In respect of each scheme year, each employing authority and contractor must provide the scheme manager or someone acting on the scheme manager's behalf with a statement of estimated pensionable earnings in respect of—
(a)a non-GP provider that is a GMS practice or Section 17C Agreement provider or an HBPMS contractor who assists in the provision of NHS services provided by that GMS practice, Section 17C Agreement provider or HBPMS contractor;
(b)a medical practitioner who performs medical services as, or on behalf of, the practice or contractor;
(c)a medical practitioner employed by the practice or contractor.
(2) In respect of each scheme year, each employing authority (or someone appointed to act on its behalf) must, in respect of medical practitioners employed or engaged by the practice or contractor, provide the scheme manager with an end-of-year statement of—
(a)pensionable earnings;
(b)contributions to this scheme made under regulation 31 (contributions by practitioners and non-GP providers) and the modifications to that regulation referred to in regulations 37 and 38;
(c)contributions to this scheme made under regulation 32 (contributions by employing authorities); and
(d)pensionable earnings deemed in accordance with regulation 28 (pensionable earnings: break in service).
(3) The scheme manager must be provided with—
(a)the statement referred to in sub-paragraph (1) at least 1 month before the beginning of the scheme year;
(b)the statement referred to in sub-paragraph (2) no later than 3 months after the end of the scheme year.
(4) A contracting Health Board (or someone appointed to act on its behalf) must, before the end of the period of 13 months after the end of a scheme year, forward to the scheme manager in respect of the scheme year a copy of the records the Board maintains in respect of—
(a)all contributions to this scheme made under regulation 31 in respect of medical practitioners and non-GP providers; and
(b)their pensionable earnings.
Failure of member to comply with this ScheduleS
4.—(1) If, in respect of a scheme year, a practitioner or non-GP provider has failed to comply with the requirements of whichever of paragraph 1 or 2 applies to the member, the member's pensionable earnings for the scheme year are zero. This is subject to sub-paragraphs (2) and (3).
(2) If, in respect of a scheme year, the employing authority of a practitioner or non-GP provider member is in possession of a figure representing all or part of the member's pensionable earnings for that year, the scheme manager may treat that figure as the amount of the member's pensionable earnings for the year where—
(a)the member has failed to comply with the requirements of whichever of paragraph 1 or 2 applies to the member; and
(b)a benefit in respect of the member's service as a practitioner or non-GP provider is payable to, or in respect of the member, under these Regulations.
(3) If, in respect of a scheme year, a practitioner or non-GP provider (the member)—
(a)dies without complying with the requirements of whichever of paragraph 1, 2 or 3 applies to the member; or
(b)is, in the opinion of the scheme manager, unable to look after the member's own affairs by reason of illness or lack of capacity,
the scheme manager may require the member's executors or a person (or persons) duly authorised to act on the member's behalf to provide the relevant certificate, notice or statement within the period specified in sub-paragraph (4).
(4) The period is—
(a)that referred to in whichever of paragraph 1 or 2 was or is applicable to the member; or
(b)such other period as the scheme manager permits.
Certificates, notices and statementsS
5. The certificates, notices and statements referred to in this Schedule—
(a)must be in such form as the scheme manager from time to time requires;
(b)may be provided to the scheme manager in such manner as the scheme manager from time to time permits.