PART BMembership
Membership of F1this Section of the schemeB1.
(1)
Subject to regulation B2 (restrictions on membership) F2and B3 (restriction on further participation in F1this Section of the scheme), the following persons are eligible to join the scheme—
(a)
officers; and
(b)
medical and dental practitioners and F3specialist trainees in general practice.
F4(2)
Subject to paragraph (3), each eligible person will be included in this Section of the scheme—
(a)
automatically on commencing NHS employment;
(b)
where the person has previously opted out of this Section of the scheme, on the date determined under paragraph (5) of regulation B4 where that paragraph applies: this is subject to regulation B4(6);
(c)
subject to regulation B4(6), where the person has previously opted out of this Section of the scheme and is a person to whom section 3 or section 5 of the 2008 Act applies—
(i)
on that person’s automatic enrolment date, or
(ii)
on that person’s automatic re-enrolment date, except where the notice referred to in regulation B4(1) was given within the 12 months immediately preceding that date.
(3)
F5(3A)
A person who was a member of the NBSBPS (including a pensioner or deferred member) on 31st August 2007 may, if the Secretary of State considers it appropriate and regulation R8A applies, be a member of F1this Section of the scheme.
F6(3B)
A person—
(a)
who—
(i)
was in pensionable employment on 31 March 2012 but ceased to be so after that date, or
(ii)
ceased NHS employment before 1 April 2012,
(iii)
is not the subject of a direction made under section 7 of the Superannuation (Miscellaneous Provisions) Act 1967,
(b)
who would, if paragraph (a) did not apply, fall within regulation B3(8G) to F7(8U), and
(c)
to whom the Treasury’s guidance “Fair Deal for staff pensions: staff transfer from central government” applies,
may, if the Secretary of State considers it appropriate and makes a direction under 7 of the Superannuation (Miscellaneous Provisions) Act 1967, be a member of this Section of the scheme.
(4)
F8 Restrictions on membershipB2.
(1)
A person may not join F9this Section of the scheme if—
(a)
that person is—
(i)
under the age of 16; or
(ii)
over the age of 75; or
(iii)
over the age of 70 on or before 31st March 2008;
(b)
that person is a special class officer over the age of 65;
(c)
that person is eligible to be an active member of a superannuation scheme established under section 1 or 9 of the Superannuation Act 1972 in respect of service in that scheme and is such a member;
(d)
that person holds an honorary appointment and does not at the same time hold any other employment which entitles that person to join F9this Section of the scheme;
(e)
that person is not a practitioner and is employed by a GDS or PDS contractor;
(f)
F10that person enters NHS employment for the first time on, or after, 1st April 2008 and has not previously been a member of this Section of the Scheme or a health service scheme corresponding to this Section;
(g)
that person, on or after 1st April 2008, returns to F11or commences NHS employment and was entitled to a refund of contributions under regulation L2 when that person last left F12pensionable employment, unless paragraph (4), but not paragraph (5), of regulation L4 (early leavers returning to pensionable employment) applies to that person;
(h)
that person is a person who—
(i)
leaves pensionable employment on, or after, 1st April 2008; and
(j)
that person is a person who—
(i)
ceased to be in pensionable employment on or before 31st March 2008,
(ii)
on so ceasing was entitled to a preserved pension in accordance with regulation L1,
(iii)
F16returns to, or commences for the first time, NHS employment on or after 1st October 2008 and, before that employment starts (whether it is employment that has been returned to or commenced for the first time), exercises the member’s right to transfer out all of that person’s benefits in accordance with regulation M1,
(iv)
has had a break in pensionable employment for any one period of five years or more beginning with the day immediately following the cessation of employment referred to in paragraph (i) and ending on the day immediately before the employment referred to in paragraph (iii) commences, and
F17(v)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(k)
that person is a person who—
(i)
is entitled to a preserved pension in accordance with regulation L1,
(ii)
returns to F18or commences NHS employment on or after 1st October 2008,
(iii)
has had a break in pensionable employment for any one period of five years or more beginning with the day immediately following the cessation of the pensionable employment in respect of which that person is entitled to the pension referred to in paragraph (i) and ending on the day immediately before the employment referred to in paragraph (ii) commences, and
F19(iv)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F20(l)
that person’s pension under a health service scheme is payable and in the opinion of the Secretary of State that person would not be eligible to—
(i)
join this Section of the Scheme, or
(ii)
where appropriate, accrue further pensionable service under this Section of the Scheme,
if the pensionable employment to which that health service scheme applied, and in respect of which that pension is being paid, had been pensionable employment in this Section of the Scheme;
(m)
that person is a person who—
(i)
is entitled to a preserved pension in accordance with regulation L1,
(ii)
has given notice in accordance with paragraph (1) or (1A) of regulation B4 that the person does not wish to, or no longer wishes to, participate in this Section of the Scheme,
(iii)
as a result of that notice, has been treated as having left all pensionable employments, and
(iv)
pursuant to that notice remains opted-out of this Section of the Scheme for any one period of five years or more beginning on the date that notice takes effect;
(n)
that person is a person who—
(i)
is entitled to a preserved pension in accordance with regulation L1,
(ii)
has given notice in accordance with paragraph (1) or (1A) of regulation B4 that the person does not wish to, or no longer wishes to, participate in this Section of the Scheme,
(iii)
following that notice, has had a break in pensionable employment for any one period of five years or more, comprising the aggregate of—
(aa)
any period during which the person leaves NHS employment, and
(bb)
any period during which the person is treated as never having been included in this Section of the Scheme in accordance with paragraph (3) of regulation B4 in respect of one or more later periods of NHS employment entered into after having given the notice referred to in (ii);
(o)
that person is a person who—
(i)
enters NHS employment before 1st April 2008,
(ii)
has given notice in respect of that employment (and all other such employments with an employing authority) that that person does not wish to participate in the Scheme in accordance with paragraph (1) or (1A) of regulation B4, and
(iii)
as a result of that notice on 1st April 2008 is treated as never having been in pensionable employment with any employing authority in accordance with paragraph (3) of regulation B4;
(p)
that person is a person who—
(i)
enters NHS employment before 1st April 2008,
(ii)
has given notice in respect of that employment (and all other such employments with an employing authority) that that person does not wish to, or no longer wishes to, participate in the Scheme in accordance with paragraph (1) or (1A) of regulation B4,
(iii)
as a result of that notice has been treated as having left pensionable employment with all employing authorities for a period of 12 months or more, and
(iv)
is not entitled to a preserved pension in accordance with regulation L1;
(q)
that person is a person who—
(i)
enters pensionable employment before 1st April 2008,
(ii)
has given notice in respect of that employment (and all other such employments with an employing authority) that that person does not wish to, or no longer wishes to, participate in the Scheme in accordance with paragraph (1) or (1A) of regulation B4,
(iii)
is not entitled to a preserved pension in accordance with regulation L1, and
F21(iv)
has, in respect of that pensionable employment, either received a repayment of contributions under regulation L2 or exercised the right to a transfer payment under Part M.
(2)
In paragraph (1)—
(a)
“F152008 Section” includes a corresponding health service scheme;
(b)
“pensionable employment” includes employment that qualified the member for a benefit under a health service scheme;
F22(c)
a reference to F23regulations E2, E2A, L1, L2, L4, M1 and M2 includes the equivalent of those regulations in a health service scheme the provisions of which correspond to the provisions of the NHS Pension Scheme for England and Wales as set out in these Regulations;
F24(d)
for the purposes of sub-paragraphs (k) and (n)(iii)(aa), any break in pensionable employment where the member was in pensionable service in an existing scheme (within the meaning of Schedule 5 to the 2013 Act) is to be disregarded.
F25(3)
The Secretary of State may permit a person who would otherwise not be permitted to join F9this Section of the scheme in accordance with sub-paragraphs (1)(f), (g), (h) or (k) to do so if—
(a)
that person’s NHS employment was transferred to another employer by virtue of—
(i)
a transfer of undertakings or arrangements equivalent to a transfer of undertakings, and
(ii)
at no time since that transfer (or the last of them if more than one) has the person had a break in pensionable employment for any one period of five years or more, or
(b)
that person’s employment is transferred to an employing authority by virtue of—
(i)
a transfer of undertakings, or
(ii)
arrangements equivalent to a transfer of undertakings,
(whether or not the transferring employer is in the public sector provided that person’s employment was originally transferred out of the public sector); and
(c)
the employment from which the member is transferred—
(i)
qualified the member for benefits under an occupational pension scheme, and
(ii)
the rules of that scheme (in the opinion of the Secretary of State) entitle the member to receive benefits on retirement upon, or prior to, attaining the age of 60 years.
(4)
The reference in paragraph F26(3) to arrangements equivalent to a transfer of undertakings is to arrangements—
(a)
which the Secretary of State considers to be equivalent to the transfer of an undertaking, and
(b)
under which the parties to the arrangements have agreed that the rights of the persons whose employments are being transferred should as far as practicable be treated in the same way as they would have been under a transfer of an undertaking.
(5)
For the purposes of paragraph F27(3)(c)(ii) a person is not to be treated as being entitled under the rules of a pension scheme to receive benefits upon, or prior to, attaining the age of 60 years, where such entitlement arises by virtue of any scheme rule making special provision—
(a)
as to early retirement on the grounds of ill health, redundancy or otherwise, or
(b)
for benefits to be reduced for early payment.
(6)
Before permitting a person referred to in paragraph (3) to join F9this Section of the scheme the Secretary of State shall take advice from the Scheme Actuary.
Restriction on further participation in F28this Section of the schemeB3.
F29A1
A person may not contribute to or accrue further pensionable service under this Section of the scheme in relation to the person’s service after 31st March 2022.
A2
Paragraphs (1) to (9) of this regulation apply to a person’s service under this Section of the scheme before 1st April 2022.
F30A3
Nothing in paragraphs (8G) to (8U) of this regulation prevents a member’s remediable service within the meaning of section 1 of the Public Service Pensions and Judicial Offices Act 2022 being treated as pensionable service under this Section of the scheme in accordance with section 2 of that Act (remediable service treated as pensionable under Chapter 1 legacy schemes).
(1)
F32(2)
Persons whose pensions under F28this Section of the scheme are payable may not contribute to or accrue further pensionable service under F28this Section of the scheme, except in the cases referred to in—
(a)
regulation E2(11);
(b)
regulation E2A(11) but subject to paragraph (3);
(c)
regulation R4(6).
(3)
Persons to whom—
(a)
regulation E2B(3)(a) applies may not (except where paragraph (b) applies) contribute to or accrue further pensionable service under F28this Section of the scheme from the date the Secretary of State makes a determination under that regulation;
(b)
paragraph (a) applies may contribute to or accrue further pensionable service under F28this Section of the scheme from the day after the first anniversary of that person’s NHS employment following the date of the Secretary of State’s determination under regulation E2B if that person is under the age of 50 on that day.
F33(4)
Subject to paragraph (7), a person who satisfies Condition A or Condition B may not contribute to or accrue pensionable service under F28this Section of the scheme in respect of any period of NHS employment on or after 1st July 2009 (“the relevant employment”) with effect from the later of—
(a)
that date, and
(b)
the date on which Condition A or Condition B is met.
(5)
Condition A is that on or after 13th January 2009—
(a)
that person is employed by an employing authority,
(b)
the relevant employment commences in accordance with an arrangement under which it is the intention of the employing authority to retain that person as an employee following that person’s objection to that person’s transfer to another body (which is not an employing authority) (“a retention arrangement”), and
(c)
but for that retention arrangement—
(i)
the transfer of that person’s employment would be a relevant transfer for the purposes of the TUPE Regulations, or
(ii)
that person’s employment would, in the Secretary of State’s opinion, transfer from the employing authority to another employer in the public sector by virtue of an arrangement broadly equivalent to a TUPE transfer.
(6)
Condition B is that on or after 13th January 2009—
(a)
that person—
(i)
is seconded from an employing authority to another body (which is not an employing authority), but
(ii)
remains an employee of that employing authority during that secondment, and
(b)
the purpose of that secondment is, in the opinion of the Secretary of State, for that person to assist that other body in the discharge of any functions which have previously transferred to that other body from that employing authority.
(7)
A person referred to in paragraph (4) may contribute to or accrue pensionable service under F28this Section of the scheme in respect of the relevant employment referred to in that paragraph if the Secretary of State considers it appropriate, having regard to the nature of that employment and the circumstances under which it takes place, to accept that person as a member of F28this Section of the scheme.
(8)
The reference in paragraph (5)(c)(ii) to an arrangement broadly equivalent to a TUPE transfer is to an arrangement—
(a)
which, having regard to the purpose of the arrangement and its effect on the functions of the employing authority, the Secretary of State considers has that equivalence, and
(b)
under which the Secretary of State requires the parties to agree that the rights of the person whose employment is being transferred should, as far as practicable, be treated no less favourably than they would have been under a TUPE transfer.
F34(8A)
For the purposes of paragraphs (8B) to (8F), a retention arrangement is one under which—
(a)
a person is seconded from an employing authority (“the sending employing authority”) to another body which is not an employing authority (“the other body”), and
(b)
that person, pursuant to an intention of the sending employing authority, remains an employee of that authority in circumstances where that person’s performance of services pursuant to a qualifying contract for the other body counts as pensionable service only by reason of that retention arrangement.
(8B)
A person who, on 2nd April 2014, and pursuant to a retention arrangement which was entered into before that date, remains engaged by the other body to perform services pursuant to a qualifying contract, may not, from 1st April 2017 contribute to or accrue pensionable service under this Section of the scheme in respect of the performance of those services.
This is subject to paragraph (8E).
(8C)
A person who, pursuant to the retention arrangement referred to in paragraph (8B) is, on 2nd April 2014 engaged by the other body to perform services pursuant to the qualifying contract referred to in that paragraph, may not, from that date contribute to or accrue pensionable service under this Section of the scheme in respect of the performance of any services under that contract.
This is subject to paragraph (8E).
(8D)
A person who on, or after, 2nd April 2014 and pursuant to a retention arrangement (other than the one referred to in paragraph (8B)) is engaged by the other body to perform services pursuant to a qualifying contract, may not contribute to or accrue pensionable service under this Section of the scheme in respect of the performance of any services under that contract.
This is subject to paragraph (8E).
(8E)
The Secretary of State may exceptionally allow a person referred to in paragraph (8B), (8C) or (8D) to contribute to or accrue pensionable service under this Section of the scheme if the Secretary of State considers that appropriate having regard to the nature of the person’s employment and the circumstances under which it takes place.
(8F)
Nothing in this regulation prevents the other body referred to in paragraph (8B), (8C) or (8D) from applying for approval as an employing authority pursuant to Schedule 2B.
F35(8G)
A person who on 1st April 2012 has not attained the age of 41 years and 7 months may not contribute to or accrue further pensionable service under this Section of the scheme in respect of service in NHS employment on, or after, 1st April 2015.
(8H)
A person who on 1st April 2012 has attained the age of 50 may not contribute to or accrue further pensionable service under this Section of the scheme unless that person either—
F36(a)
is in pensionable employment on 31st March 2015,
(b)
returns to pensionable employment on or after 1st April 2015 in circumstances where the provisions of regulation B2 do not apply, or
(c)
is permitted to join this Section of the scheme by virtue of regulation B2(3).
(8I)
A person who on 1st April 2012 has attained the age of 45 but not the age of 46 years and 7 months may not contribute to or accrue further pensionable service under this Section of the scheme unless either paragraph (8J) or (8K) applies to that person and that person—
(a)
is in pensionable employment on 31st March 2015, or
(b)
returns to pensionable employment on or after 1st April 2015 in circumstances where the provisions of regulation B2 do not apply.
(8J)
This paragraph applies to a person who was, on 1st April 2012, in pensionable employment as a special class officer either—
(a)
under regulation R2, or
(b)
under regulation R3 and would, if that employment were to continue until that person attained the age of 60 years, be able to count in excess of 20 years’ pensionable service as a mental health officer for the purposes of paragraphs (5) and (6) of that regulation.
(8K)
This paragraph applies to a person who was, on 31st March 2015, in pensionable employment as a special class officer either—
(a)
under regulation R2, or
(b)
under regulation R3 and would, if that employment were to continue until that person attained the age of 60 years, be able to count in excess of 20 years’ pensionable service as a mental health officer for the purposes of paragraphs (5) and (6) of that regulation.
F37(8L)
A person who, on 1st April 2012, has attained the age of 46 years and 7 months but has not attained the age of 50, may not contribute to or accrue further pensionable service under this Section of the scheme unless one of paragraphs (8J), (8M) or (8N) applies to that person and that person—
(a)
is in pensionable employment on 31st March 2015,
(b)
returns to pensionable employment on or after 1st April 2015 in circumstances where the provisions of regulation B2 do not apply, or
(c)
is permitted to join this Section of the scheme by virtue of regulation B2(3).
(8M)
This paragraph applies to a person whose eligibility cessation date calculated in accordance with paragraph (8R) has not been reached.
(8N)
This paragraph applies to a person if on the day before that person’s eligibility cessation date calculated in accordance with paragraph (8M), that person is in pensionable employment as a special class officer either—
(a)
under regulation R2, or
(b)
under regulation R3 and would, if that employment were to continue until that person attained the age of 60 years, be able to count 20 years or more pensionable service as a mental health officer for the purposes of paragraphs (5) and (6) of that regulation.
(8O)
A person who, on 1st April 2012 has attained the age of 41 years and 7 months but has not attained the age of 45, may not contribute to or accrue further pensionable service under this Section of the scheme unless either paragraph (8P) or (8Q) applies to that person and that person—
(a)
is in pensionable employment on 31st March 2015, or
(b)
returns to pensionable employment on or after 1st April 2015 in circumstances where the provisions of regulation B2 do not apply.
(8P)
This paragraph applies to a person if that person was, on 1st April 2012, in pensionable employment as a special class officer—
(a)
either under—
(i)
regulation R2, or
(ii)
regulation R3 and would, if that employment were to continue until that person attained the age of 60 years, be able to count 20 years or more pensionable service as a mental health officer for the purposes of paragraphs (5) and (6) of that regulation, and
(b)
that person’s eligibility cessation date calculated in accordance with paragraph (8S) has not been reached.
(8Q)
This paragraph applies to a person if that person was, on 31st March 2015, in pensionable employment as a special class officer—
(a)
either under—
(i)
regulation R2, or
(ii)
under regulation R3 and would, if that employment were to continue until that person attained the age of 60 years, be able to count 20 years or more pensionable service as a mental health officer for the purposes of paragraphs (5) and (6) of that regulation, and
(b)
that person’s eligibility cessation date calculated in accordance with paragraph (8S) has not been reached.
(8R)
For the purposes of paragraphs (8M) and (8N), the “eligibility cessation date” in relation to a person is to be determined according to the formula—
where—
A is 1st April 2022
M is the number of months (rounded up to the nearest whole month) by which the person’s age on 1st April 2012 is less than 50.
(8S)
For the purposes of paragraphs (8P) and (8Q), the “eligibility cessation date” in relation to a person is to be determined according to the formula—
A is 1st April 2022
N is the number of months (rounded up to the nearest whole month) by which the person’s age on 1st April 2012 is less than 45.
(8T)
Paragraph (8U) applies to a person who in the opinion of the Secretary of State—
(a)
was previously an active member of a health service scheme corresponding to this Section of the scheme,
(b)
the regulations governing that corresponding scheme include provisions pursuant to subsection (5) of section 18 of the 2013 Act that provide for exceptions to subsection (1) of that section, and
(c)
pursuant to those provisions, the member would have been eligible to re-join that corresponding scheme if the member had returned to NHS employment for the purposes of that scheme on the day the member commenced NHS employment within the meaning of these Regulations.
(8U)
The Secretary of State may permit a person referred to in paragraph (8T) to join this Section of the scheme and, for the purposes of paragraphs (8H) to (8S), the member’s previous pensionable employment under the corresponding health service scheme referred to in paragraph (8T) will be treated as if it were previous pensionable employment under this Section of the scheme.
(9)
In this regulation—
“the TUPE Regulations” means the Transfer of Undertakings (Protection of Employment) Regulations 2006;
“a TUPE transfer” means a transfer of an undertaking to which the TUPE Regulations apply.
Opting–out of F38this Section of the schemeB4.
(1)
A person who does not wish to, or who no longer wishes to, participate in F38this Section of the scheme may opt–out of F38this Section of the scheme at any time by giving notice in writing to his employing authority and such person will be treated as having left pensionable employment on the date the notice takes effect.
F39(1A)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F39(1B)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F39(1C)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F40(2)
A notice referred to in paragraph (1) shall take effect—
(a)
from the first day of the pay period immediately following its receipt by the employing authority; or
(b)
where a later date is specified in the notice, from the first day of the pay period following the pay period in which the specified date falls.
F41(3)
A person who opts out of this Section of the scheme under paragraph (1) within one month of the date of commencing NHS employment shall be treated as never having been included in this Section of the scheme in respect of that opt out and, if applicable, any contributions made by, or on behalf of, that person for the period before the opt out took effect must be refunded.
F42(4)
A notice under paragraph (1) shall cease to have effect on the day immediately preceding, as the case may be, the person’s—
(a)
automatic enrolment date; or
(b)
automatic re-enrolment date: this does not apply where the notice was given within the 12 months immediately preceding that date.
(5)
Subject to paragraph (6), a person who has opted–out of F38this Section of the scheme F43in accordance with paragraph (1) may, if eligible to do so, join or rejoin F38this Section of the scheme by giving notice in writing to the employing authority and on so doing will be included in F38this Section of the scheme on the first day of the first pay period after the notice is received or such later date (which must be the first day of a pay period) as is specified in the notice.
F44(5A)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F45(6)
A person who has opted out may not become a member of this Section of the scheme during any period of absence from work for any reason.
(7)
A person shall not be treated as having retired from pensionable employment by reason only of having opted–out of F38this Section of the scheme.
F46(8)
This regulation does not apply to a person to whom sections 3, 5 or 8 of the 2008 Act and regulations 9 or 15 of the 2010 Regulations applies (that is, a person who is subject to automatic enrolment or automatic re-enrolment in this Section of the scheme as a qualifying scheme who does not wish to participate in it): this paragraph does not affect the rights of such a person who subsequently becomes a member of this Section of the scheme in circumstances where those provisions of the 2008 Act and 2010 Regulations do not apply.
F47Opting into F48this Section of the scheme: mis-sold pensionsB5.
(1)
This regulation shall apply to a person who, during any period—
(a)
was eligible to be an active member of F48this Section of the scheme;
(b)
opted out of F48this Section of the scheme under regulation B4(1) and made contributions to a personal pension scheme; and
(c)
has suffered loss as the result of a contravention which is actionable under section 62 of the Financial Services Act 1986 F49or section 150 of the Financial Services and Markets Act 2000.
(2)
Where, at any time, a person to whom this regulation applies elects to join or rejoin F48this Section of the scheme under regulation B4(5), there shall, if the Secretary of State so determines, be counted as pensionable service in respect of that person a period equal to the aggregate of—
(a)
his additional period of pensionable service as approved by the Secretary of State for the purposes of regulation N3A(2)(i); and
(b)
his “transferred-out service”, if any, within the meaning of regulation N3A(5),
provided there has been paid to the Secretary of State in respect of that person a transfer payment calculated in accordance with regulation N3A.
(3)
Where, at any time, a person to whom this regulation applies elects to join or rejoin F48this Section of the scheme under regulation B4(5) but dies in pensionable employment or becomes entitled to benefits under Part E of these Regulations before the transfer payment referred to in paragraph (2) has been paid to the Secretary of State in respect of him, paragraph (2) shall continue to apply in the case of that person.
(4)
In this regulation—
“active member” means a person who is in pensionable employment under F48this Section of the scheme; and
“personal pension scheme” has the meaning given by section 1 of the Pension Schemes Act 1993 and includes—
- (i)
a retirement annuity contract approved under Chapter III of Part XIV of the Income and Corporation Taxes Act 1988;
- (ii)
a personal pension scheme approved under Chapter IV of Part XIV of the Income and Corporation Taxes Act 1988;
- (iii)
a retirement benefits scheme approved under section 591(2)(g) of the Income and Corporation Taxes Act 1988.
- (iv)
F50a scheme referred to in (i), (ii) or (iii) that obtained relevant approval under the Income and Corporation Taxes Act 1988 before 6th April 2006 and on that date became a registered scheme for the purpose of the 2004 Act;
- (v)
a scheme established on, or after, 6th April 2006 as a registered scheme for the purpose of the 2004 Act and which the Secretary of State agrees to recognise as a transferring scheme for the purposes of regulations M and N.