Version Superseded: 01/04/2006
Point in time view as at 05/04/2005. This version of this provision has been superseded.
There are outstanding changes not yet made by the legislation.gov.uk editorial team to The National Health Service Pension Scheme Regulations 1995. Any changes that have already been made by the team appear in the content and are referenced with annotations.
23.—(1) In the case of members who are practitioners or non-GP providers, regulation U3 (U3 accounts and actuarial reports) is modified as described in this paragraph.
(2) In respect of each financial year, a principal practitioner and a non-GP provider shall provide the host Trust or Board with a certificate of their pensionable earnings based on—
(a)the accounts drawn up in accordance with generally accepted accounting practice by the practice of which he is a member; and
(b)the return he has made to the Inland Revenue in respect of his earnings for that year,
no later than 1 month from the date on which that return was required to be submitted to the Inland Revenue.
(3) In respect of each financial year, a host Trust or Board shall forward a record of—
(a)all contributions to the scheme made under paragraph 10 in respect of principal practitioners and non-GP providers; and
(b)their pensionable earnings,
to the Secretary of State within 1 month of the end of the financial year immediately following the financial year to which that return relates.]
Textual Amendments
F1Sch. 2 para. 23 added (with effect from 1.4.2004) by The National Health Service (Pension Scheme and Injury Benefits) Amendment Regulations 2005 (S.I. 2005/661), regs. 1(1), 11(10)
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