SCHEDULE 2 MEDICAL AND DENTAL PRACTITIONERS
Limit on pensionable earnings — dental practitioners
8.
(1)
A dental practitioner’s pensionable earnings in any financial year ending before 1st April 1995 are subject to the upper limit specified in the following table for the period in which the year falls.
Period | Upper limit for each year |
|---|---|
1st April 1950 to 31st March 1966 | £3,500 |
1st April 1966 to 31st March 1972 | £6,000 |
1st April 1972 to 31st March 1975 | £10,000 |
1st April 1975 to 31st March 1978 | £15,000 |
1st April 1978 to 31st March 1982 | £21,000 |
1st April 1982 to 31st March 1985 | £33,000 |
1st April 1985 to 31st March 1988 | £40,000 |
1st April 1988 to 31st March 1989 | £45,000 |
1st April 1989 to 31st March 1990 | £54,000 |
1st April 1990 to 31st March 1991 | £58,000 |
1st April 1991 to 31st March 1992 | £65,000 |
1st April 1992 to 31st March 1993 | £72,000 |
1st April 1993 to 31st March 1994 | £73,000 |
1st April 1994 to 31st March 1995 | £75,000 |
(2)
A dental practitioner’s pensionable earnings in any financial year starting after the 31st March 1995 F1and ending before 1st April 2008 are subject to the upper limit specified by the Secretary of State for that year.
(3)
In the case of a dental practitioner employed by persons carrying on a deceased practitioner’s dentistry business, pensionable earnings cannot exceed the total of the amount paid to him by those persons, plus any amounts paid to him by a F2... F3Primary Care Trust F4or Local Health Board or the Dental Practice Board that those persons allow him to retain.