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The National Health Service Pension Scheme (Additional Voluntary Contributions) Regulations 2000
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- UK Statutory Instruments
- 2000 No. 619
- PART IV
- Regulation 14
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Changes and effects yet to be applied to Regulation 14:
- reg. 14(1) words substituted by S.I. 2006/600 reg. 35(2)
- reg. 14(1)(b) substituted by S.I. 2008/655 reg. 2(11)
- reg. 14(2) words substituted by S.I. 2006/600 reg. 35(3)
Changes and effects yet to be applied to the whole Instrument associated Parts and Chapters:
Whole provisions yet to be inserted into this Instrument (including any effects on those provisions):
- Sch. 1 para. 13(bb) inserted by S.I. 2002/610 reg. 6(b)
- Sch. 1 omitted by S.I. 2006/600 reg. 39
- Sch. 1 para. 13 word inserted by S.I. 2002/610 reg. 6(a)
- Sch. 2 para. 4(9) added by S.I. 2010/492 reg. 54(7)
- Sch. 2 para. 1(6) added by S.I. 2015/96 reg. 65(2)(b)
- Sch. 2 para. 4(5)(aa) inserted by S.I. 2006/600 reg. 40(2)(b)
- Sch. 2 para. 11(4)(d) inserted by S.I. 2008/655 reg. 2(16)(e)
- Sch. 2 para. 4(5A)-(5C) inserted by S.I. 2015/96 reg. 65(3)(b)
- Sch. 2 para. 4(7)(c) inserted by S.I. 2015/96 reg. 65(3)(c)(ii)
- Sch. 2 para. 4(8)-(10) substituted for Sch. 2 para. 4(8)(9) by S.I. 2015/96 reg. 65(3)(d)
- reg. 2(1)(d) words substituted by S.I. 2019/418 reg. 96(2)
- reg. 2(1)(aa) inserted by S.I. 2005/3074 reg. 4(2)
- reg. 2(1A)-(1C) inserted by S.I. 2015/96 reg. 54(3)
- reg. 2(1A)(1B) substituted for reg. 2(1A)-(1C) by S.I. 2019/418 reg. 96(3)
- reg. 2A inserted by S.I. 2014/78 reg. 19
- reg. 3(6A) inserted by S.I. 2008/655 reg. 2(4)(d)
- reg. 3(6B)(6C) inserted by S.I. 2015/96 reg. 55(4)
- reg. 4(4A) inserted by S.I. 2008/655 reg. 2(5)(b)
- reg. 4(4A) words omitted by S.I. 2013/413 reg. 79
- reg. 4(4A) words substituted by S.I. 2015/96 reg. 56(3)
- reg. 6(1)(a) words inserted by S.I. 2010/492 reg. 54(3)
- reg. 6(1)(a) words substituted by S.I. 2008/655 reg. 2(7)(a)
- reg. 6(1)(c) words substituted by S.I. 2008/655 reg. 2(7)(c)
- reg. 6(1)(d) words substituted by S.I. 2006/600 reg. 29
- reg. 6(1)(d) words substituted by S.I. 2008/655 reg. 2(7)(d)
- reg. 6(1)(aa) inserted by S.I. 2008/655 reg. 2(7)(b)
- reg. 6(2) inserted by S.I. 2002/610 reg. 4(b)
- reg. 6(2) word inserted by S.I. 2008/655 reg. 2(7)(e)
- reg. 10(4) substituted by S.I. 2008/655 reg. 2(9)(a)
- reg. 10(4)-(4B) substituted for reg. 10(4) by S.I. 2015/96 reg. 58(2)
- reg. 10(6) word substituted by S.I. 2008/655 reg. 2(9)(b)
- reg. 10(8)(b)(i) words substituted by S.I. 2011/2586 reg. 37(c)
- reg. 10(8)(b)(ii) substituted by S.I. 2008/655 reg. 2(9)(c)
- reg. 10(8)(b)(ii) words substituted by S.I. 2015/96 reg. 58(3)
- reg. 11(1)(e) added by S.I. 2016/245 reg. 102(a)
- reg. 11(1)(f) inserted by S.I. 2024/281 reg. 9
- reg. 11(1A)-(1E) added by S.I. 2010/492 reg. 54(5)(b)
- reg. 11(3)(aa) inserted by S.I. 2006/600 reg. 32(3)
- reg. 11(11) words omitted by S.I. 2016/245 reg. 102(b)
- reg. 14(1)(b)(i) word omitted by S.I. 2015/96 reg. 61(a)
- reg. 14(1)(b)(iii) and word inserted by S.I. 2015/96 reg. 61(b)
- reg. 15(3)(c) inserted by S.I. 2017/275 reg. 57(2)(b)
- reg. 15(3A) inserted by S.I. 2015/96 reg. 62(4)
- reg. 15(3B)(3C) inserted by S.I. 2017/275 reg. 57(3)
- reg. 15(10A) inserted by S.I. 2015/96 reg. 62(7)
- reg. 15(11)(c) inserted by S.I. 2015/96 reg. 62(8)
- reg. 16(3)-(5) added by S.I. 2006/600 reg. 37
- reg. 22 added by S.I. 2006/600 reg. 38
- reg. 22 word inserted by S.I. 2008/655 reg. 2(15)(a)
- reg. 22(2) inserted by S.I. 2008/655 reg. 2(15)(b)
Repayment of investments in certain casesE+W
14.—(1) In the case of a person who—
(a)ceases to be employed in pensionable employment; and
(b)has applied for and received a refund of contributions under regulation L2 of the Pension Scheme Regulations (refund of contributions),
the Secretary of State shall subject to paragraph (2), make arrangements for that person to receive a lump sum equal to the total realisable value of the investments made by the Secretary of State in respect of that person under regulation 7(1), 8(2) or 9(4) less the amount of tax chargeable under section 598 of the Taxes Act (charge to tax: repayment of employee’s contributions)(1), in accordance with regulation 15(4).
(2) Where, in the circumstances mentioned in paragraph (1), contributions have been made by an employer, the Secretary of State shall make arrangements for that employer to receive a lump sum equal to the total realisable value of the investments made by the Secretary of State under regulation 7(1) in respect of contributions made by that employer less the amount of tax chargeable under section 601 of the Taxes Act (charge to tax: payment to employers).
Commencement Information
I1Reg. 14 in force at 10.4.2000, see reg. 1(2)
(1)
Section 598 was amended by section 75 of, and paragraphs 1, 10 and 18(1) of Part I of Schedule 6 to, the Finance Act 1989.
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