4.—(1) Sub-paragraph (2) applies if a member—
(a)is a medical practitioner or a non-GP provider; and
(b)is in partnership with one or more medical practitioners.
(2) The pensionable earnings of each partner in the partnership are calculated—
(a)by aggregating the pensionable earnings of each partner; and
(b)by dividing the total equally by the number of partners.
(3) Sub-paragraph (2)(a) includes an amount that would constitute pensionable earnings of a partner who is not a member of this scheme.
(4) If the partners do not share equally in the partnership profits, they may elect that each partner’s pensionable earnings must correspond to each partner’s share of the partnership profits.