SCHEDULES

SCHEDULE 12Practitioner Contribution Payments

PART 1Accounts

Medical practitioners and non-GP providers1

1

This paragraph applies to a member (M) who belongs to group D in regulation 27(1) by virtue of being—

a

a medical practitioner; or

b

a non-GP provider.

2

In respect of each scheme year M must provide each relevant host Board with a certificate of M's pensionable earnings based on—

a

the accounts drawn up in accordance with generally accepted accounting practice by the practice of which M is a member; and

b

the return that M has made to Her Majesty's Revenue and Customs (HMRC) in respect of M's earnings for the year.

3

The certificate must be provided before the end of the period of one month starting on the date when the return was required to be submitted to HMRC.