38. After sub-paragraph (a) of paragraph (3) of regulation 2.M.8 (pension returns), insert—
“(ab)a complete list of such of the contracts referred to in sub-paragraph (a) which the Independent Provider has sub-contracted by way of NHS standard sub-contract to a third party: that list must identify the third party and also specify the total gross amounts expressed to be payable under such sub-contracts to that third party;”.