11. In regulation 27B (calculation of NHS earnings for the purposes of regulation 27A)—
(a)in the heading, for “regulation 27A” substitute “regulations 27A and 27AA”;
(b)in paragraph (1), for “regulation 27A” substitute “regulations 27A and 27AA”;
(c)in paragraph (3)—
(i)in sub-paragraph (b)(ii), after “any”, in the first place it occurs, insert “other”;
(ii)after sub-paragraph (b) insert—
“(ba)in relation to a jobholder who does not fall within sub-paragraph (a) or (b), means—
(i)any remuneration, salary, wages, fees, director’s remuneration or dividends received in respect of the financial year in question under the contract of engagement and any other contract of engagement under which the jobholder provides services in respect of a contract or an agreement for primary medical services made under section 83(2) or 92 of the Act, and
(ii)any other income which would be treated as practitioner income under Schedule 10 to the NHS Pension Scheme Regulations as modified in accordance with paragraph (4) in respect of the financial year in question if the jobholder—
(aa)were an active member of the scheme, and
(bb)a medical practitioner or non-GP provider;”;
(d)in paragraph (4)—
(i)at the end of sub-paragraph (a) insert “and”;
(ii)in sub-paragraph (b) omit “and”;
(iii)omit sub-paragraph (c);
(e)after paragraph (4) insert—
“(4A) For the purposes of this regulation, where a contractor has sub-contracted any obligations under the contract, any payments made—
(a)under the sub-contract, or
(b)under any sub-contract which the sub-contractor has entered into with another person, as permitted by paragraph 44(9A) of Schedule 3,
are to be treated as income derived from the contract.”.