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31. The National Health Service Pension Scheme (Transitional and Consequential Provisions) Regulations 2015(1) are amended in accordance with this Part.
32. In regulation 2 (interpretation) at the appropriate place, insert—
““lump sum and death benefit allowance” in relation to a person, has the meaning given in section 637R of the Income Tax (Earnings and Pensions) Act 2003 (2).”.
33. In regulation 31 (partial retirement)(3) in paragraph (3)(b), for “lifetime allowance”, substitute “lump sum and death benefit allowance”.
34.—(1) Regulation 37A (variations to lump sums for 1995 and 2008 pensioners joining new scheme (pensioners who have taken a partial retirement pension))(4) is amended as follows.
(2) In paragraph (2)—
(a)in sub-paragraph (a), after “if the member”, insert “is not a non-pensionable old scheme member and”, and at the end of the paragraph, omit “and”;
(b)after sub-paragraph (a), insert—
“(aa)paragraph (3A) if the member is a non-pensionable old scheme member and has taken an old scheme partial retirement pension but has not taken a new scheme partial retirement pension;”.
(3) After paragraph (3), insert—
“(3A) Where paragraph (2)(aa) applies, the lump sum is an amount equal to the appropriate fraction of either—
(a)the lump sum on death found in column 2 of Part 1 of Table 2 (non-pensionable old scheme member entitlements) in regulation 40(1A)(death in service)(5) if the member is a non-pensionable 1995 Section member; or
(b)the lump sum on death found in column 2 of Part 2 of that Table if the member is a non-pensionable 2008 Section member.”.
35. Omit regulation 39 (abatement: special classes).
2003 c. 1. Section 637R was inserted by the Finance Act 2024 (c. 3).
Regulation 31 was amended by S.I. 2023/952.
Regulation 37A was inserted by S.I. 2023/952.
Paragraph (1A) was inserted by S.I. 2023/952.
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