PART 1Introductory

Citation, commencement and extent

1.  These Regulations-

(a)may be cited as the National Health Service Pension Scheme (Transitional and Consequential Provisions) (Scotland) Regulations 2015;

(b)come into force on 1st April 2015; and

(c)extend to Scotland.

Interpretation

2.  In these Regulations-

"1995 officer transition member" means a person who is an officer transition member by virtue of having pensionable service in the 1995 Section;

"1995 Section" means the Section of the National Health Service Pension Scheme for Scotland set out in the 2011 Regulations;

"2008 officer transition member" means a person who is an officer transition member by virtue of having pensionable service in the 2008 Section;

"2008 Section" means the Section of the National Health Service Pension Scheme for Scotland set out in the 2013 Regulations;

"2011 Regulations" means the National Health Service Superannuation Scheme (Scotland) Regulations 2011(3);

"2013 Act" means the Public Service Pensions Act 2013;

"2013 Regulations" means the National Health Service Superannuation Scheme (2008 Section) (Scotland) Regulations 2013(4);

"2015 Regulations" means the National Health Service Pension Scheme (Scotland) Regulations 2015(5);

"new scheme" means the scheme set out in the 2015 Regulations;

"NHS employment", in relation to the old scheme and the new scheme, has the meaning given in the respective Regulations;

"officer transition member" means a person who is both a member of-

"old scheme" means the National Health Service Pension Scheme for Scotland as set out in the 2011 Regulations and the 2013 Regulations;

"practitioner transition member" means a person-

"transition member" means a person who is either an officer transition member or a practitioner transition member.

PART 2Transitional provisions

CHAPTER 1Eligibility

Eligibility of pensioners

3.  Schedule 1 (eligibility of pensioners) has effect.

CHAPTER 2Notices and elections

Carry-forward of old scheme opt-out

4.  Where, on the date a person becomes eligible to join the new scheme, that person has-

(a)opted out of membership of the old scheme pursuant to-

(i)regulation B4 of the 2011 Regulations; or

(ii)regulation 2.B.6 or 3.B.6 of the 2013 Regulations; or

(b)provided their employer with a valid opt-out notice for the purposes of regulation 9 or 15 of the Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations 2010(7) ("the 2010 Regulations"),

that person is to be treated as having also opted out under paragraph 1 of Schedule 4 to the 2015 Regulations or given notice for the purposes of the 2010 Regulations in relation to the new scheme.

Nominations, notices and declarations

5.-(1) Paragraph (2) applies where-

(a)a nomination, notice or declaration of the type specified in column 1 of the table has been accepted in respect of benefits to be paid on the death of a person who is a member of the 1995 Section or the 2008 Section of the old scheme; and

(b)on the day that the member becomes an active member of the 2015 Scheme, the member has not revoked that nomination, notice or declaration.

(2) Where this paragraph applies, for the purposes of the 2015 Scheme the nomination, notice or declaration mentioned is to be treated as if it had been accepted by the scheme manager as the corresponding notice or declaration in column 2 of the table in paragraph (1).

(3) The revocation of-

(a)a nomination, notice or declaration of the type specified in column 1 of the table in paragraph (1) will also revoke the corresponding notice or declaration in column 2 of that table without more;

(b)a notice or declaration of the type specified in column 2 of the table in paragraph (1) will also revoke the corresponding nomination, notice or declaration in column 1 of that table without more.

(4) The-

(a)making of a new a nomination or declaration, or giving of a new notice, of the type specified in column 1 of the table in paragraph (1) is also to be treated by the scheme manager as the giving of the corresponding notice or making of the corresponding declaration in column 2 of that table without more;

(b)giving of a new a notice or making of a new declaration of the type specified in column 2 of the table in paragraph (1) is also to be treated by the Scottish Ministers as the making of the corresponding nomination or declaration, or giving of the corresponding notice, of the type specified in column 1 of that table without more.

CHAPTER 3Membership status and breaks in service

Active member status preservation

6.  Unless otherwise provided in these Regulations, a person who is an active member of the new scheme is to be treated, for the purposes of the old scheme, as though he or she continues to be an active member of the old scheme notwithstanding the operation of section 18(1) of the 2013 Act.

Qualifying service

7.-(1) In determining whether a transition member who is in pensionable service under the new scheme qualifies for retirement benefits (other than ill-health pension) under the old scheme, the member's pensionable service under the old scheme terminates when the member's pensionable service under the new scheme terminates.

(2) Unless a transition member becomes a deferred member of the new scheme, the member does not become-

(a)a member with a preserved pension in the 1995 Section; or

(b)a deferred member of the 2008 Section.

(3) Where a transition member with more than two years of qualifying service opts out of membership of the new scheme pursuant to regulation 15 of the 2015 Regulations, the member becomes-

(a)a member with a preserved pension under the 1995 Section; or

(b)a deferred member of the 2008 Section,

in relation to service in that Section.

(4) Where a transition member has re-entered pensionable service under the new scheme, that member ceases to be-

(a)a member with a preserved pension in the 1995 Section; or

(b)a deferred member of the 2008 Section.

(5) In determining whether a member qualifies for benefits under the old scheme, the period of the member's qualifying service under regulation 22 of the new scheme applies in place of the period calculated pursuant to regulation-

(a)regulation C3 of the 2011 Regulations; or

(b)regulation 2.A.5 or 3.A.5 of the 2013 Regulations.

Members on authorised unpaid leave

8.  Where, on the date a person becomes eligible to join the new scheme, that person is on a leave of absence during which the person is paying contributions pursuant to regulation P3 of the 2011 Regulations or regulation 2.A.5(3) or 3.A.4(3) of the 2013 Regulations-

(a)regulation 21 of the 2015 Regulations applies to that person; and

(b)for the purposes of determining whether and for how long that person may continue to pay contributions under the 2015 Regulations, the contributions paid and the period of absence under the old scheme must be taken into account.

Casual staff and locums not working on eligibility date

9.  Paragraph (2) applies where, on the date a person becomes eligible to join the new scheme, that person-

(a)is-

(i)employed on a casual basis and has ceased to pay contributions under regulation C3(5) of the 2011 Regulations or regulation 2.A.6(2) of the 2013 Regulations; or

(ii)a locum practitioner and has ceased to pay contributions under paragraph 12 of Schedule 1 to the 2011 Regulations or regulation 3.A.5(2) of the 2013 Regulations; and

(b)has ceased to pay those contributions because of a break which, on the date the person becomes eligible to join the new scheme, is a break not exceeding a period of three months ("a relevant break"),

(2) Regulation 22(5) and (6) of the 2015 Regulations applies as though the member's relevant break had commenced whilst the member was an active member of the new scheme.

Disqualifying breaks in service

10.-(1) Paragraph (3) applies to a member with pensionable service in the old scheme who-

(a)on 1st April 2015-

(i)is on a break in NHS employment; or

(ii)has opted out of the old scheme pursuant to-

(aa)regulation B4 of the 2011 Regulations; or

(bb)regulation 2.B.6 or 3.B.6 of the 2013 Regulations;

(b)was not-

(i)entitled to a preserved pension under regulation E12 of the 2011 Regulations; or

(ii)a deferred member of the 2008 Section in respect of that service,

when that service ceased; and

(c)subsequently becomes an active member of the new scheme.

(2) Paragraph (4) applies to a member with pensionable service in the old scheme who-

(a)subsequently becomes an active member of the new scheme;

(b)has a break in pensionable service in the new scheme commencing on or after 2nd April 2015; and

(c)is not qualified for retirement benefits pursuant to regulation 71 of the 2015 Regulations on ceasing pensionable service in the new scheme.

(3) Where a member's break between pensionable service in the old scheme and pensionable service in the new scheme is less than one year-

(a)the contributions in respect of old scheme service are not refundable to the member under-

(i)regulation E15 of the 2011 Regulations; or

(ii)regulation 2.C.18 or 3.C.16 of the 2013 Regulations; and

(b)if a refund under those regulations was paid in respect of the member's old scheme service during the break, the member may repay that refund (including any interest on those contributions which was paid to the member) under-

(i)regulation L1(5) of the 2011 Regulations; or

(ii)regulation 2.A.5(9) or 3.A.4(9) of the 2013 Regulations,

within six months of joining the new scheme.

(4) Where a member's break in pensionable service in the new scheme is five years or less-

(a)the contributions in respect of old scheme service are not repayable to the member under-

(i)regulation L2 of the 2011 Regulations; or

(ii)regulation 2.C.18 or 3.C.16 of the 2013 Regulations; and

(b)if a refund under those regulations was paid in respect of the member's old scheme service during the break, the member may repay that refund (including any interest on those contributions which was paid to the member) under-

(i)regulation L1(5) of the 2011 Regulations; or

(ii)regulation 2.A.5(9) or 3.A.4(9) of the 2013 Regulations,

within six months of joining the new scheme.

CHAPTER 4Contributions and final pay

Contribution rate setting : Groups A to C

11.-(1) This regulation applies to a transition member who belongs to Group A, B, or C in regulation 27(1) of the 2015 Regulations and who on 31st March 2015 was-

(a)a member in pensionable employment in the 1995 Section; or

(b)an active member of the 2008 Section.

(2) Where this regulation applies, for the purposes of setting a contribution rate for the scheme year commencing on 1st April 2015-

(a)paragraph 2 of Schedule 9 to the 2015 Regulations applies as though the member was in pensionable service with the same employing authority on both-

(i)the last day of the previous scheme year, and

(ii)the first day of the current scheme year;

(b)in determining which of the cases the member falls into pursuant to sub-paragraph (2) of that paragraph, the member is to be assessed as if during the scheme year 1st April 2014 to 31st March 2015-

(i)that member's pensionable employment (within the meaning of the 1995 Section) or active service (within the meaning of the 2008 Section) was actually pensionable employment under the 2015 Regulations; and

(ii)the percentage rate of contributions paid by the member during that year in the relevant Section was actually the percentage rate of contributions paid during the previous scheme year under the 2015 Regulations.

Contribution rate setting : Group D

12.-(1) This regulation applies to a transition member who belongs to Group D in regulation 27(1) of the 2015 Regulations and who on 31st March 2015 was-

(a)a member in pensionable employment in the 1995 Section; or

(b)an active member of the 2008 Section.

(2) Where this regulation applies, for the purposes of setting a contribution rate for the scheme year commencing on 1st April 2015, in regulation 37(4)(b) of the 2015 Regulations the member's most recent certified or final pensionable earnings are to be the member's certified earnings or final pensionable earnings derived from the member's-

(a)pensionable employment in the 1995 Section, in accordance with paragraph 31 of Schedule 1 to the 2011 Regulations; or

(b)active service in the 2008 Section, in accordance with regulation 3.J.14 of the 2013 Regulations.

Taper protection for contribution tiering

13.-(1) This regulation applies to -

(a)a member who-

(i)is in pensionable employment in the 1995 Section on the day before he or she reaches his or her eligibility cessation date (determined in accordance with regulation B3(16) or (17) of the 2011 Regulations); and

(ii)becomes an active member of the 2015 Scheme on that eligibility cessation date; and

(b)a member who-

(i)is an active member of the 2008 Section on the day before he or she reaches his or her eligibility cessation date (determined in accordance with regulation 2.B.3(1F) or 3.B.3(1F) of the 2013 Regulations); and

(ii)becomes an active member of the 2015 Scheme on that eligibility cessation date.

(2) Where this regulation applies-

(a)the member must pay contributions during the scheme year within which that person's eligibility cessation date falls at the percentage rate that applied to the person on the day before his or her eligibility cessation date is reached under-

(i)regulation D1 of, or paragraph 14 of Schedule 1 to, the 2011 Regulations; or

(ii)regulation 2.C.1 or 3.C.1 of the 2013 Regulations;

(b)in the case of a member who belongs to Group A, B, or C in regulation 27(1) of the 2015 Regulations, the member must pay that rate for the remainder of the scheme year unless there is a change to the member's employment or rate of pensionable earnings during that scheme year pursuant to paragraph 3 of Schedule 9 to the 2015 Regulations (in which case the rate of the member's percentage contribution rate for the remainder of the scheme year must be re-assessed in accordance with that paragraph);

(c)in the case of a member who belongs to Group D in regulation 27(1) of the 2015 Regulations, the member must pay that rate for the remainder of the scheme year unless-

(i)a contracting Health Board (or someone appointed to act on it behalf) adjusts the member's contribution rates pursuant to regulation 37(6) or 38(3) of the 2015 Regulations; or

(ii)paragraph (2)(a) or (b) of regulation 37 of the 2015 Regulations is subsequently satisfied in respect of the member (in which case the member must pay the rate determined in accordance with paragraph (3) of that regulation).

Determination of pensionable pay, final pensionable pay and reckonable pay

14.-(1) For any purpose of the old scheme including the calculation of benefits payable under that scheme to or in respect of a 1995 officer transition member, the member's pensionable pay and final year's pensionable pay are to be determined by reference to the 2011 Regulations (see in particular Part C of those Regulations).

(2) For any purpose of the old scheme including the calculation of benefits payable under that scheme to or in respect of a 2008 officer transition member, the member's pensionable pay and reckonable pay are to be determined by reference to the 2013 Regulations (see in particular Chapter 2.A of Part 2 of those Regulations).

No refund of contributions in cases of inordinate pay

15.  Where the Scottish Ministers determine the amount of a 1995 officer transition member's final year's pensionable pay pursuant to paragraph (17) of regulation C1 of the 2011 Regulations, no refund of contributions is payable under paragraphs (19)(b) and (c) of that regulation.

Cessation of final salary link on payment of benefits

16.  Where an officer transition member's benefits under the old scheme calculated by reference to Schedule 7 to the 2013 Act have been put into payment, those benefits cannot be recalculated by reference to that Schedule where there is a subsequent period of pensionable public service within the meaning of paragraph 3 of that Schedule.

Final salary link : mental health officers

17.-(1) This regulation applies to a 1995 officer transition member-

(a)to whom regulation R3(1) of the 2011 Regulations applied on the member's last day of pensionable service in the 1995 Section;

(b)to whom regulation R3(11) or (12) of the 2011 Regulations applied on the member's last day of pensionable service in the 1995 Section; and

(c)who has at least one day of pensionable service in the new scheme ("notional mental health officer service") which, had it been served in the 1995 Section, would have-

(i)satisfied the definition of "mental health officer" in regulation R3(16) of the 2011 Regulations, and

(ii)been service to which regulation R3(1) of those Regulations would have applied.

(2) Where this regulation applies, the final year's pay to be used in the calculation of the member's benefits under regulation R3(11) or (12) of the 2011 Regulations will be that derived from the member's notional mental health officer service.

Uprating of old scheme practitioner earnings

18.  In relation to a practitioner transition member, as regards the period after 31st March 2015-

(a)paragraph 15(2)(b) of Schedule 1 to the 2011 Regulations; and

(b)regulation 3.D.1(4) of the 2013 Regulations,

apply as though the words "the annual increase due under the provisions of the Pensions (Increase) Act 1971 and section 59 of the Social Security Pensions Act 1975, plus" were omitted.

Flexibility earnings credit : calculation

19.-(1) This regulation and regulations 20 and 21 apply to a transition member who-

(a)has pensionable service as a practitioner in either the old scheme or the new scheme; and

(b)has pensionable service in the old scheme as an officer.

(2) Where this regulation applies, the member is entitled to a flexibility earnings credit equal to-

Flexibility earnings credit : uprating

20.-(1) The amount of a flexibility earnings credit calculated under regulation 19(2) is to be increased at the rate specified in paragraph (2) for each year or part year from the day after the last day of pensionable service in the old scheme until the earlier of-

(a)the claiming of pension benefits under the old scheme;

(b)the member's last day of pensionable employment under the 2015 Regulations; or

(c)where the member has one or more breaks of service under the 2015 Regulations that exceeds or exceed five years, the last day of pensionable service following which the earliest such break commenced,

in order to generate an uprated flexibility earnings credit.

(2) The annual rate of increase of a flexibility earnings credit is the rate set for that year by the Scottish Ministers after having taken the advice of the scheme actuary for the purpose.

Flexibility earnings credit : adjustment of pension payable

21.-(1) Where pension benefits are payable under the old scheme, the amount payable is adjusted as follows.

(2) As regards the element of pension payable under the old scheme in respect of service as an officer, the member is entitled only to the higher of-

(a)the amount of pension actually payable under the old scheme in respect of service as an officer;

(b)the amount of pension payable under the old scheme-

(i)as if the member's period of pensionable service as an officer were treated as pensionable service as a practitioner, and

(ii)as though the uprated flexibility earnings credit were treated as pensionable earnings as a practitioner for that period,

and the provisions of paragraphs 11 and 19 of Schedule 1 to the 2011 Regulations and Part 4 of the 2008 Section do not apply.

CHAPTER 5Additional contributions

Existing additional service and unreduced lump sum contracts

22.-(1) This regulation applies to a member of the new scheme who-

(a)on the member's last day of pensionable service in the 1995 Section was paying for additional service or an unreduced retirement lump sum by regular additional contributions pursuant to regulation Q6 of the 2011 Regulations;

(b)does not have a break between the last day of pensionable service in the 1995 Section and the first day of pensionable service in the new scheme lasting for 12 months or more.

(2) Where this regulation applies, the provisions of-

(a)regulations Q1 to Q6 of the 2011 Regulations continue to apply to the member as though the member continues in pensionable service under the 1995 Section until the earliest of-

(i)the chosen date (as defined in regulation Q5 of the 2011 Regulations);

(ii)if the member has a break in pensionable service under the new scheme lasting for 12 months or more, the last day of pensionable service that preceded that break;

(iii)the day preceding the day on which the member stops paying additional contributions; or

(iv)retirement from pensionable employment under the new scheme; and

(b)regulation Q7 of the 2011 Regulations continues to apply if the member who is paying for additional service or an unreduced retirement lump sum by regular additional contributions stops paying before the chosen date under regulation Q5 of the 2011 Regulations,

and the member's pensionable earnings in the new scheme are to be treated as the member's pensionable pay in the 1995 Section for the purpose of determining the amount of any additional contributions due.

Existing additional pension contracts

23.-(1) This regulation applies to a member of the new scheme who-

(a)on the member's last day of pensionable service in the old scheme was paying for additional pension by additional periodical contributions pursuant to regulation-

(i)regulation Q8 of the 2011 Regulations; or

(ii)regulation 2.C.8 or 3.C.6 of the 2013 Regulations;

(b)does not have a break between the last day of pensionable service in the old scheme and the first day of pensionable service in the new scheme lasting for 12 months or more.

(2) Where this regulation applies, the provisions of-

(a)the relevant regulations continue to apply to the member as though the member continues in pensionable service under the old scheme until the earliest of-

(i)the end of the contribution option period (as defined in the old scheme);

(ii)if the member has a break in pensionable service under the new scheme lasting for more than five years, the last day of pensionable service that preceded that break;

(iii)the day preceding the day on which the member stops paying periodical contributions; or

(iv)retirement from pensionable employment under the new scheme; and

(b)regulation-

(i)Q16 of the 2011 Regulations, or

(ii)2.C.16 or 3.C.14 of the 2013 Regulations,

continues to apply if the member who is paying for additional pension by additional periodical contributions stops paying before the end of the contribution option period.

(3) In paragraph (2), "relevant regulations" means-

(a)in the case of a member whose old scheme service was in the 1995 Section, regulations Q8 to Q15 and Q17 of the 2011 Regulations; and

(b)in the case of a member whose old scheme service was in the 2008 Section-

(i)regulations 2.C.8 to 2.C.15 and 2.C.17 to 2.C.18; or

(ii)regulations 3.C.6 to 3.C.13 and 3.C.15 to 3.C.16,

of the 2013 Regulations.

Additional contributions : ill-health

24.  Where regulation 22 or 23 applies, references to-

(a)regulation E2 and E3 in regulations Q7 and Q15 of the 1995 Section;

(b)regulation 2.D.8 in regulation 2.C.15 of the 2008 Section; and

(c)regulation 3.D.7 in regulation 3.C.13 of the 2008 Section,

are to be read as references to an ill-health pension under regulation 89 of the 2015 Regulations in accordance with regulations 28 and 29 of these Regulations.

Decoupling of benefits derived from additional contributions

25.-(1) This regulation applies to a transition member who has accrued entitlements in the 1995 Section from the payment of additional contributions under Part Q of the 2011 Regulations.

(2) Where this regulation applies, the member may elect that the part of a pension payable under regulation E1 of the 2011 Regulations derived solely from the payment of additional contributions under Part Q of those Regulations should be payable from-

(a)the member's chosen date (as defined in regulation Q5, except as provided for in paragraph (10) below), in the case of purchase of additional service or an unreduced retirement lump sum;

(b)the member's chosen birthday (as defined in regulation Q8, except as provided for in paragraph (10) below), in the case of purchase of additional pension,

notwithstanding the fact that the member continues in pensionable service under the new scheme (and for the purposes of any calculation, the member is to be taken to have retired from pensionable service on the member's chosen date or the member's chosen birthday (as applicable)).

(3) Paragraph (4) applies where the member has-

(a)made more than one election under regulation Q4 or Q6 of the 2011 Regulations;

(b)exercised the option under regulation Q8 or Q10 of the 2011 Regulations more than once; or

(c)made one or more elections under regulation Q6 of the 2011 Regulations and exercised the option under regulation Q8 of the 1995 Regulations once or more.

(4) Any election under paragraph (2)-

(a)must-

(i)where it relates to an election under regulation Q4 or Q6 of the 2011 Regulations, be made in relation to every election under those regulations; and

(ii)where it relates to an option under regulation Q8 or Q10 of the 2011 Regulations, be made in relation to every election under those regulations;

which has the same date as the member's chosen date or chosen birthday (as applicable); and

(b)may be made on a second or subsequent occasion in respect of elections under regulation Q4 or Q6 of the 2011 Regulations and options under regulation Q8 or Q10 of the 2011 Regulations which have as the member's chosen date or chosen birthday (as applicable) a date different from any date in respect of which an election has previously been made under paragraph (2).

(5) Regulations E13 and E17 of the 2011 Regulations (where relevant) apply in relation to a payment made pursuant to this regulation.

(6) An election for the purposes of paragraph (2) must be given in writing to the scheme manager, containing such information as the scheme manager requires, no later than one month before the member's chosen date or the member's chosen birthday (as applicable).

(7) Where payment of part of a pension is made pursuant to paragraph (2) in respect of additional service resulting from an election under regulation Q4 or Q6 of the 2011 Regulations-

(a)regulations F2, G3 and H4 of the 2011 Regulations apply to that part of a pension as though it was the member's pension for the purpose of those regulations;

(b)the 2011 Regulations apply to the member's remaining entitlements under those Regulations as though no additional contributions had been made under Part Q; and

(c)no further pension in respect of the additional contributions actually paid under Part Q of the 2011 Regulations is payable under those Regulations.

(8) Where payment of part of a pension is made pursuant to paragraph (2) in respect of additional pension resulting from an option under regulation Q8 or Q10 of the 2011 Regulations-

(a)regulation Q14(4) to (8) of the 2011 Regulations applies;

(b)the 2011 Regulations apply to the member's remaining entitlements under those Regulations as though no additional contributions had been made under Part Q; and

(c)no further pension in respect of the additional contributions actually paid under Part Q of the 2011 Regulations is payable under those Regulations.

(9) The scheme manager must notify the member in writing of the right to make an election under this regulation at least six months before the member's chosen date or the member's chosen birthday (as applicable), specifying-

(a)the date on which any pension payable pursuant to this regulation would come into payment were an election to be made;

(b)the amount of any pension payable under this regulation (before any option to commute part of the pension into a lump sum); and

(c)the date by which the election under this regulation must be received by the scheme manager pursuant to paragraph (4).

(10) In paragraph (2)-

(a)the "chosen date" for an election under regulation Q4 is the date of the member's 60th birthday; and

(b)the "chosen birthday" for an election under regulation Q10 is the member's 60th birthday.

CHAPTER 6Bulk Transfers

Acceptance of bulk transfers

26.-(1) If, in circumstances where regulation 147 of the 2015 Regulations applies, the special terms agreed for the acceptance of transfer payments require such part of a transfer value payment as relates to a member's final salary benefits to be paid into the 1995 Section or the 2008 Section, that part of the transfer value must be paid into that Section.

(2) In this regulation, "final salary benefits" means-

(a)benefit accrued under a final salary scheme; and

(b)where only part of the pension entitlement payable under a final salary scheme to or in respect of a person which is based on the pensionable service of that person is or may be determined by reference to the person's final salary, the benefit in respect of which the pension entitlement is so determined.

CHAPTER 7Retirement benefits

Ill health benefits : continuity of existing applications

27.-(1) This regulation applies to a member-

(a)who, apart from the operation of this regulation-

(i)is prevented from contributing to or accruing further service in the 1995 Section or being an active member of the 2008 Section-

(aa)on or after 1st April 2015; or

(bb)after the member's eligibility cessation date has been reached (see regulation B3(4) to (18) of the 2011 Regulations and regulation 2.B.3(1A) to (1L) or 3.B.3(1A) to (1L) of the 2013 Regulations); and

(ii)becomes eligible to join the new scheme on either 1st April 2015 or the day after the member's eligibility cessation date (the member's "transition date");

(b)who submitted an application in such form as the Scottish Ministers accepted (together with supporting medical evidence if not included in the form) for the purposes of regulation E3 of the 1995 Section or regulation 2.D.8 or 3.D.7 of the 2008 Section before the transition date;

(c)whose application and supporting medical evidence was received by the Scottish Ministers before the transition date; and

(d)whose ill-health pension has not become payable under the 1995 Section or the 2008 Section before the transition date.

(2) Where this regulation applies and the member is not entitled to immediate payment of ill-health pension under either the 1995 Section or the 2008 Section, the member does not become eligible to be a member of the new scheme until the day after-

(a)the member withdraws the application for ill-health pension; or

(b)the Scottish Ministers determine that there is no entitlement to ill-health pension under the 1995 Section or the 2008 Section (as applicable) and that determination has become final and binding.

(3) In paragraph (2), "final and binding" means-

(a)the determination may not be the subject of further challenge by the member-

(i)pursuant to dispute resolution arrangements made and implemented under section 50 of the Pensions Act 1995(8);

(ii)by way of a complaint to the Pensions Ombudsman pursuant to Part X of the Pension Schemes Act 1993(9); or

(iii)by way of an action before the courts; or

(b)that the member has indicated in writing that-

(i)the application for ill-health pension is withdrawn; or

(ii)the determination is accepted by the member as being final and binding and any right to further challenge is waived.

(4) Where the Scottish Ministers determine that, with the exception of the cessation condition, entitlement to ill-health pension under the 1995 Section or the 2008 Section (as applicable) has been established, the member-

(a)must satisfy the cessation condition before the period of one year after the transition date; or

(b)on expiry of that period, may be deemed by the Scottish Ministers to have withdrawn the application for ill-health pension.

(5) Where, by virtue of paragraph (4), the member is deemed to have withdrawn the application for ill-health pension, the member becomes eligible to be a member of the new scheme on the expiry of the period mentioned in that paragraph.

(6) In paragraph (4), "the cessation condition" is that the member-

(a)in relation to the 1995 Section, retires from pensionable employment; and

(b)in relation to the 2008 Section, ceases to be employed in NHS employment,

within the meaning of the respective Section.

Ill health benefits : members below old scheme normal pension age

28.-(1) This regulation applies in relation to a transition member who-

(a)becomes entitled to an ill-health pension under the new scheme; and

(b)has not reached the old scheme normal pension age.

(2) If this regulation applies-

(a)an ill-health pension and lump sum are not payable under the old scheme;

(b)an ill health pension is payable under the new scheme in accordance with this regulation; and

(c)the member becomes a deferred member of the old scheme (but no entitlement to a pension arises under-

(i)regulation E12(3) of the 2011 Regulations; or

(ii)regulations 2.D.4, 2.D.10, 3.D.4 and 3.D.9 of the 2013 Regulations,

by virtue of becoming a deferred member pursuant to this regulation).

(3) If the member meets the Lower Tier conditions set out in regulation 89 (entitlement to ill-health pension) of the 2015 Regulations-

(a)the annual rate of ill-health pension payable under the new scheme is the sum of-

(i)the annual rate of a Lower Tier ill-health pension payable under the new scheme; and

(ii)the annual rate of earned pension that would, if the member was entitled to payment of an ill-health pension under the old scheme, be payable to the member at the old scheme normal pension age; and

(b)the member is entitled to payment of the lump sum of the amount of the lump sum (if any) that would, had the member been entitled to a payment of an ill-health pension under the old scheme, be payable to the member under-

(i)regulation E13 (lump sum on retirement) of the 2011 Regulations;

(ii)regulation 2.K.12 (amount of pension and lump sum to be paid to a 2008 Section Optant) of the 2013 Regulations; or

(iii)regulation 3.K.10 (amount of pension and lump sum to be paid to a 2008 Section Optant) of the 2013 Regulations.

(4) If the member meets the Upper Tier conditions set out in regulation 89 (entitlement to ill-health pension) of the 2015 Regulations, the annual rate of ill-health pension payable under the new scheme is the sum of-

(a)the amounts specified at paragraph (3); and

(b)the annual rate of an Upper Tier addition payable under the new scheme.

(5) If, after the ill-health pension becomes payable under this regulation, a transfer payment is made from the old scheme in respect of the member's rights under that scheme, the scheme manager must deduct from the amount of ill-health pension payable under this regulation in respect of service in the old scheme an amount which is equal to the value of the pension and lump sum represented by that transfer payment.

(6) The amount of pension payable under this regulation which represents the amount that would have been payable under the old scheme is subject to the same conditions, and ceases to be payable in the same circumstances, as the pension to which the member would have been entitled under the old scheme in accordance with whichever of the 2011 Regulations or the 2013 Regulations are applicable.

(7) In this regulation and regulation 29-

(a)a reference to the annual rate of earned pension payable under the old scheme means the annual pension payable under the following provisions-

(i)if the member was an active member of the 1995 Section before becoming an active member of the new scheme, regulation E1 of that Section;

(ii)if the member was an active member of the 2008 Section before becoming an active member of the new scheme, regulation 2.D.1 or 3.D.1 of that Section;

(b)a reference to an ill-health pension payable under the old scheme means a pension payable under the following provisions-

(i)if the member was an active member of the 1995 Section before becoming an active member of the new scheme, regulation E3 of that Section;

(ii)if the member was an active member of the 2008 Section before becoming an active member of the new scheme, regulation 2.D.8 or 3.D.7 of that Section;

(c)a reference to an ill-health pension payable under the new scheme means an ill-health pension payable under regulation 89 of the 2015 Regulations;

(d)a reference to the old scheme normal pension age means-

(i)as regards the 1995 Section, normal benefit age under the 2011 Regulations; or

(ii)as regards the 2008 Section, the age specified in regulation 2.D.1 or 3.D.1 (normal retirement pensions) of the 2013 Regulations.

Ill health benefits : members above old scheme normal pension age

29.-(1) This regulation applies in relation to a transition member who is receiving payment of an ill-health pension in accordance with regulation 28.

(2) When the member reaches the old scheme normal pension age-

(a)the benefits payable under regulation 28 in respect of service in the old scheme cease to be payable under the new scheme;

(b)the member becomes entitled to the immediate payment of the annual rate of earned pension payable under the old scheme in accordance with the Regulations of the applicable Section; and

(c)no lump sum is payable to the member under those Regulations.

(3) In calculating the annual rate of earned pension payable under the old scheme for the purposes of paragraph (2)(b), the following are subtracted-

(a)the amount of pension amount (if any) converted to lump sum under regulation 76 of the 2015 Regulations to the extent that it relates to the pension payable under regulation 28(3)(a)(ii); and

(b)an amount equal to any transfer payment made to another scheme before the member reached the old scheme normal pension age.

(4) Before the amounts in paragraph (3)(a) and (b) are subtracted, they must be increased by the amount by which the annual rate of pension of that amount would have been increased under the Pensions (Increase) Act 1971(10) if-

(a)that pension was eligible to be so increased; and

(b)the beginning date for that pension was the date that ill-health pension became payable under the new scheme.

Age retirement of mental health officers, nurses, physiotherapists, midwives and health visitors

30.-(1) In regulation R2 of the 2011 Regulations, references to "pensionable employment" in paragraphs (1)(b) and (2) includes employment that qualified the 1995 officer transition member for benefits under the 2015 Regulations.

(2) In regulation R3 of the 2011 Regulations-

(a)the reference to "pensionable employment" in paragraph (2) includes employment that qualified the member for benefits under the 2015 Regulations; and

(b)references to "pensionable service" in paragraph (5)(a) include service that qualified the member for benefits under the 2015 Regulations.

Partial retirement

31.-(1) Where a transition member elects to claim a specified percentage of that member's pension pursuant to regulation 83 of the 2015 Regulations, that election is to be treated as also being an option for the purposes of partial retirement pension pursuant to whichever of regulations 2.D.5 or 3.D.5 of the 2013 Regulations applies to the member.

(2) A transition member does not become entitled to a specified percentage of a pension under regulation 83 of the 2015 Regulations until the member has become entitled to and claimed all benefits in the 2008 Section.

(3) For the purposes of regulation 2.D.5(6) and 3.D.5(5) of the 2013 Regulations and regulation 83(5) of the 2015 Regulations-

(a)the pension (other than additional pension) to which the member becomes entitled as a result of the option or election (before converting pension to lump sum) is not to be less than the amount of pension payable by reference to 20% of the aggregate of the member's pensionable service under the 2013 Regulations and the 2015 Regulations at the end of the option day; and

(b)the percentage of pension (other than additional pension) for which the member does not require immediate payment is not to be less than the amount of the pension payable by reference to 20% of the aggregate of the member's pensionable service under the 2013 Regulations and the 2015 Regulations at the end of the option day.

Redundancy retirement

32.-(1) This regulation applies where an officer transition member other than one to whom regulation 33 applies-

(a)becomes entitled to payment of a premature retirement pension pursuant to regulation 81 of the 2015 Regulations;

(b)claims that pension; and

(c)is under-

(i)age 60, in the case of a member of the 1995 Section; or

(ii)age 65, in the case of a member of the 2008 Section.

(2) Where this regulation applies, the member also becomes entitled to payment of a pension in respect of relevant pensionable service in the old scheme in consideration of the termination of that member's employment by reason of redundancy pursuant to-

(a)regulation E6 of the 2011 Regulations; or

(b)regulation 2.D.11 of the 2013 Regulations.

(3) In this regulation, "relevant pensionable service" does not include-

(a)service from an employment that commenced when the member was eligible to be an active member of the old scheme and is a continuing employment in respect of which the member has elected to continue to accrue rights pursuant to regulation 99(5) of the 2015 Regulations;

(b)if regulation 99(9) of the 2015 Regulations applies to the member-

(i)service to which Schedule 1 to the 2011 Regulations applies; or

(ii)service to which Part 3 of the 2013 Regulations applies.

Premature retirement : special classes

33.-(1) This regulation applies where a 1995 officer transition member to whom regulation R2 or R3 of the 2011 Regulations applies in respect of service in that Section-

(a)becomes entitled to payment of a premature retirement pension-

(i)pursuant to regulation 80 of the 2015 Regulations; or

(ii)on grounds of redundancy pursuant to regulation 81 of the 2015 Regulations; and

(b)claims that pension.

(2) Where this regulation applies, for the purposes of regulation E9(2) and (3) of the 2011 Regulations-

(a)the member is to be treated as having claimed payment of a pension under regulation E1 of those Regulations; and

(b)in the case of a member to who regulation R2(4)(b) of the 2011 Regulations applies, the member is also entitled to a pension under regulation E11 of the 2011 Regulations if that member makes a claim for it.

Interests of efficiency of the service

34.  Where an officer transition member other than one entitled to a pension pursuant to regulation R2 or R3 of the 2011 Regulations in respect of service in that Section becomes entitled to payment of a premature retirement pension pursuant to regulation 80 of the 2015 Regulations and claims that pension-

(a)the member at the same time becomes eligible to a pension under whichever of regulation E7 of the 2011 Regulations or regulation 2.D.11 of the 2013 Regulations applies to the member in relation to the termination of that member's employment in the interests of efficiency of the service in which the member is employed; and

(b)the member's employing authority must make a contribution to the Scottish Ministers in respect of the cost of that pension in accordance with regulation D2 of the 2011 Regulations or 2.C.6 of the 2013 Regulations.

Variations to lump sums for 1995 and 2008 pensioners joining new scheme

35.-(1) This regulation applies to persons falling in Groups 1 to 4 and 6 in the table at paragraph 1 of Schedule 1 and Groups 1 to 4 in the table at paragraph 2 of that Schedule.

(2) Where this regulation applies, a lump sum equal to five times the rate of the relevant pension is to be paid in place of the lump sum payable to active members under regulation 111(a) and paragraph 2 of Schedule 12 to the 2015 Regulations.

(3) In this regulation, the "relevant pension" means-

(a)where the member has not taken partial retirement from the new scheme pursuant to regulation 83 of the 2015 Regulations, an amount equal to-

(i)if the member dies before reaching normal pension age in the new scheme, an Upper Tier IHP within the meaning of regulation 89 of the 2015 Regulations;

(ii)if the member dies on or after reaching normal pension age in the new scheme, a pension under regulation 72 of the 2015 Regulations;

(b)where the member has taken partial retirement from the new scheme pursuant to regulation 83 of the 2015 Regulations, an amount determined by the scheme manager after taking advice from the scheme actuary.

Abatement

36.-(1) This regulation applies to an officer transition member who is-

(a)a pensioner member of the new scheme to whom regulation 100(1) of the 2015 Regulations applies in respect of a pension under regulation 80 of those Regulations; and

(b)a pensioner member of-

(i)the 1995 Section to whom regulation S2 of the 2011 Regulations applies in respect of a relevant pension referred to at paragraph (2)(b)(ii) of that regulation; or

(ii)the 2008 Section to whom regulation 2.H.1 applies in respect of a pension referred to at paragraph (1)(c)(iii) of that regulation.

(2) In respect of a member to whom paragraph (1)(b)(i) applies, for the purposes of-

(a)establishing whether the pensioner's relevant income for a scheme year exceeds their previous earnings for the purposes of regulation 102 of the 2015 Regulations; and

(b)finding amount B in paragraph (8) of regulation S2 of the 2011 Regulations,

the enhancement amount for the purposes of regulation 103(2) of the 2015 Regulations is the aggregate of the amounts found under regulation 107 of the 2015 Regulations and amount B found under regulation S2(8) of the 2011 Regulations.

(3) For the purposes of paragraph (2), the amount B found under regulation S2(8) of the 2011 Regulations is the aggregate of the amount found under that paragraph and the amount found under regulation 103(2) of the 2015 Regulations.

(4) Where the pensioner's relevant income exceeds previous pay or earnings, the amount of any reduction that is to apply to the pensions payable under each of the 2011 Regulations and 2015 Regulations is equal to the same proportion of the excess as the amount of pension for the scheme year before the reduction bears to the sum of those pensions for that year before the reduction.

(5) For the purposes of paragraph (4), the excess in the 1995 Section is equal to amount B found under regulation S2(8) of the 2011 Regulations.

(6) In respect of a member to whom paragraph (1)(b)(ii) applies, for the purposes of-

(a)establishing whether the pensioner's relevant income for a scheme year exceeds their previous earnings for the purposes of regulation 102 of the 2015 Regulations; and

(b)establishing whether the pensioner's relevant income for a financial year exceeds their previous pay for the purposes of regulation 2.H.3 of the 2013 Regulations,

the enhancement amount for the purposes of regulation 2.H.4(2) of the 2013 Regulations and regulation 103(2) of the 2015 Regulations is the aggregate of the amounts found under each of those regulations.

(7) Where the pensioner's relevant income exceeds previous pay or earnings, the amount of any reduction that is to apply to the pensions payable under each of the 2013 Regulations and 2015 Regulations is equal to the same proportion of the excess as the amount of pension for the scheme year before the reduction bears to the sum of those pensions for that year before the reduction.

Abatement : special classes

37.-(1) This regulation applies to a 1995 officer transition member who is-

(a)a pensioner member of the new scheme to whom regulation 100(1) of the 2015 Regulations applies in respect of a pension under regulation 80 of those Regulations; and

(b)a pensioner member of the 1995 Section to whom regulation S2 of the 1995 Regulations applies in respect of a relevant pension referred to in paragraph (2)(c)(i) of that regulation.

(2) Where this regulation applies, the pensions mentioned in paragraph (1)(a) and (b) must be reduced by the relevant amount.

(3) The "relevant amount" in paragraph (2) is the amount determined by multiplying the relevant proportion by amount E determined under paragraph (5).

(4) The "relevant proportion" in paragraph (3) is-

(a)in respect of the pension at paragraph (1)(a), represented by the fraction ; and

(b)in respect of the pension at paragraph (1)(b), represented by the fraction ,

where A and B have the meanings given in paragraph (5).

(5) Amount E is the amount by which the sum of amounts A, B and C exceeds amount D, where amount-

"A" is the amount of the enhancement under regulation 103(2) of the 2015 Regulations;

"B" is the amount of the member's relevant pension from the 1995 Section (including in that amount any amount by which that pension has been reduced pursuant to an option under regulation E17 of the 2011 Regulations);

"C" is the amount of earnings received by the employed person during the year from the new employment in accordance with regulation 103(1)(a) of the 2015 Regulations; and

"D" is the amount of the member's previous earnings construed in accordance with regulation 104 of the 2015 Regulations.

CHAPTER 8Death benefits

Death in service

38.-(1) As regards a transitional member, or a person who derives a benefit from the old scheme or new scheme in respect of a transitional member, the entitlement listed in column 1 of the table is disapplied and the corresponding entitlement in column 2 applies instead.

(2) Save where expressly provided in the table, no entitlement in respect of the matters listed in column 1 is payable from both the 2015 Regulations and-

(a)the 1995 Section; or

(b)the 2008 Section,

and no entitlement in respect of the matters listed in column 1 of the table is payable twice (under the 2015 Regulations or those Regulations and either the 1995 Section or 2008 Section) in respect of the same period of service.

CHAPTER 9Option to convert service

Option for 1995 Section members to convert to 2008 Section membership

39.-(1) This regulation applies to a person who on 31st March 2015 was in pensionable service for the purposes of the 2011 Regulations, but who on 1st April 2015 is not a person to whom the following provisions apply-

(a)paragraphs (5), (6) and, where paragraph (11) or (12) applies, paragraph (9) of regulation B3 of those Regulations; or

(b)regulation 27.

(2) A person to whom this regulation applies may give the Scottish Ministers a notice in writing electing that their pensionable service for the purposes of the 2011 Regulations be treated as if it were such service for the purposes of the 2013 Regulations.

(3) Paragraph (2) applies only to the extent that the person has not already received benefits under the 2011 Regulations in respect of the person's pensionable service for the purposes of those Regulations.

(4) For the purposes of this regulation, a notice-

(a)includes any notice that a person may have given to the Scottish Ministers prior to 31st March 2015; and

(b)has the same effect that a notice given pursuant to Chapter 2.K or, as the case may be, Chapter 3.K of the 2013 Regulations would have had prior to 31st March 2015.

PART 3Amendments to the old scheme

Amendments to the old scheme

40.  Schedule 2 (amendments to the old scheme) has effect.

Regulation 3

SCHEDULE 1Eligibility of pensioners

Eligibility of 1995 Section pensioners to join new scheme

1.  A person of the description in column 2 of the table is eligible to be a member of the new scheme in the circumstances or on the date specified in column 3 of the table.

Eligibility of 2008 Section pensioners to join new scheme

2.-(1) Subject to paragraph (2), a 2008 Section pensioner member is eligible to be a member of the new scheme if that member would, apart from the operation of regulation 19(d) of the 2015 Regulations, otherwise be eligible for membership under those Regulations.

(2) A person of the description in column 2 of the table is eligible to be a member of the new scheme in the circumstances or on the date specified in column 3 of the table.

(3) Paragraphs (1) and (2) apply notwithstanding a person also-

(a)being a 1995 Section pensioner; or

(b)becoming a 1995 Section pensioner after becoming eligible to be an active member of the new scheme.

Regulation 40

SCHEDULE 2Amendments to the old scheme

PART 1Amendment of the 2011 Regulations

General

1.  The 2011 Regulations are amended in accordance with the remaining paragraphs of this Part.

Amendment of regulation B2

2.  In regulation B2 (restrictions on membership)-

(a)omit sub-paragraphs (h)(v) and (i)(iv) of paragraph (1); and

(b)after sub-paragraph (b) of paragraph (2), insert-

"(c)for the purposes of sub-paragraphs (i) and (1)(iii)(aa), any break in pensionable employment where the member was in pensionable public service as defined in paragraph 3(2) of Schedule 7 to the 2013 Act is to be disregarded.".

Amendment of regulation B3

3.  After paragraph (3) of regulation B3 (restriction on further participation in this Section of the scheme), add-

"(4) A person who on 1st April 2012 has not attained the age of 41 years and 7 months may not contribute to or accrue further pensionable service under this Section of the scheme in respect of service in NHS employment on, or after, 1st April 2015.

(5) A person who on 1st April 2012 has attained the age of 50 may not contribute to or accrue further pensionable service under this Section of the scheme unless that person either-

(a)is in pensionable employment on 31st March 2015; or

(b)returns to pensionable employment on or after 1st April 2015 in circumstances where the provisions of regulation B2 do not apply.

(6) A person who on 1st April 2012 has attained the age of 45 but not the age of 46 years and 7 months may not contribute to or accrue further pensionable service under this Section of the scheme unless either paragraph (7) or (8) applies to that person and that person-

(a)is in pensionable employment on 31st March 2015; or

(b)returns to pensionable employment on or after 1st April 2015 in circumstances where the provisions of regulation B2 do not apply.

(7) This paragraph applies to a person who was on 1st April 2012 in pensionable employment as a special class officer-

(a)under regulation R2; or

(b)under regulation R3 and would, if that employment were to continue until that person attained the age of 60 years, be able to count 20 years or more pensionable service as a mental health officer for the purposes of paragraphs (5) and (6) of that regulation.

(8) This paragraph applies to a person who was on 31st March 2015 in pensionable employment as a special class officer-

(a)under regulation R2; or

(b)under regulation R3 and would, if that employment were to continue until that person attained the age of 60 years, be able to count 20 years or more pensionable service as a mental health officer for the purposes of paragraphs (5) and (6) of that regulation.

(9) A person who on 1st April 2012 has attained the age of 46 years and 7 months but has not attained the age of 50, may not contribute to or accrue further pensionable service under this Section of the scheme unless one of paragraph (10), (11) or (12) applies to that person and that person-

(a)is in pensionable employment on 31st March 2015; or

(b)returns to pensionable employment on or after 1st April 2015 in circumstances where the provisions of regulation B2 do not apply.

(10) This paragraph applies to a person whose eligibility cessation date calculated in accordance with paragraph (15) has not been reached.

(11) This paragraph applies to a person if on the day before that person's eligibility cessation date calculated in accordance with paragraph (10), that person is in pensionable employment as a special class officer-

(a)under regulation R2; or

(b)under regulation R3 and would, if that employment were to continue until that person attained the age of 60 years, be able to count 20 years or more pensionable service as a mental health officer for the purposes of paragraphs (5) and (6) of that regulation.

(12) A person who on 1st April 2012 has attained the age of 41 years and 7 months but has not attained the age of 45, may not contribute to or accrue further pensionable service under this Section of the scheme unless either paragraph (13) or (14) applies to that person and that person-

(a)is in pensionable employment on 31st March 2015; or

(b)returns to pensionable employment on or after 1st April 2015 in circumstances where the provisions of regulation B2 do not apply.

(13) This paragraph applies to a person if that person was on 1st April 2012 in pensionable employment as a special class officer-

(a)under-

(i)regulation R2; or

(ii)regulation R3 and would, if that employment were to continue until that person attained the age of 60 years, be able to count 20 years or more pensionable service as a mental health officer for the purposes of paragraphs (5) and (6) of that regulation; and

(b)that person's eligibility cessation date calculated in accordance with paragraph (16) has not been reached.

(14) This paragraph applies to a person if that person was on 31st March 2015 in pensionable employment as a special class officer-

(a)under-

(i)regulation R2; or

(ii)regulation R3 and would, if that employment were to continue until that person attained the age of 60 years, be able to count 20 years or more pensionable service as a mental health officer for the purposes of paragraphs (5) and (6) of that regulation; and

(b)that person's eligibility cessation date calculated in accordance with paragraph (16) has not been reached.

(15) For the purposes of paragraphs (10) and (11), the "eligibility cessation date" in relation to a person is to be determined according to the formula-

(16) For the purposes of paragraphs (13) and (14), the "eligibility cessation date" in relation to a person is to be determined according to the formula-

(17) Paragraph (18) applies to a person where in the opinion of the Scottish Ministers-

(a)that person was previously an active member of a health service scheme corresponding to this Section of the scheme;

(b)the regulations governing that corresponding scheme include provisions pursuant to subsection (5) of section 18 of the 2013 Act that provide for exceptions to subsection (1) of that section, and

(c)pursuant to those provisions, the member would have been eligible to re-join that corresponding scheme if the member had returned to NHS employment for the purposes of that scheme on the day the member commenced NHS employment within the meaning of these Regulations.

(18) The Scottish Ministers may permit a person referred to in paragraph (17) to join this Section of the scheme and, for the purposes of paragraphs (5) to (16), the member's previous pensionable employment under the corresponding health service scheme referred to in paragraph (17) will be treated as if it were previous pensionable employment under this Section of the scheme.".

Amendment of regulation E12

4.  In paragraph (16) of regulation E12 (preserved pension), for the definition of "NHS employment" substitute-

""NHS employment" does not include employment with an employing authority in respect of which a member is eligible to join-

Amendment of regulation R7

5.  After paragraph (5) of regulation R7 (former members of health service schemes), add-

"(6) Subject to paragraphs (8) and (9), a member who leaves employment in respect of which the member qualified for benefit under a health service scheme and who joins the 2015 Scheme may, by notice in writing, require the Scottish Ministers to credit the member with a relevant period of pensionable service (together with the rights attaching to that service) under this Section of the scheme.

(7) That relevant period of pensionable service is calculated as if-

(a)the employment to which the health service scheme applied were NHS employment; and

(b)the member's contributions to that health service scheme were contributions to this Section of the scheme.

(8) The member may only exercise the right referred to in paragraph (6) if-

(a)a transfer payment is made from the health service scheme to this Section of the scheme; and

(b)on the day the member becomes an active member of the 2015 Scheme, paragraph 2 of Schedule 7 to the 2013 Act applies to the period of service in respect of which that transfer value payment is made.

(9) A notice referred to in paragraph (6) must be addressed to the Scottish Ministers and given within 1 year after joining the 2015 Scheme.".

New regulation U5

6.  At the end of Part U (administrative matters), insert-

"Benefit information statements

U5.-(1) The Scottish Ministers must provide a benefit information statement to each member in accordance with-

(a)section 14 (information about benefits) of the 2013 Act; and

(b)any Treasury directions given from time to time pursuant to that section.

(2) Paragraph (1) does not provide a right for a member to request a benefit information statement.

(3) The Scottish Ministers are only required to provide a member with one benefit information statement per scheme year.

(4) A benefit information statement provided pursuant to paragraph (1) is to be treated as though it is the information mentioned in regulation 16(2)(a) of the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013(11) for the purposes of determining whether or not information must be given under regulation 16(1) of those Regulations.".

Amendment of Schedule 1

7.  For paragraph 24 of Schedule 1 (medical and dental practitioners), substitute-

"24.  Regulation E12(16) is modified so that-

(a)paragraph (b) in the definition of "NHS employment" reads-

"(b)the 2015 Scheme and that member has a break of service under the 2015 Regulations that exceeds five years;"; and

(b)the definition of "regular employment of like duration" reads-

""regular employment of like duration" means such employment as the Scottish Ministers consider would involve a similar level of engagement to the member's pensionable service as a practitioner immediately before that service ceased."".

PART 2Amendment of the 2013 Regulations

General

8.  The 2013 Regulations are amended in accordance with the remaining paragraphs of this Part.

Amendment of regulation 2.B.1

9.-(1) In regulation 2.B.1 (eligibility: general)-

(a)in paragraph (1), after "scheme" insert "on or after 1st April 2015"; and

(b)for paragraphs (3) to (6), substitute-

"(3) Condition B is that the person-

(a)enters NHS employment on or after 1st April 2008 and has service ("relevant service") as an active member of this Section of the scheme-

(i)on or before 1st April 2012; or

(ii)after 1st April 2012, but only where that service is pursuant to the provisions of Chapter 2.K;

(b)has not had a break in service for any one period of five years or more ending in the period starting on 2nd April 2012 and finishing on 1st April 2015; and

(c)meets all of the "other Section conditions" (see paragraph (5)).

(4) Condition C is that the person has not reached the age of 75 and was born on, or before, 31st August 1960.

(5) The "other Section conditions" are that-

(a)the person has not received a repayment of contributions under regulation 2.C.18 in respect of their relevant service;

(b)the person's rights under this Section of the scheme in respect of their relevant service have not been extinguished under regulation 2.F.7;

(c)the person is not entitled to a repayment of contributions under regulation 2.C.18 by virtue of paragraph (2)(a) to (c) of that regulation.".

Amendment of regulation 2.B.3

10.  After paragraph (1) of regulation 2.B.3 (restrictions on eligibility: general), insert-

"(1A) A person who was born on or after 1st September 1960 is not eligible to be an active member of this Section of the scheme in respect of service in NHS employment on or after 1st April 2015.

(1B) A person is not eligible to be an active member of this Section of the scheme if that person has had a break in service ending on or after 2nd April 2012, and any of the following apply-

(a)that break in service is for any one period of five years or more;

(b)that person receives a repayment of contributions under regulation 2.C.18 in respect of the person's service before that break (see regulation 2.B.1(3)(a));

(c)that person becomes entitled to a repayment of contributions under regulation 2.C.18 by virtue of paragraph (2)(a) to (c) of that regulation in respect of the person's service before that break; or

(d)that person's rights under this Section of the scheme in respect of service before that break have been extinguished under regulation 2.F.7 because a transfer value payment is made in respect of them.

(1C) A person who on 1st April 2012 has attained the age of 55 may not contribute to or accrue further pensionable service under this Section of the scheme unless that person-

(a)is on 1st April 2015 an active member of this Section of the scheme in accordance with regulation 2.B.1; or

(b)returns to NHS employment on or after 2nd April 2015 in circumstances where paragraph (1B)(a) does not apply.

(1D) Paragraph (1E) applies to a person-

(a)who on 1st April 2012 has attained the age of 51 years and 7 months but has not attained the age of 55; and

(b)whose eligibility cessation date has not been reached (see paragraph (1F)).

(1E) A person referred to in paragraph (1D) may not contribute to or accrue further pensionable service under this Section of the scheme unless that person-

(a)is on 1st April 2015 an active member of this Section of the scheme in accordance with regulation 2.B.1; or

(b)returns to NHS employment on or after 2nd April 2015 in circumstances where paragraph (1B)(a) does not apply.

(1F) For the purposes of paragraph (1D), a person's eligibility cessation date is to be determined according to the formula-

(1G) For the purposes of paragraphs (1C)(b) and (1E)(b), any break in service where the member was in pensionable service as defined in paragraph 3(2) of Schedule 7 to the 2013 Act is to be disregarded.

(1H) Paragraph (1I) applies to a person where in the opinion of the Scottish Ministers-

(a)that person was previously an active member of a corresponding 2008 scheme;

(b)the regulations governing that corresponding scheme include provisions pursuant to subsection (5) of section 18 of the 2013 Act that provide for exceptions to subsection (1) of that section, and

(c)pursuant to those provisions, the member would have been eligible to re-join that corresponding scheme if the member had returned to NHS employment for the purposes of that scheme on the day the member commenced NHS employment within the meaning of these Regulations.

(1I) (The Scottish Ministers may permit a person referred to in paragraph (1H) to join this Section of the scheme and, for the purposes of paragraphs (1C) to (1G), the member's previous pensionable employment under the corresponding scheme referred to in paragraph (1H) will be treated as is it were previous pensionable employment under this section of the Scheme.

(1J) (Paragraph (1K) applies to a person where in the opinion of the Scottish Ministers-

(a)that person was previously an active member in respect of service in an existing scheme (within the meaning of Schedule 5 to the 2013 Act);

(b)that person is not receiving a pension in respect of that service on the relevant day;

(c)the regulations of that existing scheme include provisions pursuant to subsection (5) of section 18 of the 2013 Act that provide for exceptions to subsection (1) of that section;

(d)pursuant to those provisions, the person would have been eligible to be an active member of the existing scheme if the member had returned to employment for the purposes of that scheme on the relevant day; and

(e)the member would, if the member's previous service in the existing scheme had been previous service under this Section of the scheme, have been eligible for active membership of this Section of the scheme on the relevant day pursuant to paragraphs (1A) to (1G).

(1K) The Scottish Ministers may permit a person referred to in paragraph (1J) to join this Section of the scheme and, for the purposes of paragraphs (1C) to (1G), the member's previous service as an active member under the existing scheme referred to in paragraph (1J) will be treated as if it were previous service as an active member of this Section of the scheme.

(1L) For the purposes of paragraphs (1J) and (1K) "the relevant day" is the day the member commences NHS employment for the purposes of these Regulations.

(1M) A person referred to in paragraph (1C), (1E), (1I) or (1K) may elect, using a form provided by the Scottish Ministers, not to make contributions or accrue further service under this Section of the scheme in accordance with whichever of those paragraphs apply, but instead (where eligible) to become an active member of the 2015 Scheme.

(1N) Such an election-

(a)is irrevocable;

(b)must be given to the Scottish Ministers before the date specified by the Scottish Ministers in the election form;

(c)is to be treated as having been given on the date the election form is received by the Scottish Ministers.

(1O) The date referred to in paragraph (1N)(b) must be a date that is at least three months later than the date on which the Scottish Ministers provided the member with an election form.

(1P) An election shall be effective from the first day of the member's pensionable employment in the 2008 Section falling on or after 1st April 2015, and from that date-

(a)that member is to be treated as if that member had been an active member of the 2015 Scheme; and

(b)contributions made in respect of the member in the 2008 Section shall be treated as if they had been contributions made in respect of that member in the 2015 Scheme.

(1Q) The Scottish Ministers may allow a member to exercise an election after the date specified under paragraph (1N)(b) where the Scottish Ministers consider that the member has not had a reasonable opportunity to consider whether to exercise an election before that date.".

Amendment of regulation 2.D.13

11.  In regulation 2.D.13 of the 2013 Regulations (exceptions to requirement that NHS employment must have ceased-

(a)in paragraphs (1) and (6), after "(2)" insert "or (2A)";

(b)after paragraph (2), insert-

"(2A) This paragraph applies if the member is in employment with an employing authority in respect of which the member is eligible to join the 2015 Scheme and that member's service in this Section does not qualify as, or has ceased to be, pensionable service to which paragraph 1(2)(i) and (ii) or paragraph 2(i) and (ii) of Schedule 7 (final salary link) to the 2013 Act applies."; and

(c)for paragraph (3), substitute-

"(3) In paragraph (1), "relevant service" means-

(a)the pensionable service referred to in paragraph (2)(b) in respect of which the member is a deferred member; or

(b)the service in this Section referred to in paragraph (2A).".

Amendment of regulation 2.F.9

12.  For sub-paragraph (c) of paragraph (1) of regulation 2.F.9 (procedure for applications under regulation 2.F.8), substitute-

"(c)may only be made-

(i)during the period of one year beginning with the day on which the applicant becomes eligible to be an active member of this Section of the scheme and before the applicant reaches the age of 65; or

(ii)where the applicant is not eligible to be an active member of this Section of the scheme and the application is made in respect of a transfer from a corresponding 2008 scheme, during the period of one year beginning with the day on which the applicant becomes eligible to be an active member of the 2015 Scheme if on that day paragraph 2 of Schedule 7 to the 2013 Act applies to the period of service in respect of which the transfer value payment will be made;".

Substitution of regulation 2.F.13

13.  For regulation 2.F.13 (public sector transfer arrangements), substitute-

"Public sector transfer arrangements

2.F.13.-(1) This Chapter applies to a transfer where-

(a)the member is an active member of the 2015 Scheme;

(b)the member makes an application under regulation 2.F.8 for a transfer value payment in respect of some or all of the rights that have accrued to or in respect of the member under-

(i)an existing scheme listed in Schedule 5 to the 2013 Act;

(ii)an existing public body scheme listed in Schedule 10 to that Act;

(iii)another occupational pension scheme that participates in the Public Sector Transfer Club;

(c)the application under regulation 2.F.8 is made within one year beginning with the day the member became eligible to be an active member of the 2015 Scheme and before the member reaches the member's normal pension age in the 2015 Scheme;

(d)the transfer value payment is made and accepted under the public sector transfer arrangements; and

(e)on the day the transfer is completed, paragraph 2 of Schedule 7 to the 2013 Act applies to the period of service in respect of which the transfer value payment is made.

(2) This Chapter also applies in the case of any other transfer to which the public sector transfer arrangements apply (not being a transfer referred to in paragraph (1)) as it applies in other cases, except to the extent that-

(a)any provision in this Chapter provides otherwise; or

(b)the arrangements themselves make different provision.".

New regulation 2.J.15

14.  After regulation 2.J.14 (employing authority and certain member record keeping and contribution estimates), insert-

"Benefit information statements

2.J.15.-(1) The Scottish Ministers must provide a benefit information statement to each member in accordance with-

(a)section 14 (information about benefits) of the 2013 Act; and

(b)any Treasury directions given from time to time pursuant to that section.

(2) Paragraph (1) does not provide a right for a member to request a benefit information statement.

(3) The Scottish Ministers are only required to provide a member with one benefit information statement per scheme year.

(4) A benefit information statement provided pursuant to paragraph (1) is to be treated as though it is the information mentioned in regulation 16(2)(a) of the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013 for the purposes of determining whether or not information must be given under regulation 16(1) of those Regulations.".

Amendment of regulation 3.B.1

15.  In regulation 3.B.1 (eligibility: general)-

(a)in paragraph (1), after "scheme" insert "on or after 1st April 2015"; and

(b)for paragraphs (3) to (6), substitute-

"(3) Condition B is that the person-

(a)enters practitioner service on or after 1st April 2008 and has service ("relevant service") as an active member of this Section of the scheme-

(i)on or before 1st April 2012, or

(ii)after 1st April 2012, but only where that service is pursuant to the provisions of Chapter 3.K;

(b)has not had a break in service for any one period of five years or more ending in the period starting on 2nd April 2012 and finishing on 1st April 2015; and

(c)meets all of the "other Section conditions" (see paragraph (5)).

(4) Condition C is that the person has not reached the age of 75 and was born on or before 31st August 1960.

(5) The "other Section conditions" are that-

(a)the person has not received a repayment of contributions under regulation 3.C.16 in respect of relevant service;

(b)the person's rights under this Section of the scheme in respect of relevant service have not been extinguished under regulation 3.F.7;

(c)the person is not entitled to a repayment of contributions under regulation 3.C.16 by virtue of paragraph (2)(a) to (c) of that regulation.".

Amendment of regulation 3.B.3

16.  After paragraph (1) of regulation 3.B.3 (restrictions on eligibility: general), insert-

"(1A) A person who was born on or after 1st September 1960 is not eligible to be an active member of this Section of the scheme in respect of practitioner service on or after 1st April 2015.

(1B) A person is not eligible to be an active member of this Section of the scheme if that person has had a break in service ending on or after 2nd April 2012, and any of the following apply-

(a)that break in service is for any one period of five years or more;

(b)that person receives a repayment of contributions under regulation 3.C.16 in respect of service before that break (see regulation 3.B.1(3)(a));

(c)that person becomes entitled to a repayment of contributions under regulation 3.C.16 by virtue of paragraph (2)(a) to (c) of that regulation in respect of service before that break; or

(d)that person's rights under this Section of the scheme in respect of service before that break have been extinguished under regulation 3.F.7 because a transfer value payment is made in respect of them.

(1C) A person who on 1st April 2012 has attained the age of 55 may not contribute or accrue further pensionable service under this Section of the scheme unless that person-

(a)is on 1st April 2015 an active member of this Section of the scheme in accordance with regulation 3.B.1; or

(b)returns to NHS employment on or after 2nd April 2015 in circumstances where paragraph (1B)(a) does not apply.

(1D) Paragraph (1E) applies to a person-

(a)who on 1st April 2012 has attained the age of 51 years and 7 months but has not attained the age of 55; and

(b)whose eligibility cessation date has not been reached (see paragraph (1F)).

(1E) A person referred to in paragraph (1D) may not contribute or accrue further pensionable service under this Section of the scheme unless that person-

(a)is on 1st April 2015 an active member of this Section of the scheme in accordance with regulation 3.B.1; or

(b)returns to NHS employment on or after 2nd April 2015 in circumstances where paragraph (1B)(a) does not apply.

(1F) For the purposes of paragraph (1D), a person's eligibility cessation date is to be determined according to the formula-

(1G) For the purposes of paragraphs (1C)(b) and (1E)(b), any break in service where the member was in pensionable service in an existing scheme (within the meaning of Schedule 5 to the 2013 Act) is to be disregarded.

(1H) Paragraph (1I) applies to a person where, in the opinion of the Scottish Ministers-

(a)that person was previously an active member of a corresponding 2008 scheme;

(b)the regulations governing that corresponding scheme include provisions pursuant to subsection (5) of section 18 of the 2013 Act that provide for exceptions to subsection (1) of that section, and

(c)pursuant to those provisions, the member would have been eligible to re-join that corresponding scheme if the member had returned to NHS employment for the purposes of that scheme on the day the member commenced NHS employment within the meaning of these Regulations.

(1I) The Scottish Ministers may permit a person referred to in paragraph (1H) to join this Section of the scheme and, for the purposes of paragraphs (1C) to (1G), the member's previous pensionable employment under the corresponding scheme referred to in paragraph (1H) will be treated as if it were previous pensionable employment under this Section of the scheme.

(1J) (Paragraph (1K) applies to a person where, in the opinion of the Scottish Ministers-

(a)that person was previously an active member in respect of service in an existing scheme (within the meaning of Schedule 5 to the 2013 Act);

(b)that person is not receiving a pension in respect of that service on the relevant day;

(c)the regulations of that existing scheme include provisions pursuant to subsection (5) of section 18 of the 2013 Act that provide for exceptions to subsection (1) of that section;

(d)pursuant to those provisions, the person would have been eligible to be an active member of the existing scheme if the member had returned to employment for the purposes of that scheme on the relevant day; and

(e)the member would, if the member's previous service in the existing scheme had been previous service under this Section of the scheme, have been eligible for active membership of this Section of the scheme on the relevant day pursuant to paragraphs (1A) to (1G).

(1K) The Scottish Ministers may permit a person referred to in paragraph (1J) to join this Section of the scheme and, for the purposes of paragraphs (1C) to (1G), the member's previous service as an active member under the existing scheme referred to in paragraph (1J) will be treated as if it were previous service as an active member of this Section of the scheme.

(1L) For the purposes of paragraphs (1J) and (1K), "the relevant day" is the day the member commences NHS employment for the purposes of these Regulations.

(1M) A person referred to in paragraph (1C), (1E), (1I) or (1K) may elect, using a form provided by the Scottish Ministers, not to make contributions or accrue further service under this Section of the scheme in accordance with whichever of those paragraphs apply, but instead (where eligible) to become an active member of the 2015 Scheme.

(1N) Such an election-

(a)is irrevocable;

(b)must be given to the Scottish Ministers before the date specified by them in the election form;

(c)is to be treated as having been given on the date the election form is received by the Scottish Ministers.

(1O) The date referred to in paragraph (1N)(b) must be a date that is at least three months later than the date on which the Scottish Ministers provided the member with an election form.

(1P) An election shall be effective from the first day of the member's pensionable employment in the 2008 Section falling on or after 1st April 2015, and from that date-

(a)that member is to be treated as if that member had been an active member of the 2015 Scheme; and

(b)contributions made in respect of the member in the 2008 Section shall be treated as if they had been contributions made in respect of that member in the 2015 Scheme.

(1Q) The Scottish Ministers may allow a member to exercise an election after the date specified under paragraph (1N)(b) where the Scottish Ministers consider that the member has not had a reasonable opportunity to consider whether to exercise an election before that date.".

New regulation 3.D.18

17.  After regulation 3.D.17 of the 2008 Regulations, insert-

"Exceptions to requirement that NHS employment must have ceased

3.D.18-(1) A member is not prevented from becoming entitled to a pension under regulation 3.D.1 in respect of pensionable service as regards which the member is a deferred member because of continuing in NHS employment if paragraph (2) applies.

(2) This paragraph applies if the member-

(a)is in employment with an employing authority in respect of which the member is eligible to join the 2015 Scheme; and

(b)has a break of service under the 2015 Regulations that exceeds five years.".

Amendment of regulation 3.F.9

18.  For sub-paragraph (c) of paragraph (1) of regulation 3.F.9 (procedure for applications under regulation 3.F.8), substitute-

"(c)may only be made-

(i)during the period of one year beginning with the day on which the applicant becomes eligible to be an active member of this Section of the scheme and before the applicant reaches the age of 65, or

(ii)where the applicant is not eligible to be an active member of this Section of the scheme and the application is made in respect of a transfer from a corresponding 2008 scheme during the period of one year beginning with the day on which the applicant becomes eligible to be an active member of the 2015 Scheme, if on that day paragraph 2 of Schedule 7 to the 2013 Act applies to the period of service in respect of which the transfer value payment will be made;".

Substitution of regulation 3.F.13

19.  For regulation 3.F.13 (public sector transfer arrangements), substitute-

"Public sector transfer arrangements

3.F.13.-(1) This Chapter applies to a transfer where-

(a)the member is an active member of the 2015 Scheme,

(b)the member makes an application under regulation 3.F.8 for a transfer value payment in respect of some or all of the rights that have accrued to or in respect of the member under-

(i)an existing scheme listed in Schedule 5 to the 2013 Act;

(ii)an existing public body scheme listed in Schedule 10 to that Act;

(iii)another occupational pension scheme that participates in the Public Sector Transfer Club;

(c)the application under regulation 3.F.8 is made within one year beginning with the day the member became eligible to be an active member of the 2015 Scheme and before the member reaches the member's normal pension age in the 2015 Scheme;

(d)the transfer value payment is made and accepted under the public sector transfer arrangements; and

(e)on the day the transfer is completed, paragraph 2 of Schedule 7 to the 2013 Act applies to the period of service in respect of which the transfer value payment is made.

(2) This Chapter also applies in the case of any other transfer to which the public sector transfer arrangements apply (not being a transfer referred to in paragraph (1)) as it applies in other cases, except to the extent that-

(a)any provision in this Chapter provides otherwise; or

(b)the arrangements themselves make different provision.".

New regulation 3.J.15

20.  After regulation 3.J.14 (employing authority and certain member record keeping and contribution estimates), insert-

"Benefit information statements

3.J.15.-(1) The Scottish Ministers must provide a benefit information statement to each member in accordance with-

(a)section 14 (information about benefits) of the 2013 Act; and

(b)any Treasury directions given from time to time pursuant to that section.

(2) Paragraph (1) does not provide a right for a member to request a benefit information statement.

(3) The Scottish Ministers are only required to provide a member with one benefit information statement per scheme year.

(4) A benefit information statement provided pursuant to paragraph (1) is to be treated as though it is the information mentioned in regulation 16(2)(a) of the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013 for the purposes of determining whether or not information must be given under regulation 16(1) of those Regulations.".

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations make transitional and consequential provision in relation to the National Health Service Pension Scheme (Scotland) Regulations 2015 ("the new scheme") for persons who have previous service under the National Health Service Pension Scheme contained in the National Health Service Superannuation Scheme (Scotland) Regulations 2011 and the National Health Service Superannuation Scheme (2008 Section) (Scotland) Regulations 2013 ("the old scheme").

Part 1 deals with introductory matters and sets out definitions used in the Regulations.

Part 2 sets out transitional provisions by way of modification of the operation of the old scheme and the new scheme.

Chapter 1 introduces Schedule 1, which sets out when existing pensioners of the old scheme are eligible to become members of the new scheme.

Chapter 2 provides for nominations, notices and declarations given in the old scheme to have effect in the new scheme and vice versa.

Chapter 3 provides for members of the old scheme who are transferred to the new scheme to remain active members of the old scheme, and sets out when a break in service affects that continuing active membership.

Chapter 4 makes transitional provision in respect of contributions and final pay.

Chapter 5 deals with arrangements for existing contracts for additional service, unreduced lump sums and additional pension.

Chapter 6 provides for part of bulk transfer payments received into the new scheme to be paid into the old scheme in certain circumstances.

Chapter 7 makes transitional provision in respect of retirement benefits.

Chapter 8 deals with death in service benefits.

Chapter 9 provides for certain members to be able to elect to convert service under the 2011 Regulations into service under the 2013 Regulations.

Part 3 introduces Schedule 2, which makes a number of amendments to the old scheme.

Parts 1 and 2 of Schedule 2 make similar amendments in respect of both the 2011 Regulations and the 2013 Regulations. They also introduce amendments specific to either the 2011 or the 2013 Regulations.

The changes dealing with similar issues in Parts 1 and 2-

(a)amend the provision governing participation in the old scheme so that participation is only open to those who benefit from full protection (members within 10 years of retirement age under the scheme) or who benefit from tapered protection (members more than 10 years but less than 13 years and 5 months away from retirement age under the scheme);

(b)amend provisions of the old scheme to allow deferred benefits in the old scheme to be paid at the normal retirement age for that scheme despite the member remaining in NHS employment;

(c)insert new provisions dealing with a member's right to an annual benefit statement.

Amendments specific to the 2011 Regulations insert new provisions for crediting service in the 1995 Section in the 2008 Section.

Amendments specific to the 2013 Regulations-

(a)amend the provisions relating to applications for transfers;

(b)insert new provisions (regulation 2.F.13 and 3.F.13) making provision for transfers between schemes that participate in the Public Sector Transfer Club.

An impact assessment has not been prepared for this instrument as no impact on the costs of business or the voluntary sector is foreseen.