Office of Public Sector Information

(3) For paragraph (4), substitute–

“(4) An election referred to in paragraph (2A) of this regulation must be made–

(a) in writing and addressed to the Scottish Ministers; and

(b) within 15 months of the member’s pensionable pay being reduced.”.

(4) In paragraph (5) for “exercising the option in this regulation”, substitute “ the Scottish Ministers agree to pay a preserved pension under regulation E6 in accordance with paragraph (1)”.

(5) In paragraph (6)(b) after “(early retirement pension (ill health))”, insert “or E2A (ill health pension on early retirement)”.

(6) For paragraph (7), substitute–

“(7) If the member leaves pensionable employment with a pension under regulation E2 or E2A and the member’s pensionable service falls to be increased as described in–

(a) regulation E2(4) to (6); or

(b) regulation E2A(4) to (6),

then, if the member’s pensionable service before and after the break is treated separately under paragraph (5), the increase will apply only in respect of benefits attributable to the period after the member’s earnings were reduced.

(7A) For the purposes of this regulation “pensionable pay” in respect of part-time employment means the amount that the Scottish Ministers determine would have been paid in respect of a single comparable whole-time employment.”.

Amendment of regulation S1

56.  For regulation S1(4) (suspension of pension on return to NHS employment) substitute–

“(4) The pension referred to in paragraph (1) becomes payable again–

(a) if the member for a period of 1 month–

(i) ceases to be in any NHS employment; or

(ii) reduces the number of hours worked to 16 or less; or

(b) if sooner than events described in sub-paragraph (a)–

(i) from the date of his 70th birthday if the pension referred to in paragraph (1) becomes payable on or before 31st March 2008; or

(ii) from the date of his 75th birthday if the pension referred to in paragraph (1) becomes payable on or after 1st April 2008.”.

Amendment of regulation S2

57.—(1) Regulation S2 (reduction of pension on return to NHS employment) is amended as follows.

(2) For paragraphs (1) and (1A) substitute–

“(1) Subject to paragraph (12), this regulation applies to a member–

(a) until he attains the age of 60;

(b) who is in receipt of a relevant pension; and

(c) who continues in, or subsequently returns to, NHS employment.

(1A) A relevant pension for the purpose of this regulation is a pension payable–

(a) in respect of pensionable employment that ceased before 1st April 2008–

(i) under any of regulations E2 to E3C; or

(ii) in accordance with regulation E6(2)(b);

(b) in respect of pensionable employment that ceased on or after 1st April 2008–

(i) any of regulations E2 to E3;

(ii) in accordance with regulation E3A(2)(d)(ii); or

(iii) except where paragraph (c) applies, in accordance with E6(2)(b); or

(c) where the member is a special class officer–

(i) if regulation E1; or

(ii) if regulation R2(3)(b) applies to the member,

in accordance with E6(2)(b).”.

(3) For paragraph (3) substitute–

“(3) If the relevant pension is one referred to in paragraph (1A)(a) or (c)–

(a) the member’s pension will be reduced by the appropriate amount; and

(b) the appropriate amount is the difference between the member’s previous pay and the aggregate of–

(i) the amount of the member’s pension (including any amount by which that pension has been reduced pursuant to an election under regulation E11); and

(ii) the amount of the member’s pay from NHS employment for the financial year after the pension becomes payable.

(3A) If the relevant pension is one referred to in paragraph (1A)(b), the member’s pension will be reduced in accordance with paragraphs (3B) to (3D) if amount A exceeds the member’s previous pay.

(3B) The reduction in that member’s pension shall be equal to the difference between amount A and the member’s previous pay, but shall not exceed amount B.

(3C) For the purposes of paragraphs (3A) and (3B), amount A is the aggregate of–

(a) the amount of the member’s pay from NHS employment for any financial year after the pension becomes payable; and

(b) amount B.

(3D) For the purposes of paragraphs (3B) and (3C), amount B is the difference between–

(a) the amount of the member’s pension (including any amount by which that pension has been reduced pursuant to an election under regulation E7); and

(b) the amount of an actuarially reduced pension.”.

(4) In paragraph (11), in the appropriate place in alphabetical order insert–

““actuarially reduced pension” means such annual amount as the Scottish Ministers determine, after consulting the scheme actuary, to be the amount that would have been payable to the member (regardless of whether the member has reached normal minimum pension age or protected minimum pension age) if the member had become entitled to a pension–

(5) For paragraph (12), substitute–

“(12) This regulation does not apply to–

(a) practice staff in respect of whom a pension is payable under any of regulations E1 to E6 who were employed by a registered medical practitioner on both 31st August 1997 and 1st September 1997 and who–

(i) were ineligible to rejoin the scheme with effect from 1st September 1997; or

(ii) made an election not to rejoin the scheme with effect from that date and who have not cancelled that election; and

(b) members who are transferred into NHS employment as a result of a transfer of an undertaking to the employer.”.

Insertion of new regulation S3A

58.  After regulation S3 (benefits in respect of pensionable employment after pension becomes payable) insert–

“Benefits in respect of pensionable employment after pension becomes payable under regulation E2A

S3A.—(1) This regulation applies to a member in respect of whom a pension is payable under regulation E2A and who subsequently returns to pensionable employment.

(2) For the purposes of this regulation–

(a) the member’s “previous service” means the pensionable service in respect of which the member became entitled to receive a pension under regulation E2A; and

(b) the member’s “later service” means any pensionable service which accrues after becoming so entitled.

(3) Subject to paragraph (4), the member’s benefits in respect of later service shall be calculated without regard to the member’s previous service.

(4) For the purposes of regulation C2 (meaning of “pensionable service”) and regulation D1(3) and (4) (contributions by members), the member’s previous service and later service shall be aggregated.

(5) Subject to the following provisions of this regulation, a member who–

(a) is entitled to a lower tier pension in respect of his previous service; and

(b) satisfies the lower tier condition or, as the case may be, the upper tier condition in respect of his later service,

shall be entitled to the benefits described in paragraph (6).

(6) Those benefits are–

(a) the member’s original lower tier pension in respect of his previous service; and

(b) a lower tier pension or, as the case may be, an upper tier pension in respect of his later service.”.

Amendment of regulation S4

59.—(1) Regulation S4 (benefits on death in pensionable employment after pension becomes payable), is amended as follows.

(2) In the heading to regulation S4 after “pension” insert “under regulation E2”.

(3) For paragraphs (4) to (10) substitute–

“(4) If a member to whom this regulation applies leaves a surviving–

(a) spouse or civil partner; or

(b) nominated partner (if the member became entitled to the pension referred to in paragraph (1) on or after 1st April 2008),

the amount of pension payable to the surviving spouse, civil partner or nominated partner shall be the aggregate of the amounts referred to in paragraphs (5) and (7).

(5) Subject to paragraph (9), the amount payable in respect of the member’s previous service shall be equal to the amount of the member’s pension (if any) that was payable when he died.

(6) The amount referred to in paragraph (5) shall be paid for–

(a) the 3 months immediately following the member’s death; or

(b) the 6 months immediately following the member’s death if he leaves a dependent child who is dependent on the surviving spouse, civil partner or nominated partner.

(7) The amount payable in respect of the member’s later service shall be equal to the rate of the member’s pensionable pay when he died.

(8) The amount referred to in paragraph (7) shall be paid for the 6 months immediately following the member’s death.

(9) Paragraph (5) shall not apply if the aggregate of the spouse's, civil partner’s or nominated partner’s pension and any child allowance which would otherwise be payable under these Regulations in respect of the member’s previous service is greater.

(10) Upon expiry of the 3 month or, as the case may be, 6 month period referred to in paragraph (6), the amount of the surviving spouse's, civil partner’s or nominated partner’s pension in respect of the member’s previous service shall be the amount determined in accordance with regulation G3 (widow’s pension when member dies after pension becomes payable).

(11) Upon expiry of the 6 month period referred to in paragraph (8), the amount of the surviving spouse's, civil partner’s or nominated partner’s pension in respect of the member’s later service shall be equal to one-half of the rate of pension mentioned in paragraph (3A) that would have been payable to the member.

(12) If a member to whom this regulation applies leaves a dependent child but–

(a) does not leave a surviving spouse or civil partner; and

(b) a nominated partner pension is not payable in respect of his later service,

the child allowance, for the 6 months immediately following the member’s death, shall be equal to the aggregate of the member’s rate of pensionable pay when he died and the amount of the member’s pension (if any) that he was receiving at that time.

(13) If a member to whom this regulation applies leaves a dependent child not dependent on a surviving spouse or civil partner and a nominated partner pension is not payable in respect of his later service, the child allowance, for the 6 months immediately following the member’s death, will be the aggregate of the member’s pensionable pay when he or she died and the amount of the member’s pension (if any) that he was receiving at the time.

(14) Subject to paragraph (15), except where a child allowance is payable at the rate mentioned in paragraph (12) or (13), the child allowance in respect of the member’s later service shall–

(a) be paid as a proportion of the rate of pension mentioned in paragraph (3A) that would have been payable to the member; and

(b) such proportion shall be determined in accordance with the circumstances as described in regulation H3 (child allowance when member dies in pensionable employment).

(15) If a member to whom this regulation applies leaves a child who was a dependent child both at the time the member terminated his previous service and when he died, any child allowance payable under these Regulations shall be calculated according to–

(a) regulation H4 (child allowance when member dies after pension becomes payable) in respect of the pension already in payment; and

(b) regulation H3 in respect of later pensionable employment.

(16) If the aggregate of the pensionable service used in the calculation referred to in paragraph (15)(a) and that used in the calculation referred to in paragraph (15)(b) (“the member’s aggregated service”) is less than 10 years, additional service will be allocated to the later period of pensionable employment for the purpose of the calculation under regulation H3.

(17) The amount of additional service referred to in paragraph (16) is the difference between 10 years pensionable service and the member’s aggregated service.”.

Insertion of new regulation S4A

60.  After regulation S4 insert–

“Benefits on death in pensionable employment after pension under regulation E2A becomes payable

S4A.—(1) This regulation applies to a member in respect of whom a pension is payable under regulation E2A (ill health pension on early retirement) who–

(a) returns to pensionable employment after that pension becomes payable; and

(b) dies in pensionable employment.

(2) For the purposes of this regulation, the member’s “previous service” means the pensionable service in respect of which the member became entitled to receive a lower or upper tier pension under regulation E2A and the member’s “later service” means any pensionable service which accrues after becoming so entitled.

(3) Subject to paragraph (4), the member’s benefits in respect of later service shall be calculated without regard to the member’s previous service.

(4) For the purposes of regulation C2 and regulation D1(3) and (4), the member’s previous service and later service shall be aggregated.

(5) If this regulation applies, a lump sum payable on the member’s death shall be payable in addition to any lump sum payable under regulation F2 (lump sum when member dies after pension becomes payable).

(6) The additional lump sum referred to in paragraph (5) shall be equal to 5 times the amount of the pension that would have been payable to the member had he left NHS employment and been entitled to an upper tier pension based on his later service under regulation E2A on the date of the member’s death.

(7) If a member to whom this regulation applies leaves a surviving spouse, civil partner or nominated partner, the amount of pension payable to the surviving spouse, civil partner or nominated partner shall be the aggregate of the amounts referred to in paragraphs (8) and (10).

(8) Subject to paragraph (12), the amount payable in respect of the member’s previous service shall be equal to the amount of the member’s pension (if any) that was payable when he died.

(9) The amount referred to in paragraph (8) shall be paid for–

(a) the 3 months immediately following the member’s death; or

(b) the 6 months immediately following the member’s death if the member leaves a dependent child who is dependent on the surviving spouse, civil partner or nominated partner.

(10) The amount payable in respect of the member’s later service shall be equal to the member’s rate of pensionable pay when he died.

(11) The amount referred to in paragraph (10) shall be paid for the 6 months immediately following the member’s death.

(12) Paragraph (8) shall not apply if the aggregate of the spouse's, civil partner’s or nominated partner’s pension and any child allowance which would otherwise be payable under these Regulations in respect of the member’s previous service is greater.

(13) Upon expiry of the 3 month or, as the case may be, 6 month period referred to in paragraph (9), the amount of the surviving spouse's, civil partner’s or nominated partner’s pension in respect of the member’s previous service shall be the amount determined in accordance with regulation G3 (widows pension when member dies after pension becomes payable).

(14) Upon expiry of the 6 month period referred to in paragraph (11), the amount of the surviving spouse's, civil partner’s or nominated partner’s pension in respect of the member’s later service shall be equal to one-half of the rate of pension that would have been payable to the member had he become entitled to the pension mentioned in paragraph (6).

(15) If a member to whom this regulation applies leaves a dependent child but does not leave a surviving spouse, civil partner, or nominated partner, the child allowance, for the 6 months immediately following the member’s death, shall be equal to the aggregate of–

(a) the member’s rate of pensionable pay when he died; and

(b) the amount of the member’s pension (if any) that he was receiving at that time.

(16) Subject to paragraph (17), except where a child allowance is payable at the rate mentioned in paragraph (15), the child allowance in respect of the member’s later service shall–

(a) be paid as a proportion of the rate of pension that would have been payable to the member had he become entitled to the pension mentioned in paragraph (6); and

(b) such proportion shall be determined in accordance with the circumstances as described in regulation H3 (child allowance when member dies in pensionable employment).

(17) If a member to whom this regulation applies leaves a child who was a dependent child both at the time the member terminated his previous service and when he died, any child allowance payable under these Regulations shall be calculated according to–

(a) regulation H4 (child allowance when member dies after pension becomes payable) in respect of the pension already in payment; and

(b) regulation H3 in respect of later pensionable employment.

(18) If the aggregate of the pensionable service used in the calculation referred to in paragraph (17)(a) and that used in the calculation referred to in paragraph (17)(b) (“the member’s aggregated service”) is less than 10 years, additional service will be allocated to the later period of pensionable employment for the purpose of the calculation under regulation H3.

(19) The amount of additional service referred to in paragraph (18) is the difference between 10 years pensionable service and the member’s aggregated service.”.

Amendment of regulation T2A

61.—(1) Regulation T2A (deduction of tax: further provisions) is amended as follows.

(2) In paragraph (2) for “Where” substitute “Subject to paragraph (2A), if”.

(3) After paragraph (2) insert–

“(2A) The member’s present or future benefits in respect of which any charge under paragraph (2) arises shall be reduced by an amount that fully reflects the amount of tax paid by the scheme administrator and shall be calculated by reference to advice provided by the scheme actuary for that purpose.”.

New regulation U4

62.  After regulation U3 (accounts and actuarial reports) insert–

“Cost Sharing

U4.—(1) The actuarial report referred to in regulation U3 (accounts and actuarial reports) must specify–

(a) a recommended contribution rate (RCR); and

(b) a projected yield from members' contributions (PYM).

(2) Where the member contribution rate or benefits in England and Wales provided by the National Health Service Pension Scheme Regulations 1995(23) have changed as a consequence of determinations made by the Secretary of State under regulation U4 of those regulations, the actuarial report referred to in regulation U3 (accounts and actuarial reports) must also specify–

(a) a recommended contribution rate (RCR1), as if the changes in England and Wales had been applied in Scotland; and

(b) a projected yield from members' contributions (PYM1) as if the changes in England and Wales had been applied in Scotland.

(3) Where the member contribution rate or benefits in England and Wales provided by the National Health Service Pension Scheme Regulations 1995 have changed as a consequence of determinations made by the Secretary of State under regulation U4 of those regulations, the initial employers' contribution rate (IECR) shall be calculated as RCR1 minus PYM1.

(4) Where the member contribution rate or benefits in England and Wales provided by the National Health Service Pension Scheme Regulations 1995 have not changed as a consequence of determinations made by the Secretary of State under regulation U4 of those regulations, the initial employers' contribution rate (IECR) shall be calculated as RCR minus PYM.

(5) Subject to paragraph (6) employing authorities shall pay contributions under regulation D2 (contributions and other payments by employing authorities) at the rate of IECR.

(6) In the event that IECR is more than one percentage point greater than or less than the rate payable by employing authorities in England and Wales under regulation U4 of the National Health Service Pension Scheme Regulations 1995, for the same period, the relevant member contribution rates and employer contribution rates will be subject to review by Scottish Ministers having–

(a) taken advice from the scheme actuary; and

(b) consulted with Her Majesty’s Treasury and such employee and employer representatives as appear to the Scottish Ministers to be appropriate.”.

Amendment of Schedule 1

63.—(1) Schedule 1 (medical and dental practitioners) is amended as follows.

(2) In paragraph 2A (membership: locum practitioners)–

(a) sub-paragraph (4) is omitted; and

(b) in sub-paragraph (5), for “Except where sub paragraph (4) applies, no” substitute “No”.

(3) In paragraph 8(2) (limit on pensionable earnings – dental practitioners) after “1995” insert “and ending before 1st April 2008”.

(4) In paragraph 9(5) (officer service treated as practitioner service) after “E2” insert “or E2A”.

(5) For paragraph 10(2) (contributions to the scheme) substitute–

“(2) The contribution rate for practitioners and non GP providers is as set out in the following tables.

(2A) The Scottish Ministers may make a determination substituting any or all of the amounts of pensionable earnings or contribution rates specified in the tables in sub-paragraph (2) with effect from the date specified in the determination, and before making a determination the Scottish Ministers must consider–

(a) the advice of the scheme actuary; and

(b) in accordance with regulation U4 (cost sharing), advice from such employee and employer representatives as the Scottish Ministers considers appropriate.

(2B) If, apart from this paragraph, the earnings for a scheme year in respect of a member’s practitioner or non-GP provider service would not be a whole number of pounds, those earnings will be rounded down to the nearest whole pound.

(2C) If in the 2008–2009 scheme year a member is in practitioner and non-GP provider service as well as (concurrently) employment other than as a practitioner in respect of which he is liable to pay contributions in accordance with regulation D1, the contributions payable in respect of the member's–

(a) practitioner or non-GP provider service, shall be determined in accordance with the provisions of these Regulations that apply to a practitioner or non-GP provider; and

(b) employment as an officer, shall be determined in accordance with the provisions of these Regulations that apply to an officer.

(2D) Sub-paragraphs (2E) to (2N) apply to practitioners (other than a dentist performer) and non-GP providers.

(2E) If the practitioner or non GP provider–

(a) was in pensionable employment throughout the 2007–2008 scheme year or began such employment during that year; and

(b) was in such employment on 1st April 2008,

sub-paragraphs (2F) to (2H) apply.

(2F) If the practitioner or non-GP provider–

(a) was engaged in pensionable employment as a practitioner or non-GP provider throughout the whole of the 2006–2007 scheme year;

(b) has, in accordance with paragraph 23, certified his pensionable earnings for the 2006–2007 scheme year; and

(c) forwarded a record of those earnings to–

(i) the contracting Health Board; or

(ii) someone appointed on its behalf, or is not required to certify earnings in accordance with that paragraph but the contracting Health Board or someone appointed on its behalf has the member’s final pensionable earnings figure,

the contributions payable for the 2008–2009 scheme year shall be those specified in column 2 of table 2 in respect of the amount of pensionable earnings referred to in column 1 of that table which correspond to the certified or final earnings for the aggregated total of all practitioner or provider sources for the 2006–2007 scheme year.

(2G) If the practitioner or non-GP provider–

(a) was engaged in pensionable employment as practitioner or non-GP provider throughout the whole of the 2005–2006 scheme year; and

(b) has, in accordance with paragraph 23, certified the member’s pensionable earnings for the 2005–2006 scheme year and forwarded a record of those earnings to the contracting Health Board or someone appointed on its behalf, or is not required to certify earnings in accordance with that paragraph but the contracting Health Board or someone appointed on its behalf has the member’s final pensionable earnings figure,

the contributions payable for the 2008–2009 scheme year shall be those specified in column 2 of table 3 in respect of the amount of pensionable earnings referred to in column 1 of that table which correspond to the certified or final earnings for the aggregated total of all practitioner or provider sources for the 2005–2006 scheme year.

(2H) If sub-paragraph (2F) or (2G) does not apply–

(a) that practitioner’s or, as the case may be, non-GP provider’s pensionable earnings in respect of the 2008–2009 scheme year shall be the amount agreed between–

(i) the contracting Health Board or someone appointed on its behalf on the one hand; and

(ii) the practitioner or provider on the other,

as representing their estimate of the practitioner’s or non-GP provider’s earnings from all practitioner or provider sources for that year; and

(b) contributions payable for that year shall be those specified in column 2 of table 1 in respect of the amount of pensionable earnings referred to in column 1 of that table which corresponds to those estimated earnings.

(2I) If the practitioner or non GP provider commences pensionable employment for the first time (having no earlier practitioner or non-GP provider service) at any time during the 2008–2009 scheme year–

(a) that practitioner’s or, as the case may be, non-GP provider’s pensionable earnings for that scheme year shall be the amount agreed between the contracting Health Board or someone appointed on their behalf on the one hand and the practitioner or provider on the other as representing their estimate of the practitioner’s or non-GP provider’s earnings from all practitioner or provider sources for that year; and

(b) contributions payable for the 2008–2009 scheme year shall be those specified in column 2 of table 1 in respect of the amount of pensionable earnings referred to in column 1 of that Table which corresponds to those estimated earnings.

(2J) If the practitioner or non-GP provider–

(a) commences further pensionable employment as a practitioner or non-GP provider at any time during the 2008–2009 scheme year (“the later employment”);

(b) has existing or previous employment during that scheme year as a practitioner or as a non-GP provider in respect of which he is, or was, liable to pay contributions in accordance with this paragraph (“the earlier employment”); and

(c) regardless of whether or not the practitioner or non-GP provider also is, or previously was, in NHS employment other than as a practitioner during the 2008–2009 scheme year,

that practitioner or non-GP provider must pay contributions in respect of the later employment at the same rate as that which applied to the earlier employment.

(2K) If the practitioner or non-GP provider–

(a) commences employment as a practitioner or non-GP provider at any time during the 2008–2009 scheme year (“the later employment”);

(b) has previous employment during that scheme year in respect of which he was liable to pay contributions to the scheme as a dentist performer in accordance with this paragraph (“the earlier employment”);

(c) has ceased the earlier employment prior to commencing the later employment; and

(d) regardless of whether or not the practitioner or non-GP provider also is, or previously was, in NHS employment other than as a practitioner during the 2008–2009 scheme year,

that practitioner or non-GP provider must pay contributions in respect of the later employment at the same rate as that which applied to the earlier employment.

(2L) If the practitioner or non-GP provider–

(a) commences employment as a practitioner or non-GP provider at any time during the 2008–2009 scheme year (“the later employment”);

(b) has no previous practitioner or non-GP provider employment in that scheme year;

(c) has previous employment as an officer on a whole-time or part-time basis employment during that scheme year (excluding any employment under a zero hours contract) in respect of which he was liable to pay contributions to the scheme in accordance with regulation D1 (“the earlier employment”); and

(d) has ceased the earlier officer employments prior to commencing the later employment,

that practitioner or non-GP provider must pay contributions in respect of the later employment at the same rate as that which applied to the earlier officer employment.

(2M) Where sub-paragraph (2L) applies and the practitioner or non-GP provider had two or more earlier officer employments, that practitioner or non-GP provider must pay contributions in respect of the later employment at the same rate as that which applied to whichever of the earlier officer employments was the last to cease.

(2N) Where sub-paragraph (2M) applies and all earlier officer employments or the last two of them cease on the same day–

(a) that practitioner’s or non-GP provider’s pensionable earnings in respect of the later employment referred to in sub-paragraph (2L)(a) shall be the amount agreed between the contracting Health Board or someone appointed on its behalf on the one hand and the practitioner or provider on the other as representing their estimate of the practitioner’s or provider’s pensionable earnings from all practitioner or provider sources for that year; and

(b) contributions payable for the 2008–2009 scheme year shall be those specified in column 2 of table 1 in respect of the amount of pensionable earnings referred to in column 1 of that table which corresponds to those estimated earnings.

(2O) For the purposes of determining the relevant contribution rate for the 2008–2009 scheme year for a practitioner (other than a registered medical practitioner who is a locum practitioner, a GP provider or GP performer) who for the purposes of paragraphs 2P to 2W shall be referred to as a dental practitioner and who is in pensionable employment as a dental practitioner on both 31st March 2008 and 1st April 2008.

(2P) If–

(a) a dental practitioner was in pensionable employment throughout the 2007–2008 scheme year;

(b) a dental practitioner is in pensionable employment on 1st April 2008; and

(c) full details of that dental practitioners 2007/08 pensionable pay are known,

the member must pay contributions at the rate specified in column 2 of table 1 in sub paragraph (2) in respect of the amount of pensionable pay referred to in column 1 of that table which corresponds to the member’s pensionable pay received during that year.

(2Q) If–

(a) a dental practitioner commences pensionable employment during the 2007–2008 scheme year;

(b) a dental practitioner is in that pensionable employment on 1st April 2008; and

(c) full details of that dental practitioners 2007/08 pensionable pay are known,

the amount of the member’s pensionable pay shall be determined by the formula–

(2R) If sub-paragraphs (2P) and (2Q) do not apply or a dental practitioner member commences pensionable employment for the first time (having no earlier pensionable employment at any time during the 2008–2009 scheme year)–

(a) that members pensionable earnings for that scheme year shall be determined by applying the formula–

(b) the dental practitioner must pay contributions at the rate specified in column 2 of the table in respect of the amount of pensionable pay referred to in column 1 of that table in sub-paragraph (2) which corresponds to the member’s pensionable pay calculated in accordance with this sub-paragraph.