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(2S) If a dental practitioner–

(a) commences further pensionable employment as a dental practitioner at any time during the 2008–2009 scheme year (“the later employment”); and

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

that dental practitioner must pay contributions in respect of the later employment at the same rate as that which applied to the earlier employment.

(2T) If a dental practitioner–

(a) commences employment as a dental practitioner 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 practitioner (other than as a dental practitioner) or non GP provider in accordance with this sub-paragraph (“the earlier employment”);

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

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

that dental practitioner must pay contributions in respect of the later employment at the same rate as that which applied to the earlier employment.

(2U) If a dental practitioner–

(a) commences employment as a dental practitioner at any time during the 2008–2009 scheme year (“the later employment”);

(b) has no previous dental practitioner 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 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 dental practitioner must pay contributions in respect of the later employment at the same rate as that which applied to the earlier officer employment.

(2V) Where sub-paragraph (2U) applies and the dental practitioner had two or more earlier officer employments, that dental practitioner 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.

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

(a) that dental practitioner’s pensionable earnings in respect of the later employment referred to in sub-paragraph (2U)(a) shall be the amount estimated as in sub-paragraph (2R) as representing an estimate of that dental practitioner’s pensionable earnings 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.

(2X) If none of the previous sub-paragraphs of this paragraph apply, for the purpose of determining a member’s relevant contribution rate–

(a) the Scottish Ministers must determine the amount of the member’s pensionable pay to be attributed to the 2008–2009 scheme year; and

(b) in so doing must, in addition to the matters referred to in sub-paragraph (2A), have regard to the pensionable pay attributable to pensionable employment comparable to the member’s employment, prevailing pay scales and prevailing rates of pensionable allowances.”.

(6) In paragraph 10(3)(a) omit “and reaches age 65”.

(7) For paragraph 11(2) (normal retirement pension) substitute–

“(2) In respect of–

(a) any scheme year prior to the 2008–2009 scheme year, the member’s uprated earnings are to be calculated in the manner determined by the Scottish Ministers having consulted such professional organisations as the Scottish Ministers consider appropriate; and

(b) the 2008–2009 scheme year and any later scheme year the member’s uprated earnings are to be calculated by uprating the member’s pensionable earnings by the amount of the annual increase due under the provisions of the Pensions (Increase) Act 1971(24) and Section 59 of the Social Security Pensions Act 1975, plus 1.5% annually.

(3) Nothing in this paragraph shall be taken to require the Scottish Ministers to revisit the calculation of uprated earnings referred to in sub-paragraph (2)(a).”.

(8) In paragraph 12–

(a) for “regulation E2 (early retirement pension (ill health) is” substitute “regulations E2 and E2A are”;

(b) for “that regulation” substitute “regulation E2 or regulation E2A(4) to (6)”; and

(c) after sub paragraph (2) insert–

“(3) Regulation E2A is modified so that the definition of “regular employment of like duration” in paragraph (18) of that regulation means such employment as the Scottish Ministers consider would involve a similar level of engagement in the member’s current pensionable service as a practitioner.”.

(9) After paragraph 16A (increased surviving civil partner’s pension) insert–

“Increased dependent surviving nominated partner’s pension

16B.  In the case of a member who made a nomination under regulation G15 (dependent surviving nominated partner’s pension) that regulation is modified so that the lump sum payable on the member’s retirement will be reduced by 1.96 per cent of uprated earnings for each complete year of practitioner service before 6th April 1988 plus the relevant daily proportion for each additional day.

Increased surviving partner pension

16C.  In the case of a member who made an election under regulation G17 (increased surviving partner’s pension) that regulation is modified so that the lump sum payable on the member’s retirement will be reduced by 1.96 per cent of uprated earnings for each complete year of practitioner service before 6th April 1988 plus the relevant daily proportion for each additional day.”.

(10) For paragraph 17 (child allowance – member dies in pensionable employment) substitute–

“Child allowance – member dies in pensionable employment

17.  In the case of a member who dies in pensionable employment as a practitioner–

(a) regulation H3(4C), (4D), (6) and (7) is modified so that the references to the rate of the member’s pensionable pay when he died is treated, in relation to the member’s employment as a practitioner, as references to the average rate of the member’s pensionable earnings during the last complete quarter before the member died; and

(b) regulation H3(10) and (12) is modified so that the reference to the member’s final year’s pensionable pay when he died is treated as a reference to the yearly average of the member’s uprated earnings at the date of death.

Preserved pension

17A.  Regulation E6 (preserved pension) is modified so that the definition of “regular employment of like duration” in paragraph (14) 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.”.

(11) Paragraph 18(6) (members away from work and maternity absence) is omitted.

(12) After paragraph 22 (reduction of pension) insert–

“Benefits on death in pensionable employment after pension becomes payable

22A.  The following provisions are modified so that the reference to the member’s rate of pensionable pay when he dies is treated as a reference to the average rate of the member’s pensionable earnings during the last complete quarter before the member died–

(a) regulation S4(7) and (12) (benefits on death in pensionable employment after pension becomes payable); and

(b) regulation S4A(10) and (15)(a) (benefits on death in pensionable employment after pension under regulation E2A becomes payable).”.

Amendment of Schedule 1A

64.—(1) Schedule 1A (pension sharing on divorce or nullity of marriage) is amended as follows.

(2) After paragraph 2(b) (lump sum on death), insert–

“(c) the reference in regulation F5(2) and (4) to “member’s personal representative” shall be a reference to “personal representative of the person entitled to a pension credit or, as the case may be, the pension credit member”;

(d) for regulation F5(6) substitute–

“(6) A nomination may only be made by a person entitled to a pension credit, or as the case may be, a pension credit member under the scheme.”;

(e) for regulation F5(9) substitute–

“(9) A person entitled to a pension credit, or as the case may be, a pension credit member whose credit was implemented on, or after, 1st April 2008 cannot give a notice referred to in paragraph (3)(a).”; and

(f) in regulation F5(12) omit sub-paragraph (d).”.