Office of Public Sector Information

(2) For the purposes of paragraph (1)(b)(iii)—

(a) a body corporate is to be treated as another person’s associated company if that person has control of it, except if that person is an employing authority; and

(b) a person shall be taken to have control of a body corporate if he exercises, or is able to exercise, or is entitled to acquire, direct or indirect, control over its affairs.

(3) A company limited by guarantee or other body corporate which provides or is to provide OOH services and which wishes to be approved as an employing authority must make a written application to a Primary Care Trust or Local Health Board appointed by the Secretary of State to act on the Secretary of State’s behalf (“the appointed Trust or Board”).

(4) An application referred to in paragraph (3) may specify the date from which approval by the appointed Trust or Board (if given) shall have effect (“the nominated date”).

(5) If a company limited by guarantee or other body corporate makes an application and—

(a) the appointed Trust or Board is satisfied that the company or other body corporate meets the conditions for approval or will do so at any nominated date which is later than the approval date; and

(b) it approves that application,

that approval shall take effect on the later of the nominated date and the approval date.

(6) If paragraph (5) applies, NHS employment shall be treated as commencing on the later of the nominated date (if any) and the approval date.

(7) For the purposes of this regulation the conditions for approval are those referred to in paragraph (1)(a) or (b) as the case may be.

(8) The appointed Trust or Board may give an OOH provider a notice in writing terminating its participation in the Scheme where that provider—

(a) does not have in force a guarantee, indemnity or bond as required by the Secretary of State in accordance with regulation 3.C.4;

(b) has ceased to satisfy the conditions for approval;

(c) has notified the Trust or Board that any one of the following events has occurred in respect of it—

(i) a proposal for a voluntary arrangement has been made or approved under Part I of the Insolvency Act 1986(102) (“the 1986 Act”); or

(ii) an administration application has been made, or a notice of intention to appoint an administrator has been filed with the court, or an administrator has been appointed under Schedule B1 to the 1986 Act; or

(iii) a receiver, manager, or administrative receiver has been appointed under Part III of the 1986 Act; or

(iv) a winding-up petition has been presented, a winding-up order has been made or a resolution for voluntary winding-up has been passed under Part IV or Part V of the 1986 Act or an instrument of dissolution has been drawn up in accordance with section 58 of the Industrial and Provident Societies Act 1965(103); or

(v) notice has been received by it that it may be struck off the register of companies, or an application to strike it off has been made, under Part XX of the Companies Act 1985(104).

(9) An OOH provider—

(a) must give the appointed Trust or Board notice in writing upon the occurrence of any of the events referred to in paragraph (8)(c) and must give such notice on the same day as that event;

(b) that wishes to cease to participate in the Scheme must give the appointed Trust or Board and its employees not less than 3 months notice in writing (to commence with the date of the notice) of that fact.

(10) An OOH provider must cease to participate in the scheme on—

(a) such date as the appointed Trust or Board may specify in a notice under paragraph (8);

(b) the day upon which the period referred to in paragraph (9)(b) expires if a notice under that provision has been given.

CHAPTER 3.B MEMBERSHIP

3.B.1    Eligibility: general

(1) A person is eligible to be an active member of the Scheme if conditions A to C are met and the person is not prevented by regulation 3.B.2, 3.B.3 or 3.B.6.

(2) Condition A is that the person is in practitioner service.

(3) Condition B is that the person—

(a) enters practitioner service on or after 1st April 2008 and meets any one of the other scheme conditions (see paragraph (5)), or

(b) entered that service before that date and on that date was not an active member of the NHS Pension Scheme 1995 in that service or any other NHS employment.

(4) Condition C is that the person has not reached the age of 75.

(5) The “other scheme conditions” are that—

(a) the person has not previously been an active member of the NHS Pension Scheme 1995;

(b) the person ceased to be an active member of the NHS Pension Scheme 1995 at least 12 months before entering the employment mentioned in paragraph (3)(a) or (b) without becoming a pensioner member or a deferred member of that Scheme;

(c) the person ceased to be an active member of the NHS Pension Scheme 1995 less than 12 months before entering the employment mentioned in paragraph (3)(a) or (b) without becoming a pensioner member or a deferred member of that Scheme and has received a repayment of contributions in respect of that membership; or

(d) the person ceased to be an active member of the NHS Pension Scheme1995 on leaving NHS employment and before the person re-entered such employment—

(i) a transfer payment was made in respect of the person under Part M of that Scheme, or

(ii) the person made an application under regulation M2 of that Scheme (exercising a right to transfer or buy-out) from which the person may not withdraw,

(e) but sub-paragraph (d) will not apply if the Secretary of State has permitted such a person to rejoin the NHS Pension Scheme 1995 in the circumstances described in regulation B2(3) of the NHS Pension Scheme regulations 1995.

(6) This regulation shall apply to any person who has previously been an active member of a corresponding health service scheme as though in paragraph (3) and (5) any reference to—

(a) “NHS Pension Scheme 1995” includes a reference to that corresponding health service scheme, and

(b) “NHS employment” includes a reference to—

(i) employment with an employer in respect of whom a direction has been made under section 7 of the Superannuation (Miscellaneous Provisions) Act 1967(105),

(ii) employment to which regulations made under section 10 of the Superannuation Act 1972(106) and having effect in Scotland apply,

(iii) employment to which regulations made under Article 12 of the Superannuation (Northern Ireland) Order 1972(107) apply,

(iv) employment to which a scheme made under section 2 of the Superannuation Act 1984 (an Act of Tynwald)(108) applies, and

(v) employment with an employer with whom an agreement has been made under section 235 of the 2006 Act.

3.B.2    Restrictions on eligibility: general

(1) A person is not eligible to be an active member of the Scheme if the person—

(a) became a pensioner member of the NHS Pension Scheme 1995 before 1st April 2008, or

(b) became a pensioner member or a deferred member of that Scheme on or after that date.

(2) A person is not eligible to be an active member of the Scheme in respect of service in an employment if the person is an active member of a superannuation scheme established under section 1 or 9 of the Superannuation Act 1972 in respect of service in that employment.

(3) A person who holds an honorary appointment and does not at the same time hold any other employment which entitles him to be a member of the Scheme is not eligible to be an active member of the Scheme.

(4) A person is not eligible to be an active member of the Scheme in any further employment if the person—

(a) becomes entitled to a tier 2 pension under regulation 3.D.7, and

(b) opts to exchange that pension for a lump sum in accordance with regulation 3.D.11.

(5) A person who is entitled to the immediate payment of a pension under the Scheme under a regulation that requires the person not to be in NHS employment may only be an active member in accordance with—

(a) regulation 3.D.5 (partial retirement),

(b) regulation 3.G.4 (effect of re-employment on tier 2 ill-health pensions),or

(c) Chapter 3.G.

3.B.3    Concurrent employments

A practitioner may participate in the scheme in respect of employment as a practitioner even if he also participates in Part 2 in respect of concurrent whole-time or part-time employment as an officer (within the meaning of Part 2).

Joining and leaving the Scheme

3.B.4    Joining the Scheme

(1) A person entering employment with an employing authority in which the person is eligible to be an active member of the Scheme becomes such a member, unless regulation 3.B.5(4) or 3.B.7 applies.

(2) A person who is eligible to be such a member by virtue of falling within regulation 3.B.1(3)(b) may opt to become such a member by giving notice in writing to the employing authority.

(3) A person who whilst an active member in any employment has exercised the option to opt out of the Scheme under regulation 3.B.5(1) and is eligible to be an active member—

(a) in that employment, or

(b) in a later employment to which paragraph (1) does not apply because of regulation 3.B.5(5),

may opt to become an active member in the employment in which the member is eligible to be such a member by giving notice in writing to the employing authority in such form as the Secretary of State requires.

(4) A notice under paragraph (3) takes effect—

(a) from the beginning of the first pay period to begin after the notice is received by the employing authority, or

(b) if the notice specifies a date that is the first day of a later pay period, from that date.

(5) A notice under paragraph (3) may not be given by a person who is absent from work for any reason.

(6) Paragraph (1) is subject to regulation 3.B.5(5).

3.B.5    Opting out of the Scheme

(1) A person who is an active member of the Scheme in any employment may opt at any time to cease to be such a member by giving notice in writing to the person’s employing authority.

(2) A person who so opts ceases to be such a member on the date the notice takes effect.

(3) The notice takes effect—

(a) from the beginning of the first pay period to begin after the notice is received by the employing authority, or

(b) if the notice specifies a later date, from the beginning of the first pay period after that in which the specified date falls.

(4) A person within regulation 3.B.4(1) in respect of an employment (automatic membership on entering employment) who gives notice in writing under paragraph (1) before the end of the person’s first pay period in the employment is treated as not having become an active member under that regulation.

(5) Regulation 3.B.4(1) does not apply to a person entering an employment with an employing authority (“the later employment”) if—

(a) the person has previously given notice under paragraph (1) in respect of an employment with the same authority that has ceased (“the earlier employment”), and

(b) either—

(i) the period beginning with the day following that on which the earlier employment ceased and ending with the day before the later employment begins, or

(ii) the period beginning with the day following that on which a relevant intermediate employment ceased and ending with the day before the later employment begins,

(c) is less than 12 months.

(6) An employment is a relevant intermediate employment for the purposes of paragraph (5) if—

(a) regulation 3.B.4(1) did not apply to the person on entering it because of paragraph (5), and

(b) the person did not opt to become a member of the Scheme in that employment under regulation 3.B.4(3).

(7) A practitioner who opts not to contribute to the scheme in respect of all his employments as a practitioner may, nevertheless, participate in the scheme in respect of concurrent employment as an officer under Part 2.

3.B.6    Restriction on further participation in the Scheme

(1) A person who ceases to meet conditions A, B and C in regulation 3.B.1 in an employment or is prevented by regulation 3.B.2 from continuing to be an active member in an employment must cease to be an active member of the Scheme in that employment.

(2) Accordingly—

(a) a person within paragraph (1) may not make any further contributions to the Scheme under Chapter 3.C; and

(b) any further service of the person is not pensionable service for the purposes of the Scheme.

3.B.7    Membership: locum practitioners

(1) Regulation 3.B.4 does not apply to a locum practitioner.

(2) A locum practitioner may apply to join the Scheme by sending an application to the employing authority and submitting such evidence relating to his service as a locum practitioner and the contributions payable in respect of it as are required by the authority.

(3) On receiving such an application, such evidence and such contributions, the employing authority must submit the application to the Secretary of State.

(4) No application may be made under paragraph (2) in respect of a period of engagement as a locum practitioner ending earlier than ten weeks before the date of the application.

Chapter 3.C CONTRIBUTIONS

Basic contributions by members

3.C.1    Contributions by members

(1) Each active member must make contributions to the Scheme in respect of the member’s pensionable earnings in accordance with regulation 3.C.2.

(2) Contributions under paragraph (1) will be paid at the rate specified in regulation 3.C.2 and in accordance with this Chapter.

(3) A member who is absent from service in circumstances within regulation 3.A.4(1) to (3) may make contributions to the Scheme in respect of the member’s pensionable earnings in accordance with those provisions and regulation 3.C.2.

3.C.2    Members’ contribution rate

(1) Contributions under regulation 3.C.1(1) must be paid at the member’s contribution rate for the period in question.

(2) Subject to paragraph (3), a member’s contribution rate for that period is the percentage specified in Column 2 of the following Table in respect of the corresponding pensionable earnings range specified in Column 1 of the Table into which the member’s pensionable earnings fall.

(3) The Secretary of State may make a determination substituting any or all of the pensionable earnings amounts or contribution rates specified in the table in paragraph (2) with effect from a date specified in the determination.

(4) Before making a determination under paragraph (3), the Secretary of State must consider—

(a) the advice of the Scheme actuary; and

(b) in accordance with regulation 1.B.2 (cost sharing), advice from such employee and employer representatives as the Secretary of State considers appropriate.

(5) In paragraphs (6) to (11), a practitioner does not include a dentist performer.

(6) If a practitioner commences practitioner service for the first time (having no earlier practitioner service or earlier officer service) at any time during the 2008-2009 scheme year—

(a) that practitioner’s pensionable earnings in respect of that scheme year shall be the amount agreed between the host Trust or Board on the one hand and the practitioner on the other hand as representing their estimate of practitioner’s pensionable earnings from all practitioner sources for that year; and

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

(7) If a practitioner—

(a) commences further practitioner service (“the later service”) at any time during the 2008-2009 scheme year;

(b) at the time of commencing that later service—

(i) has other practitioner service as a practitioner in respect of which he is liable to pay contributions in accordance with paragraph (6) of this regulation, or

(ii) had previously been, but no longer is, in other practitioner service in respect of which he was liable to pay contributions in accordance with paragraph (6) of this regulation,

(“the earlier service”), and;

(c) regardless of whether or not the practitioner also is, or previously also was, in NHS employment under Part 2 of these regulations during the 2008-2009 scheme year,

the practitioner shall pay contributions in respect of the later service at the rate determined in accordance with paragraph (6) of this regulation in respect of the earlier service.

(8) If a practitioner—

(a) commences practitioner service as a practitioner (“the later service”) at any time during the 2008-2009 scheme year;

(b) had previous practitioner service during that scheme year in respect of which he was liable to pay contributions to the scheme as a dentist performer in accordance with paragraph (12) of this regulation (“the earlier service”), but

(c) had ceased the earlier service prior to commencing the later service, and

(d) regardless of whether or not the practitioner also is, or previously also was, in NHS employment under Part 2 of these regulations during the 2008-2009 scheme year,

the practitioner shall pay contributions in respect of the later service at the rate determined in accordance with paragraph (6) of this regulation in respect of the earlier service.

(9) If a practitioner—

(a) commences practitioner service as a practitioner (“the later service”) at any time during the 2008-2009 scheme year;

(b) at the time of commencing that later service had not been in any other practitioner service;

(c) prior to commencing that later service has been in NHS whole-time or part-time employment (excluding any employment under a zero hours contract) in respect of which he was liable to pay contributions to the scheme as an officer in accordance with regulation 2.C.2 (“the earlier service”), but

(d) had ceased all those earlier officer services prior to commencing the later service,

the practitioner shall pay contributions in respect of the later service at the rate determined in accordance with paragraph (6) of this regulation in respect of the earlier service.

(10) Where paragraph (9) applies and the practitioner had two or more earlier officer services, that practitioner shall pay contributions in respect of the later service referred to in paragraph (9)(a) at the rate determined—

(a) in accordance with regulation 2.C.2 of these regulations in respect of whichever of the earlier officer services is the last to cease, or

(b) where all of those earlier Officer services, or the last two or more of them, cease on the same day, in accordance with paragraph (6) of this regulation.

(11) Where paragraph (9) applies but for the fact that the earlier officer service, or one or more of them in the case of multiple earlier officer services, was a zero hours contract, the practitioner shall pay contributions in respect of the later service referred to in paragraph (9)(a) at the rate determined in accordance with paragraph (6) of this regulation.

(12) If a dentist performer commences practitioner service for the first time (having no earlier practitioner service or officer service) at any time during the 2008-2009 scheme year—

(a) that dentist performer’s pensionable earnings for that scheme year shall be calculated according to the formula—

where—

• EPE is an estimate of the dentist performer’s pensionable earnings from all dentist performer sources for the days of practitioner service in the scheme year; and

• NDPE is the number of days of practitioner service, and

(b) contributions payable for the 2008-2009 scheme year shall be those specified in column 2 of the table in paragraph (2) in respect of the amount of pensionable earnings referred to in column 1 of that table corresponding to the dentist performer’s pensionable earnings for the 2008–2009 scheme year calculated in accordance with this paragraph.

(13) If a dentist performer—

(a) commences further practitioner service as such a performer (“the later service”) at any time during the 2008-2009 scheme year;

(b) at the time of commencing that later service—

(i) has other practitioner service as a dentist performer in respect of which he is liable to pay contributions in accordance with paragraph (12) of this regulation, or

(ii) had previously been, but no longer is, in other practitioner service as a dentist performer in respect of which he was liable to pay contributions in accordance with paragraph (12) of this regulation,

(“the earlier service”), and;

(c) regardless of whether or not the practitioner also is, or previously also was, in NHS employment under Part 2 of these regulations during the 2008-2009 scheme year,

the practitioner shall pay contributions in respect of the later service at the rate determined in accordance with paragraph (12) of this regulation in respect of the earlier service.

(14) If a dentist performer—

(a) commences practitioner service as a dentist performer (“the later service”) at any time during the 2008-2009 scheme year;

(b) had previous practitioner service during that scheme year in respect of which he was liable to pay contributions to the scheme as a practitioner (other than a dentist performer) in accordance with paragraph (6) of this regulation (“the earlier service”), but

(c) had ceased the earlier service prior to commencing the later service, and

(d) regardless of whether or not the dentist performer also is, or previously also was, in NHS employment under Part 2 of these regulations during the 2008-2009 scheme year,

the dentist performer shall pay contributions in respect of the later service at the rate determined in accordance with paragraph (12) of this regulation in respect of the earlier service.

(15) If a dentist performer—

(a) commences practitioner service as a dentist performer (“the later service”) at any time during the 2008-2009 scheme year;

(b) at the time of commencing that later service had not been in any other practitioner service;

(c) prior to commencing that later service has been in NHS whole-time or part-time employment (excluding any employment under a zero hours contract) in respect of which he was liable to pay contributions to the scheme as an officer in accordance with regulation 2.C.2 (“the earlier service”), but

(d) had ceased all those earlier officer services prior to commencing the later service,

the dentist performer shall pay contributions in respect of the later service at the rate determined in accordance with regulation 2.C.2 of these regulations in respect of the earlier officer services.

(16) Where paragraph (15) applies and the dentist performer had two or more earlier officer services, that dentist performer shall pay contributions in respect of the later service referred to in paragraph (15)(a) at the rate determined—

(a) in accordance with regulation 2.C.2 of these regulations in respect of whichever of the earlier officer services is the last to cease, or

(b) where all of those earlier officer services, or the last two or more of them, cease on the same day, in accordance with paragraph (12) of this regulation.

(17) Where paragraph (15) would apply but for the fact that the earlier officer service, or one or more of them in the case of multiple earlier officer services, was a zero hours contract, the dentist performer shall pay contributions in respect of the later service referred to in paragraph (15)(a) at the rate determined in accordance with paragraph (12) of this regulation.

(18) Where, at any time during the 2008-2009 scheme year, a practitioner (other than a dentist performer) also commences practitioner service as a dentist performer (or vice versa) the practitioner service as a practitioner (other than as a dentist performer) and the practitioner service as dentist performer will each be treated separately under this regulation.

(19) If, apart from this paragraph, the earnings for a scheme year in respect of a member’s whole-time employment would not be a whole number of pounds, it must be rounded down to the nearest whole pound.

(20) If, in the 2008-2009 scheme year a member is in practitioner service and concurrently in NHS employment in respect of which he is liable to pay contributions in accordance with regulation 2.C.2 of these regulations, contributions payable in respect of the member’s practitioner service shall be determined under this Part of these regulations and contributions payable in respect of the member’s NHS employment shall be determined under Part 2 of these regulations.

(21) In this regulation, “a zero hours contract” means pensionable employment under Part 2 of these regulations in respect of a contract under which—

(a) an employing authority does not guarantee to provide work for the member;

(b) there are no specified working hours or working patterns;

(c) the member is paid only for work actually done under it.

3.C.3    Contributions by employing authorities: general

(1) Each employing authority must contribute to the scheme, in respect of each person who is an active member of the scheme in an employment with the authority, at such a rate as the Secretary of State specifies from time to time.

(2) In specifying such a rate, the Secretary of State must take account of the cost of providing for any increase in pensions under the Scheme as a result of orders made under the provisions of the Pensions (Increase) Act 1971(109) and section 59 of the Social Security Pensions Act 1975(110).

(3) Any contributions payable under this regulation must be paid to the Secretary of State.

(4) If for any period a person holds more than one employment with an employing authority in respect of which the person is an active member of the Scheme, this regulation applies in respect of each of those employments as if it were the only employment held.

(5) The rate for the period commencing on 1st April 2008 and ending on 31st March 2009 is 14.0%.

3.C.4    Guarantees, indemnities and bonds

(1) This regulation applies if—

(a) an employing authority fails to pay contributions in accordance with regulation 3.C.3, and

(b) the authority is—

(i) a GMS practice;

(ii) a PMS practice;

(iii) an APMS contractor; or

(iv) an OOH provider.

(2) The Secretary of State may require the authority to have in force a guarantee, indemnity or bond which provides for payment to the Secretary of State, should that authority fail to meet them, of all future liabilities of the authority under—

(a) these Regulations, or

(b) the National Health Service Pension Scheme (Additional Voluntary Contributions) Regulations 2000(111).

(3) The guarantee, indemnity or bond must be in such form, in respect of such an amount and provided by such a person as the Secretary of State approves for the purpose.

3.C.5    Payment of Contributions

(1) Contributions under this Part must be paid in respect of all periods of practitioner service—

(a) until the member completes 45 years’ pensionable service, or

(b) where the notice required by regulation 3.A.3(3) has been properly received, until the member ceases practitioner service.

(2) Except if paragraph (3) applies, type 1 medical practitioners shall pay C1 contributions to the host Trust or Board.

(3) Type 1 dental practitioners shall pay C1 contributions in respect of pensionable earnings that relate to a particular GDS contract or PDS agreement to the employing authority that is a party to that GDS contract or PDS agreement, and that employing authority is liable to pay the C3 contributions that are payable in respect of those pensionable earnings.

(4) If a type 1 medical practitioner is engaged under a contract of service or for services by an employing authority or is a partner or shareholder in an employing authority that is not an OOH provider, that authority shall—

(a) deduct C1 contributions from any pensionable earnings it pays to him or her; and

(b) if it is not also the host Trust or Board, pay those contributions to that Trust or Board.

(5) Subject to paragraph (6), if a type 1 medical practitioner is—

(a) an employing authority which is a GMS practice, a PMS practice or an APMS contractor; or

(b) a shareholder or partner in such an employing authority,

that employing authority must pay C3 contributions to the host Trust or Board.

(6) If a type 1 medical practitioner is a shareholder or partner in more than one employing authority referred to in paragraph (5), each employing authority must pay C3 contributions on any pensionable earnings it pays to the practitioner or, as the case may be, on the practitioner’s share of the partnership profits, to the host Trust or Board.

(7) If paragraph (4) applies (but paragraph (5) does not) and the employing authority referred to in that paragraph—

(a) is not the host Trust or Board, that authority must pay C3 contributions to the host Trust or Board;

(b) is the host Trust or Board, that Trust or Board must pay C3 contributions to the Secretary of State in respect of any pensionable earnings it pays to him or her.

(8) If a type 2 practitioner (other than a locum practitioner) is engaged under a contract of service or for services by an employing authority, that authority shall—

(a) deduct C1 contributions from any pensionable earnings it pays to him; and

(b) in the case of a type 2 medical practitioner, if it is not also the host Trust or Board, pay those contributions to that Trust or Board.

(9) In the case of a type 2 medical practitioner, if paragraph (8) applies and the employing authority referred to in that paragraph—

(a) is not the host Trust or Board, that authority shall pay C3 contributions to the host Trust or Board;

(b) is the host Trust or Board, that Trust or Board shall pay C1 and C3 contributions to the Secretary of State in respect of any pensionable earnings it pays to him.

(10) A locum practitioner must pay C1 contributions to the host Trust or Board.

(11) If a locum practitioner is liable to pay contributions under paragraph (10) in respect of pensionable locum work he or she does for an employing authority which is not—

(a) the host Trust or Board;

(b) a GMS practice;

(c) a PMS practice;

(d) an APMS contractor,

that employing authority must pay C3 contributions to the host Trust or Board.

(12) In the case of a type 2 dental practitioner who—

(a) is a vocational trainee—

(i) the GDS or PDS contractor who employs him shall deduct C1 contributions from any pensionable earnings the contractor pays to him or her and shall pay those contributions to the employing authority that is a party to the contractor’s GDS contract or PDS agreement; and

(ii) that employing authority is liable to pay the C3 contributions that are payable in respect of those pensionable earnings; or

(b) is not a vocational trainee, the employing authority with which he has a contract for services from which his pensionable earnings are derived is liable to pay the C3 contributions that are payable in respect of those pensionable earnings.

(13) If contributions are payable by a locum practitioner under paragraph (10) in respect of pensionable locum work carried out for an employing authority which is—

(a) a host Trust or Board;

(b) a GMS practice;

(c) a PMS practice; or

(d) an APMS contractor,

the host Trust or Board shall pay C3 contributions in respect of such a practitioner.

(14) C1 contributions that are required to be paid to an employing authority by or in respect of a type 1 or type 2 dental practitioner in accordance with this regulation shall be paid to that employing authority not later than—

(a) the 7th day of the month following the month to which the earnings relate; or

(b) if the contributions are in respect of earnings derived from a PDS agreement and the monthly payment date in respect of that agreement is not the first working day of the month following the month to which the earnings relate, the 7th day after the date on which the earnings to which those contributions relate were paid.

(15) It shall be a function of an employing authority—

(a) to which C1 contributions are paid in respect of a type 1 or type 2 dental practitioner in accordance with this regulation;

(b) which is liable to pay C3 contributions in respect of any type 1 or type 2 dental practitioner;

(c) to forward or pay those contributions to the Secretary of State not later than the 12th day after the date on which, by virtue of paragraph (14), it is due to receive the C1 contributions or, in the case of C3 contributions, the related C1 contributions.

(16) Contributions which are required to be paid to the host Trust or Board in accordance with this regulation must be paid to that Trust or Board not later than the 7th day of the month following the month in which the earnings were paid.

(17) If, as regards a type 1 or type 2 medical practitioner, an employing authority—

(a) is not the host Trust or Board, it shall be a function of that employing authority to provide the host Trust or Board with a record of any—

(i) pensionable earnings paid by it to a practitioner;

(ii) contributions deducted by it in accordance with paragraph (4) or (8),

not later than the 7th day of the month following the month in which the earnings were paid;

(b) is the host Trust or Board that has deducted contributions in accordance with paragraph (4) or (8) and is liable to pay C3 contributions in respect of any pensionable earnings it pays to a practitioner, it shall be a function of that Trust or Board to maintain a record of—

(i) the matters referred to in paragraph (a)(i) and (ii);

(ii) any contributions paid to it by type 1 medical practitioner;

(iii) any contributions paid to it by a locum practitioner.