Office of Public Sector Information
56. For paragraph (4) of regulation S1 (suspension of pension on return to NHS employment) substitute—
“(4) The pension referred to in paragraph (1) shall again become payable if the member either ceases to be in any NHS employment (or reduces the number of hours worked to 16 or less) for a period of one month or, if sooner—
(a) from the date of the member’s 70th birthday if the pension referred to in paragraph (1) becomes payable on or before 31st March 2008; or
(b) from the date of the member’s 75th birthday if the pension referred to in paragraph (1) becomes payable on or after 1st April 2008.”.
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 (15), this regulation applies to a member—
(a) until the member attains the age of 60; and
(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 or regulations E2 to E3C (pensions on ill health retirement and redundancy), or
(ii) in accordance with L1(2)(b)(preserved pension), or
(b) in respect of pensionable employment that ceased on or after 1st April 2008,—
(i) any of regulations E2 to E3, or
(ii) in accordance with E3A(2)(d)(ii)(early retirement pension (termination of employment by employing authority)) or
(iii) except where paragraph (c) applies, in accordance with L1(2)(b), or
(c) where the member is a special class officer —
(i) regulation E1(normal retirement pension), or
(ii) if regulation R2(3)(b)(nurses, physiotherapists, midwives and health visitors) applies to the member, in accordance with L1(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;
(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 in that amount any amount by which that pension has been reduced pursuant to an election under regulation E7); and
(ii) the amount of the member’s pay from NHS employment for any 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 in that amount 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 (14), in the appropriate place in alphabetical order insert—
““actuarially reduced pension” means such annual amount as the Secretary of State determines, 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 become entitled to a pension—
calculated in accordance with regulation E5 (early retirement pension with actuarial reduction) at the time he became entitled to a pension mentioned in paragraph (1A)(b), plus
any increases to that amount payable under Part I of the Pensions (Increase) Act 1971 for that period;”.
(5) For paragraph (15), substitute—
“(15) This regulation does not apply to—
(a) practice staff in respect of whom a pension is payable under any of regulations E1 to E5(retirement pensions) and L1 (preserved pension) 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.”.
58. After regulation S3 (benefits in respect of pensionable employment after pension becomes payable) insert—
S3A.—(1) This regulation applies to a member in respect of whom a pension is payable under regulation E2A (ill health pension on early retirement) 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 tier 1 pension in respect of the member’s previous service; and
(b) satisfies the tier 1 condition or, as the case may be, the tier 2 condition in respect of the member’s later service,
shall be entitled to the following benefits.
(6) Those benefits are—
(a) the member’s original tier 1 pension in respect of the member’s previous service; and
(b) a tier 1 pension or, as the case may be, a tier 2 pension in respect of the member’s later service.”.
59. In the heading to regulation S4 (benefits on death in pensionable employment after pension becomes payable) after “pension”, insert “under regulation E2”.
60. In regulation S4 for paragraphs (4) to (9) 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 or civil 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.
(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 the member’s 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) Subject to paragraph (14), except where a child allowance is payable at the rate mentioned in paragraph (12), 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 (member dies in pensionable employment).
(14) If a member to whom this regulation applies leaves a child who was a dependent child both at the time the member terminated the member’s previous service and when he died, any child allowance payable under these Regulations shall be calculated according to—
(a) regulation H4 (member dies after pension becomes payable) in respect of the pension already in payment; and
(b) regulation H3 in respect of later pensionable employment.
(15) If the aggregate of the pensionable service used in the calculation referred to in paragraph (14)(a) and that used in the calculation referred to in paragraph (14)(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.
(16) The amount of additional service referred to in paragraph (15) is the difference between 10 years pensionable service and the member’s aggregated service.”.
61. After regulation S4 insert—
S4A.—(1) This regulation applies to a member in respect of whom a pension is payable under regulation E2A 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 tier pension under regulation E2A (ill health pension on early retirement) 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 (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) 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 (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 a tier 2 pension based on the member’s 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 the member 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 (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 the member 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 (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 the member’s previous service and when he died, any child allowance payable under these Regulations shall be calculated according to—
(a) regulation H4 (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.”.
1.—(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.”.
2. In regulation U1A (determinations by medical practitioners)—
(a) in sub-paragraph (a) after “E2”, insert “or E2A”;
(b) after sub-paragraph (e) insert—
“(f) permanently incapable of regular employment because of physical or mental infirmity for the purposes of regulation E2A(2)(b)(ii),”.
3. After regulation U3 (accounts and actuarial reports) insert—
U4.—(1) The actuarial report referred to in regulation U3 (accounts and actuarial reports) shall specify—
(a) a recommended contribution rate (RCR), and
(b) a projected yield from members’ contributions (PYM).
(2) Paragraphs (3) to (10) apply in respect of the actuarial report covering the period commencing on 1st April 2004 and ending on 31st March 2008 (“the 2004-2008 Report”) and, unless otherwise stated, references to the RCR in those paragraphs are to the RCR specified in the 2004-2008 Report.
(3) Where the RCR differs from 20.5 per cent, that difference shall be the cost change element (CCE).
(4) The Secretary of State shall, having taken advice from the scheme Actuary determine—
(a) that part of the CCE which shall not be shared between the members and the employing authorities (the un-shared element (USE)), and
(b) that part of the CCE which shall be shared between the members and the employing authorities (the shared element (SE)),
but before making such a determination, the Secretary of State shall consider any advice relating to the elements referred to in (a) and (b) from such employee and employer representatives as appear to the Secretary of State to be appropriate.
(5) Where RCR minus PYM is less than 14 per cent, contributions paid by employing authorities shall be equal to 14 per cent.
(6) Where RCR minus PYM is equal to or greater than 14 per cent but less than or equal to 14.2 per cent, contributions paid by employing authorities shall be equal to RCR minus PYM.
(7) Where—
(a) RCR minus PYM is greater than 14.2 per cent, and
(b) USE is greater than 0.0 per cent
contributions paid by employing authorities shall be equal to the lower of—
(i) RCR minus PYM and
(ii) 14.2 per cent + USE.
(8) Where—
(a) RCR minus PYM is greater than 14.2 per cent, and
(b) USE is less than or equal to 0.0 per cent,
contributions paid by employing authorities shall be equal to 14.2 per cent.
(9) If RCR is greater than the sum of—
(a) the rate payable by employing authorities as determined under paragraphs (5) to (8), and
(b) PYM,
the Secretary of State may—
(i) after consultation with such representatives of employees and employing authorities as appear to the Secretary of State to be appropriate, and
(ii) with the consent of the Treasury and on the advice of the Scheme Actuary,
amend member contributions and or benefits so that the rate payable by employing authorities as determined under paragraphs (5) to (8) is equal to Amount A.
(10) For the purposes of paragraph (9)—
(a) Amount A is the difference between the adjusted RCR and the adjusted PYM, and
(b) adjusted RCR and adjusted PYM mean the RCR and PYM that would have been specified in the 2004-2008 Report had that Report been drawn up on the basis that any amendment to member contribution rates and scheme benefits made by the Secretary of State pursuant to paragraph (9) had already taken place.
(11) Paragraphs (12) to (17) apply in respect of the actuarial report covering the period commencing on 1st April 2008 and ending on 31st March 2012 and subsequent reports and, unless otherwise stated, references to RCR in those paragraphs are to the RCR recommended in the actuarial report for the relevant period.
(12) Where the RCR specified in the current actuarial report differs from 20.5 per cent, that difference shall be the cost change element (CCE).
(13) The Secretary of State shall, having taken advice from the scheme Actuary determine —
(a) that part of the CCE which shall not be shared between the members and the employing authorities (the un-shared element (USE)), and
(b) that part of the CCE which shall be shared between the members and the employing authorities (the shared element (SE)),
but before making such a determination, the Secretary of State shall consider any advice relating to the elements referred to in (a) and (b) from such employee and employer representatives as appear to the Secretary of State to be appropriate.
(14) Where RCR is equal to or greater than 20.5 per cent + USE, contributions paid by employing authorities shall be equal to 14 per cent + USE.
(15) Where RCR is less than 20.5 per cent +USE, contributions paid by employing authorities shall be equal to;
Where—
X = and, where X is not a multiple of 0.1 per cent, X is rounded to the nearest odd multiple of 0.1 per cent.
(16) If RCR is not equal to the sum of—
(a) the rate payable by employing authorities as determined under paragraphs (14) and (15), and
(b) PYM,
the Secretary of State may—
(i) after consultation with such representatives of employees and employing authorities as appear to the Secretary of State to be appropriate, and
(ii) with the consent of the Treasury and on the advice of the Scheme Actuary,
amend member contributions and or benefits so that the rate payable by employing authorities under paragraphs (14) to (15) is equal to Amount B.
(17) For the purposes of paragraph (16)—
(a) Amount B is the difference between the adjusted RCR and the adjusted PYM, and
(b) adjusted RCR and adjusted PYM mean the RCR and PYM that would have been specified in the 2004-2008 Report had that Report been drawn up on the basis that any amendment to member contribution rates and scheme benefits made by the Secretary of State pursuant to paragraph (16) had already taken place.
(18) In this regulation—
(a) RCR, PYM, CCE, USE and SE shall be expressed as percentages to the nearest 0.1 per cent,
(b) USE may include changes to RCR resulting from changes in—
(i) the financial assumptions,
(ii) the actuarial methodology,
used to calculate RCR for the purposes of the immediately preceding actuarial report under regulation U3 where the current report is not the 2004-2008 Report, or where the 2004-2008 Report is the current report, that Report,
(c) SE may include changes to RCR resulting from changes in—
(i) the underlying membership data,
(ii) the demographic assumptions,
used to calculate RCR for the purposes of the immediately preceding actuarial report under regulation U3 where the current report is not the 2004-2008 Report, or where the 2004-2008 Report is the current report, that Report,
(d) CCE, USE and SE may be positive or negative.”.
4.—(1) Schedule 2 is amended as follows.
(2) In paragraph 1 (additional definitions used in this Schedule), in sub-paragraph (b) of the definition of “commissioned services”—
(a) in sub-sub-paragraph (iii), for “paragraph 13 of Schedule 2 to the National Health Service and Community Care Act 1990 (National Health Service trusts—specific powers)” substitute “paragraph 18 of Schedule 4 to the 2006 Act or paragraph 18 of Schedule 3 to the 2006 (Wales) Act”;
(b) in sub-sub-paragraph (iv), for “section 18(2)(b) of the Health and Social Care (Community Health and Standards) Act 2003” substitute “section 47(2)(b) of the 2006 Act”.
(3) In paragraph 2(1) (application of Regulations with modifications) omit “Health Authority or” (where twice occurring).
(4) In paragraph 2A (Membership: locum practitioners)—
(a) sub-paragraph (4) is omitted;
(b) in sub-paragraph (5) for “Except where sub-paragraph (4) applies, no”, substitute “No”.
(5) In paragraph 3(2B)(a)(ii) (meaning of pensionable earnings) after “paternity leave”, insert “, parental leave”.
(6) In paragraph 5(4), (5) and (6)(23) (elections relating to calculation of pensionable earnings in medical partnerships) omit “Health Authority or”.
(7) In paragraph 8(24) (limit on pensionable earnings—dental practitioners)—
(a) in sub-paragraph (2) after “1995”, insert “and ending before 1st April 2008”;
(b) in sub-paragraph (3) omit “Health Authority, or”.
(8) In paragraph 9(25) (officer service treated as practitioner service)—
(a) in sub-paragraph (1) omit “Health Authority,” (where twice occurring);
(b) in sub-paragraph (5) after “E2”, insert “or E2A”;
(c) in sub-paragraph (5A)(b) omit “Health Authority,”;
(d) in sub-paragraph (8) omit “Health Authority or”;
(9) 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.
Column 1 Amount of pensionable earnings |
Column 2 Contribution rate |
|---|---|
| Up to £19,682 | 5% |
| £19,683 to £65,002 | 6.5% |
| £65,003 to £102,499 | 7.5% |
| £102,500 to any higher amount | 8.5% |
Column 1 Amount of pensionable earnings |
Column 2 Contribution rate |
|---|---|
| Up to £19,165 | 5% |
| £19,166 to £63,416 | 6.5% |
| £63,417 to £99,999 | 7.5% |
| £100,000 to any higher amount | 8.5% |
Column 1 Amount of pensionable earnings |
Column 2 Contribution rate |
|---|---|
| Up to £18,697 | 5% |
| £18,698 to £61,869 | 6.5% |
| £61,870 to £97,560 | 7.5% |
| £97,561 to any higher amount | 8.5% |
(2A) The Secretary of State 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 Secretary of State 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 Secretary of State 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) For the purposes of this paragraph, “zero hours contract” means pensionable employment as an officer 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.
(2E) Sub-paragraphs (2F) to (2O) apply to practitioners (other than a dentist performer) and non-GP providers.
(2F) 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 (2G) to (2I) apply.
(2G) 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; and
(b) has, in accordance with paragraph 23, certified the member’s pensionable earnings for the 2006–2007 scheme year and forwarded a record of those earnings to the host Trust or Board, or is not required to certify earnings in accordance with that paragraph but the host Trust or Board 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.
(2H) If (2G) does not apply and a 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 host Trust or Board, or is not required to certify earnings in accordance with that paragraph but the host Trust or Board 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.
(2I) If paragraphs (2G) or (2H) do not apply—
(a) that practitioner’s or, as the case may be, the non-GP provider’s pensionable earnings in respect of the 2008-2009 scheme year shall be the amount agreed between the host Trust or Board 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 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.
(2J) 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, the non-GP provider’s pensionable earnings for that scheme year shall be the amount agreed between the host Trust or Board 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.
(2K) If a 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,
The National Health Service Pension Scheme (Amendment) Regulations 2008