text:
PART 1 Introductory
Citation, commencement and effect
1
1
These Regulations may be cited as the National Health Service Pension Scheme, Injury Benefits and Additional Voluntary Contributions (Amendment) Regulations 2010.
2
These Regulations come into force on 1st April 2010 and, save as provided in paragraphs (3) and (4), have effect from that date.
3
The following regulations have effect from 1st April 2008 —
a
regulation 4(2)(f) in respect of the addition of sub-paragraphs (o) to (q) in regulation B2(1) of the National Health Service Pension Scheme Regulations 1995 ;
b
regulation 19 in respect of the addition of sub-paragraphs (i) and (j) in regulation 2.B.1(5) of the National Health Service Pension Scheme Regulations 2008 ;
c
regulation 38 in respect of the addition of sub-paragraphs (i) and (j) in regulation 3.B.1(5) of the National Health Service Pension Scheme Regulations 2008.
4
The following regulations have effect from 1st October 2009 —
a
regulation 33;
b
regulation 34;
c
regulation 50;
d
regulation 51.
PART 2 Amendment of the National Health Service Pension Scheme Regulations 1995
Part 2: General
2
The National Health Service Pension Scheme Regulations 1995 are amended in accordance with this Part.
Amendment of regulation A2
3
In regulation A2 (interpretation) —
a
in the definition of “ GMS practice” —
i
in paragraph (a), after “registered medical practitioner” insert “who is a type 1 medical practitioner”,
ii
in paragraph (b), after “or more” insert “such”;
b
in the definition of “host Trust or Board” —
i
in paragraph (a), for “the Primary Care Trust” substitute “each Primary Care Trust”,
ii
for paragraph (b), substitute —
b
in respect of a type 1 medical practitioner, means each Primary Care Trust or Local Health Board with whom the practitioner has contracted, or entered into an agreement, to provide GMS, PMS or APMS and, where appropriate, on whose medical performers list the practitioner’s name appears;
;
c
in the definition of “ophthalmic provider”, after “who” insert “is a type 1 medical practitioner and who”;
d
in the definition of “practitioner”, at the end of paragraph (b) add —
or
c
an ophthalmic provider;
;
e
at the appropriate place in the alphabetical order, insert —
“registered medical practitioner” has the meaning given in section 55 of the Medical Act 1983 ;
“Waiting Period Joiner” has the meaning given in regulation 2.L.1, or as the case may be, 3.L.1 of the 2008 Section.
.
Amendment of regulation B2
4
1
Regulation B2 (restrictions on membership) is amended as follows.
2
In paragraph (1) —
a
for sub-paragraph (f), substitute —
f
that person enters NHS employment for the first time on, or after, 1st April 2008 and has not previously been a member of this Section of the Scheme or a health service scheme corresponding to this Section;
;
b
in sub-paragraph (g) —
i
after “returns to”, insert “or commences”;
ii
after “last left”, insert “pensionable”;
c
in sub-paragraph (h)(ii) after “returning to”, insert “or commencing”;
d
for sub-paragraph (j)(iii), substitute —
iii
returns to, or commences for the first time, NHS employment on or after 1st October 2008 and, before that employment starts (whether it is employment that has been returned to or commenced for the first time), exercises the member’s right to transfer out all of that person’s benefits in accordance with regulation M1,
;
e
in sub-paragraph (k)(ii), after “returns to” insert “or commences”;
f
after sub-paragraph (k), add —
l
that person’s pension under a health service scheme is payable and in the opinion of the Secretary of State that person would not be eligible to —
i
join this Section of the Scheme, or
ii
where appropriate, accrue further pensionable service under this Section of the Scheme,
if the pensionable employment to which that health service scheme applied, and in respect of which that pension is being paid, had been pensionable employment in this Section of the Scheme;
m
that person is a person who —
i
is entitled to a preserved pension in accordance with regulation L1,
ii
has given notice in accordance with paragraph (1) or (1A) of regulation B4 that the person does not wish to, or no longer wishes to, participate in this Section of the Scheme,
iii
as a result of that notice, has been treated as having left all pensionable employments, and
iv
pursuant to that notice remains opted-out of this Section of the Scheme for any one period of five years or more beginning on the date that notice takes effect;
n
that person is a person who —
i
is entitled to a preserved pension in accordance with regulation L1,
ii
has given notice in accordance with paragraph (1) or (1A) of regulation B4 that the person does not wish to, or no longer wishes to, participate in this Section of the Scheme,
iii
following that notice, has had a break in pensionable employment for any one period of five years or more, comprising the aggregate of —
aa
any period during which the person leaves NHS employment, and
bb
any period during which the person is treated as never having been included in this Section of the Scheme in accordance with paragraph (3) of regulation B4 in respect of one or more later periods of NHS employment entered into after having given the notice referred to in (ii);
o
that person is a person who —
i
enters NHS employment before 1st April 2008,
ii
has given notice in respect of that employment (and all other such employments with an employing authority) that that person does not wish to participate in the Scheme in accordance with paragraph (1) or (1A) of regulation B4, and
iii
as a result of that notice on 1st April 2008 is treated as never having been in pensionable employment with any employing authority in accordance with paragraph (3) of regulation B4;
p
that person is a person who —
i
enters NHS employment before 1st April 2008,
ii
has given notice in respect of that employment (and all other such employments with an employing authority) that that person does not wish to, or no longer wishes to, participate in the Scheme in accordance with paragraph (1) or (1A) of regulation B4,
iii
as a result of that notice has been treated as having left pensionable employment with all employing authorities for a period of 12 months or more, and
iv
is not entitled to a preserved pension in accordance with regulation L1;
q
that person is a person who —
i
enters pensionable employment before 1st April 2008,
ii
has given notice in respect of that employment (and all other such employments with an employing authority) that that person does not wish to, or no longer wishes to, participate in the Scheme in accordance with paragraph (1) or (1A) of regulation B4,
iii
is not entitled to a preserved pension in accordance with regulation L1, and
iii
has, in respect of that pensionable employment, either received a repayment of contributions or exercised the right to a transfer payment under Part M.
.
3
In paragraph (2)(c), for “regulations L1, L2,” substitute “regulations E2, E2A, L1, L2, L4,”.
Amendment of regulation E2B
5
For paragraph (2)(e) of regulation E2B (re-assessment of ill-health condition determined under regulation E2A), substitute —
e
the member is not —
i
a 2008 Section Optant within the meaning of regulation 2.K.1 or 3.K.1 of the 2008 Section of the Scheme, or
ii
a Waiting Period Joiner within the meaning of regulation 2.L.1 or 3.L.1 of the 2008 Section of the Scheme,
who has become entitled to a tier 2 ill-health pension under regulation 2.D.8 or 3.D.7 of that Section.
.
Amendment of regulation E5
6
In paragraph (2) of regulation E5 (early retirement pension (with actuarial reduction)), for “but” substitute “and, except for any pension in respect of service calculated as a result of exercising the right to buy additional service under regulation Q1 or the right to buy an unreduced retirement lump sum under regulation Q2,”.
Amendment of regulation E6
7
In paragraph (7)(b) of regulation E6 (lump sum on retirement), after “will” insert “, except for any lump sum in respect of service calculated as a result of exercising the right to buy additional service under regulation Q1 or the right to buy an unreduced retirement lump sum under regulation Q2,”.
Amendment of regulation F5
8
After paragraph (12) of regulation F5 (payment of lump sum), add —
13
In the case of a Waiting Period Joiner, a notice given by a member for the purposes of regulation 2.E.21 or 3.E.21 of the 2008 Section of the Scheme shall be treated as a nomination or notice given by the member for the purposes of this regulation.
.
Amendment of regulation G3
9
For paragraph (3)(a) of regulation G3 (member dies after pension becomes payable), substitute —
a
the member is —
i
a 2008 Section Optant within the meaning of regulation 2.K.1 or regulation 3.K.1 of the 2008 Section of the Scheme, or
ii
a Waiting Period Joiner within the meaning of regulation 2.L.1 or 3.L.1 of that Section, and
.
Amendment of regulation G14
10
After paragraph (9) of regulation G14 (surviving nominated partner’s pension), add —
10
In the case of a Waiting Period Joiner, a declaration or notice given by a member for the purposes of regulation 2.E.2 or 3.E.2 of the 2008 Section of the Scheme shall be treated as a declaration or notice given by that member for the purposes of this regulation.
.
Amendment of regulation H4
11
In paragraph (2) of regulation H4 (member dies after pension becomes payable) —
a
in sub-paragraph (b)(i), after “regulation 3.K.1” insert “or a Waiting Period Joiner within the meaning of regulation 2.L.1 or 3.L.1”;
b
in sub-paragraph (b)(ii), after “2008 Section Optant” insert “or Waiting Period Joiner”.
Amendment of regulation M7
12
In paragraph (3)(b) of regulation M7 (member’s right to transfer a preserved pension to the 2008 Section), after “B2(1)(k)” insert “or B2(1)(m) or (n)”.
Amendment of regulation Q7
13
For paragraph (6) of regulation Q7 (part payment for additional service or unreduced retirement sum), substitute —
6
If the member becomes entitled to receive benefits before the chosen date under regulation Q6(3), the proportion of additional service or unreduced retirement lump sum to be credited to the member will be —
a
calculated as described in paragraph (5), and
b
then reduced by reason of the early payment of the pension and the lump sum by such amounts as the Secretary of State, after taking the advice of the Scheme Actuary, shall determine.
.
Substitution of regulation Q17
14
For regulation Q17 (revaluation of increases bought under options: members’ pensions), substitute —
Revaluation of increases bought under options: members’ pensions
Q17
1
Where an option under regulation Q8, Q10 or Q11 has been exercised, the final amount of the increase in a member’s pension immediately before the beginning date for that pension shall be determined in accordance with this regulation.
2
Where the increase in pension is in respect of an option that was exercised less than 2 months before the increase becomes payable, the final amount is calculated in accordance with paragraph (4).
3
Where the increase in pension is in respect of an option that was exercised 2 or more months before the increase in pension becomes payable, the final amount is calculated in accordance with paragraph (5).
4
The calculation referred to in paragraph (2) is as follows —
Step 1 – Calculate the basic amount of the increase in accordance with regulations Q14 to Q16, to find the Step 1 amount. Step 2 – Add to the Step 1 amount an amount that is equal to any increases that would be due under the Pensions (Increase) Act 1971 on a pension of the same amount as the Step 1 amount when it first falls into payment, to find the Step 2 amount. Step 3 – Divide the Step 2 amount by the Step 1 amount, to find the Step 3 factor. Step 4 – Divide the Step 1 amount by the Step 3 factor to find the final amount referred to in paragraph (1).
5
The calculation referred to in paragraph (3) is as follows —
Step 1 – Calculate the basic amount of the increase in accordance with regulations Q14 to Q16, to find the Step 1 amount. Step 2 – Multiply the Step 1 amount by the retail prices index for the second month before the month in which the increase in pension will become payable, to find the Step 2 amount. Step 3 – Divide the Step 2 amount by the retail prices index for the month in which the option was exercised, to find the Step 3 amount. Step 4 – Take the greater of the Step 1 amount and Step 3 amount, to find the Step 4 amount. Step 5 – Add to the Step 4 amount an amount that is equal to any increases that would be due under the Pensions (Increase) Act 1971 on a pension of the same amount as the Step 4 amount when it first falls into payment, to find the Step 5 amount. Step 6 – Divide the Step 5 amount by the Step 4 amount, to find the Step 6 factor. Step 7 – Divide the Step 4 amount by the Step 6 factor to find the final amount referred to in paragraph (1).
6
In this regulation, “the beginning date”, in relation to a pension, means the date on which it is treated as beginning for the purposes of the Pensions (Increase) Act 1971 (see section 8(2) of that Act).
.
Amendment of Schedule 2
15
1
Schedule 2 (Medical and Dental Practitioners) is amended as follows.
2
For sub-paragraph (1) of paragraph 5A (distribution of pensionable earnings between type 1 dental practitioners employed or engaged by the same GDS or PDS contractor), substitute —
1
After the end of each financial year, each GDS or PDS contractor must by a date to be decided by the Secretary of State, send to the employing authority with which that contractor is a party to a GDS contract or PDS agreement a notice (in the format specified by the Secretary of State), specifying in respect of that financial year —
a
the pensionable earnings ceiling for that contract or agreement;
b
the amount of any monthly seniority payments, maternity leave payments, paternity leave payments, adoption leave payments, parental leave payments or sickness leave payments paid under that contract or agreement;
c
how much of the practitioner income that relates to that contract or agreement each type 1 dental practitioner that performed services under that contract or agreement is to be treated as having earned during that financial year, and
d
any partners, shareholders or directors of that contractor.
.
3
In paragraph 10(8)(b) (contributions to this Section of the Scheme), after “shall pay” insert “D2(1)”.
PART 3 Amendment of the National Health Service Pension Scheme Regulations 2008
Part 3: General
16
The National Health Service Pension Scheme Regulations 2008 are amended in accordance with this Part.
Amendment of regulation 2.A.1
17
In regulation 2.A.1 (interpretation: general) —
a
in the definition of “GMS practice” —
i
in paragraph (a), after “registered medical practitioner” insert “who is a type 1 medical practitioner”,
ii
in paragraph (b), after “or more” insert “such”;
b
in the definition of “host Trust or Board”, for “registered medical practitioner” (twice) substitute “type 1 medical practitioner”;
c
after paragraph (b) of the definition of “practitioner”, add —
or
c
an ophthalmic provider
;
d
at the appropriate place in the alphabetical order, insert —
“ GOS contract” means a contract under section 117 of the 2006 Act (general ophthalmic services contracts) for the provision of mandatory services and additional services as defined in regulation 2(1) of the General Ophthalmic Services Contracts Regulations 2008 ;
“ GP provider” has the meaning given in regulation 3.A.1;
“ophthalmic provider” means a registered medical practitioner who is a type 1 medical practitioner and who —
as regards England —
is included in an ophthalmic performers list prepared and published by a Primary Care Trust pursuant to regulation 3(1) of the National Health Service (Performers Lists) Regulations 2004 (performers lists); and
holds a GOS contract; and
as regards Wales, is included in an ophthalmic list kept and published by a Local Health Board pursuant to regulation 6(1) of the National Health Service (General Ophthalmic Services) Regulations 1986 (ophthalmic list);
“registered medical practitioner” has the meaning given in section 55 of the Medical Act 1983 ;
“Waiting Period Joiner” has the meaning given in regulation 2.L.1;
.
Amendment of regulation 2.A.10
18
For paragraph (3) of regulation 2.A.10 (meaning of “reckonable pay”: general), substitute —
3
A member’s “reckonable pay” is determined by the formula —
I R P   x   (
R P a / R P i
)
Where —
IRP is the interim reckonable pay determined in paragraph (4), (6) or (7), as appropriate, before any adjustment for inflation in accordance with regulation 2.A.11,
RPa is the annual rate of retirement pension the member would be entitled to if the reckonable pay used to calculate it was the interim reckonable pay, including any adjustment for inflation described in regulation 2.A.11, and
RPi is the annual rate of retirement pension the member would be entitled to if the reckonable pay used to calculate it was the interim reckonable pay, excluding any adjustment for inflation described in regulation 2.A.11, but instead including any increases that pay would attract if it was the annual rate of an official pension within the meaning of section 5(1) of the Pensions (Increase) Act 1971.
.
Amendment of regulation 2.B.1
19
After paragraph (5)(f) of regulation 2.B.1 (eligibility: general), add —
g
the person is a deferred member of the 1995 Section who has given notice for the purposes of paragraph (1) or (1A) of regulation B4 of the 1995 Regulations (opting out of the Scheme) and —
i
as a result of that notice has been treated as ceasing to be an active member of that Section, and
ii
pursuant to that notice remains opted-out of that Section for 5 years or more;
h
the person is a deferred member of the 1995 Section who has given notice for the purposes of paragraph (1) or (1A) of regulation B4 of the 1995 Regulations (opting out of the Scheme) and following that notice, has ceased to be an active member of that Section for any one period of five or more years comprising the aggregate of —
i
any period during which the person leaves NHS employment, and
ii
any period during which the person is treated as never having been an active member of that Section in accordance with paragraph (3) of regulation B4 of those Regulations in respect of one or more later periods of NHS employment entered into after having given the notice for the purposes of paragraph (1) or (1A) of that regulation;
i
the person —
i
has given notice for the purposes of regulation B4 of the 1995 Regulations (opting-out of the scheme) and as a result of that notice all of that person’s NHS employments ceased to be pensionable employment for the purposes of those Regulations,
ii
is not entitled to a pension (including a deferred pension) under those Regulations, and
iii
has been treated as ceasing to be in pensionable employment under the 1995 Regulations for a period of 12 months or more;
j
the person —
i
has given notice for the purposes of regulation B4 of the 1995 Regulations (opting-out of the scheme) and as a result of that notice all of that person’s NHS employments ceased to be pensionable employment for the purposes of those Regulations,
ii
is not entitled to a pension (including a deferred pension) under those Regulations, and
iii
has, in respect of the NHS employments referred to in (i), either received a repayment of contributions or exercised the right to a transfer payment under Part M of those Regulations,
.
Substitution of regulation 2.B.1A
20
For regulation 2.B.1A (eligibility: transitional), substitute —
Eligibility: transitional
2.B.1A
1
A person is eligible to be an active member of this Section of the Scheme if —
a
the person is not prevented from being so by regulation 2.B.2, 2.B.3 or 2.B.6, and
b
either —
i
the Secretary of State has accepted that person’s option to join this Section of Scheme under Chapter 2.K, or
ii
that person meets all of the requirements in paragraph (2).
2
Those requirements are that the person —
a
is under age 75,
b
was an active member of the 1995 Section on, or after, 1st April 2008,
c
became a pensioner member of the 1995 Section on, or before, 1st October 2009,
d
has either —
i
returned to NHS employment since becoming a pensioner member referred to in (c), or
ii
commenced for the first time NHS employment, and
e
is not eligible to be an active member of the 1995 Section in respect of the employment referred to in (d).
This is subject to the following paragraphs of this regulation.
3
A person referred to in paragraph (2) is eligible to be an active member of this Section of the Scheme, from the day immediately following the end of Waiting Period A, if that person is entitled to a pension under one of the following regulations of the 1995 Regulations —
a
E1 (normal retirement pension),
b
E2A(3)(a) (tier 1 ill-health pension on early retirement),
c
E3A (early retirement pension (termination of employment by employing authority)), or
d
E5 (early retirement pension (with actuarial reduction)).
4
A person referred to in paragraph (2) shall be eligible to be an active member of this Section of the Scheme, from the day immediately following the longer of Waiting Period A and Waiting Period B, if that person is entitled to a pension under one of the following regulations of the 1995 Regulations —
a
E2 (early retirement pension (ill health)),
b
E3 (early retirement pension (redundancy etc additional provisions)).
5
If a person referred to in paragraph (2) is entitled to a pension under regulation E2A(3)(b) (tier 2 ill-health pension on early retirement), that person shall be eligible to be an active member of this Section of the Scheme from the day immediately following whichever of the following occurs last —
a
the anniversary of that person entering NHS employment, or
b
the end of Waiting Period A.
6
A person to whom paragraph (1)(b)(i) or (3)(b) applies and who is entitled to a tier 1 ill-health pension under regulation E2A(3)(a) of the 1995 Regulations, ceases to be eligible to be an active member of this Section of the Scheme from the date the Secretary of State makes a determination that that person is entitled to a tier 2 ill-health pension in place of that tier 1 ill-health pension under regulation E2B(3) of those Regulations (re-assessment of ill-health condition determined under regulation E2A).
7
For the purposes of this regulation —
a
“Waiting Period A” is a period of two calendar years beginning on the day the person becomes entitled to the pension under the 1995 Regulations;
b
“Waiting Period B” is a period beginning on the day the person becomes entitled to the pension under the 1995 Regulations which is equal to the calendar length of —
i
any increase to the person’s pensionable service in the 1995 Section which has been applied in accordance with paragraph (3) of regulation E2 of the 1995 Regulations (early retirement pension (ill-health)), or
ii
any additional service with which the person has been credited in accordance with regulation 5 of the National Health Service (Compensation for Premature Retirement) Regulations 2002 .
8
This regulation applies to any person who has previously been an active member of a corresponding 1995 scheme as though any reference to —
a
the “1995 Section” includes a reference to that corresponding 1995 scheme;
b
the “1995 Regulations” includes a reference to any regulations, orders, rules or other instruments governing that corresponding 1995 scheme;
c
regulations “E1”, “E2”, “E2A”, “E2B(3)”, “E3”, “E3A”, “E3A(3)(a)”, “E3A(3)(b)” or “E5” includes the equivalent of those regulations in a health service scheme the provisions of which correspond to the 1995 Regulations, and
d
“regulation 5 of the National Health Service (Compensation for Premature Retirement) Regulations 2002” includes the equivalent of that regulation as it applies to a member of a corresponding 1995 scheme.
.
Amendment of regulation 2.B.2
21
For paragraph (2) of regulation 2.B.2 (restrictions on eligibility: general), substitute —
2
A person is not eligible to be an active member of this Section of the Scheme if the person —
a
became a pensioner member of the 1995 Section or a corresponding 1995 scheme on, or before, 1st April 2008 (except if paragraph (1)(b)(i) of regulation 2.B.1A applies to that person), or
b
became a pensioner member of the 1995 Section or a corresponding 1995 scheme on, or after, that date (except if paragraph (1)(b)(i) or (ii) of regulation 2.B.1A applies to that person), or
c
is a deferred member of the 1995 Section or a corresponding 1995 scheme, but is not a deferred member —
i
to whom regulation 2.B.1(5)(e), (f), (g) or (h) applies, and
ii
in respect of whom permission of the Secretary of State to rejoin the 1995 Section has not been granted pursuant to regulation B2(3) of that Section (restrictions on membership).
.
Amendment of regulation 2.C.5
22
In regulation 2.C.5 (contributions by employing authorities: general), in —
a
paragraph (7), for “C5 contributions” substitute “contributions under this regulation”;
b
paragraph (8), for “C5 contributions” substitute “contributions under this regulation”.
Amendment to regulation 2.C.6
23
In regulation 2.C.6 (contributions by employing authorities: members becoming entitled to pensions under regulation 2.D.11) —
a
for paragraph (1)(a), substitute —
a
the cost of providing the pension under that regulation for the period between the member leaving the employment in which the member was an active member and reaching age 65 —
i
before any part of that pension is exchanged for a lump sum under regulation 2.D.14, and
ii
in the case of a 2008 Section Optant, after that pension is reduced in accordance with regulation 2.K.12;
;
b
after paragraph (1)(b), add —
; and
c
in the case of a 2008 Section Optant, the additional cost attributable to the early payment of the lump sum to be paid to such an Optant under regulation 2.K.12.
.
Substitution of regulation 2.C.17
24
For regulation 2.C.17 (revaluation of increases bought under options: members’ pensions), substitute —
Revaluation of increases bought under options: members’ pensions
2.C.17
1
Where an option under regulation 2.C.8, 2.C.10 or 2.C.11 has been exercised, the final amount of the increase in a member’s pension immediately before the beginning date for that pension shall be determined in accordance with this regulation.
2
Where the increase in pension is in respect of an option that was exercised less than 2 months before the increase becomes payable, the final amount is calculated in accordance with paragraph (4).
3
Where the increase in pension is in respect of an option that was exercised 2 or more months before the increase in pension becomes payable, the final amount is calculated in accordance with paragraph (5).
4
The calculation referred to in paragraph (2) is as follows —
Step 1 – Calculate the basic amount of the increase in accordance with regulations 2.C.14 to 2.C.16, to find the Step 1 amount. Step 2 – Add to the Step 1 amount an amount that is equal to any increases that would be due under the Pensions (Increase) Act 1971 on a pension of the same amount as the Step 1 amount when it first falls into payment, to find the Step 2 amount. Step 3 – Divide the Step 2 amount by the Step 1 amount, to find the Step 3 factor. Step 4 – Divide the Step 1 amount by the Step 3 factor to find the final amount referred to in paragraph (1).
5
The calculation referred to in paragraph (3) is as follows —
Step 1 – Calculate the basic amount of the increase in accordance with regulations 2.C.14 to 2.C.16, to find the Step 1 amount. Step 2 – Multiply the Step 1 amount by the retail prices index for the second month before the month in which the increase in pension will become payable, to find the Step 2 amount. Step 3 – Divide the Step 2 amount by the retail prices index for the month in which the option was exercised, to find the Step 3 amount. Step 4 – Take the greater of the Step 1 amount and Step 3 amount, to find the Step 4 amount. Step 5 – Add to the Step 4 amount an amount that is equal to any increases that would be due under the Pensions (Increase) Act 1971 on a pension of the same amount as the Step 4 amount when it first falls into payment, to find the Step 5 amount. Step 6 – Divide the Step 5 amount by the Step 4 amount, to find the Step 6 factor. Step 7 – Divide the Step 4 amount by the Step 6 factor to find the final amount referred to in paragraph (1).
6
In this regulation, “the beginning date”, in relation to a pension, means the date on which it is treated as beginning for the purposes of the Pensions (Increase) Act 1971 (see section 8(2) of that Act).
.
Amendment of regulation 2.D.8
25
After paragraph (18) of regulation 2.D.8 (early retirement on ill-health (active members and non-contributing members)), insert —
19
In the case of a Waiting Period Joiner, this regulation is subject to regulation 2.L.3.
.
Amendment of regulation 2.E.2
26
After paragraph (3) of regulation 2.E.2 (meaning of “surviving nominated partner”), insert —
4
In the case of a Waiting Period Joiner, this regulation is subject to regulation 2.L.2.
.
Amendment of regulation 2.E.10
27
In paragraph (4) of regulation 2.E.10 (amount of children’s pension under regulation 2.E.8: deceased active members and deceased non-contributing members), after “2.K.24” (in the full out words) add “and in the case of a Waiting Period Joiner, this is subject to regulation 2.L.5”.
Amendment of regulation 2.E.11
28
In paragraph (3) of regulation 2.E.11 (amount of children’s pension under regulation 2.E.8: deceased pensioner members), after “2.K.24” (in the full out words) add “and in the case of a Waiting Period Joiner, this is subject to regulation 2.L.5”.
Amendment of regulation 2.E.12
29
In paragraph (3) of regulation 2.E.12 (amount of children’s pension under regulation 2.E.8: deceased deferred members), after “2.K.24” (in the full out words) add “and in the case of a Waiting Period Joiner, this is subject to regulation 2.L.5”.
Amendment of regulation 2.E.17
30
In paragraph (1) of regulation 2.E.17 (amount of lump sum: single capacity members and recent leavers (disregarding regulation 2.D.5 employments)), after “2.K.23” (in the full out words) add “and in the case of a Waiting Period Joiner, this is subject to regulation 2.L.4”.
Amendment of regulation 2.E.21
31
After paragraph (13) of regulation 2.E.21 (payment of lump sums or pensions on death), insert —
14
In the case of a Waiting Period Joiner, this regulation is subject to regulation 2.L.2.
.
Amendment of regulation 2.H.4
32
For paragraph (6) of regulation 2.H.4 (meaning of “relevant income”), substitute —
6
The resulting reduction in the pension is taken into account for the purposes of this regulation if the employed pensioner —
a
exercised the option under regulation 2.D.18 in relation to the old service pension, or
b
is a 2008 Section Optant who was entitled to a lump sum under regulation 2.K.12 in relation to the old service pension.
.
Amendment of regulation 2.K.1
33
After paragraph (1)(b) of regulation 2.K.1 (application of Chapter 2.K), add —
c
both —
i
became entitled to a pension under regulation E3 or E3A of the 1995 Regulations (which deal with an early retirement pension on the grounds of redundancy and an early retirement pension on termination of employment by employing authority, respectively) on leaving employment with one employing authority, and
ii
elected to continue to be an active member of the 1995 Section in respect of any other continuing pensionable employment in accordance with paragraph (6) of regulation R4 of those Regulations (members doing more than one job).
.
Amendment of regulation 2.K.2
34
In regulation 2.K.2 (options for 1995 Section members to join this Section of the Scheme under Chapter 2.K) —
a
in paragraph (9), after “1995 Section if” insert “either paragraph (9A) applies to that person or that person satisfies all of the following”;
b
after paragraph (9), add —
9A
This paragraph applies to a person who —
a
has ceased to pay contributions in accordance with paragraph (3) or paragraph (4) of regulation D1 of the 1995 Regulations (contributions by members),
b
is continuing in NHS employment, and
c
exercises the option before the end of the four month period beginning with the comparative statement issue date.
;
c
in paragraph (13), for “(4) and (9)” substitute “(4), (9) and (9A)”.
New Chapter 2.L
35
After Chapter 2.K (2008 Section Optants), insert —
CHAPTER 2.L
Waiting Period Joiners
Application of Chapter 2.L
2.L.1
1
This Chapter makes provision in relation to pensioner members of the 1995 Section who are eligible to be members of this Section of the Scheme in accordance with paragraph (1)(b)(ii) of regulation 2.B.1A (eligibility: transitional).
2
A member of this Section of the Scheme to whom this Chapter applies is referred to as a “Waiting Period Joiner”.
Nominations and notices accepted by the Secretary of State under the 1995 Regulations and Chapter 2.E of these Regulations
2.L.2
1
This regulation applies if —
a
on the day a Waiting Period Joiner becomes an active member of this Section of the Scheme —
i
the Secretary of State has accepted any of the nominations or notices specified in paragraph (2) in respect of the benefits to be paid on the death of that Joiner, and
ii
that Joiner has not revoked that nomination or notice, or
b
at any time after a Waiting Period Joiner becomes an active member of this Section of the Scheme, that Joiner gives a notice, nomination or declaration for the purposes of a regulation listed in the table in paragraph (4).
2
The nominations and notices referred to in paragraph (1)(a) are —
a
a nomination made in accordance with regulation F5 of the 1995 Regulations (payment of lump sum) in favour of one or more persons in respect of any lump sum that becomes payable under regulations F1 to F4 of those Regulations (which deal with lump sum payments on the death of a member in different circumstances);
b
a notice provided for the purposes of paragraph (3)(a) of regulation F5 of the 1995 Regulations that the person’s surviving partner (within the meaning of that regulation) is not to receive the payment of any lump sum that becomes payable under regulations F1 to F4 of those Regulations;
c
a notice provided for the purpose of regulation G14 of the 1995 Regulations (surviving nominated partner’s pension) nominating a partner to receive a surviving nominated partner pension.
3
For the purpose of this Section of the Scheme a nomination or notice referred to in paragraph (1)(a) shall be treated —
a
in the case of the nomination referred to in paragraph (2)(a), as if that nomination has been accepted by the Secretary of State as a notice for the purposes of regulation 2.E.21,
b
in the case of a notice referred to in paragraph (2)(b), as if that notice had been accepted by the Secretary of State as a notice for the purposes of regulation 2.E.21 specifying that the Waiting Period Joiner’s personal representatives are to receive any lump sum or pension on the death of that Joiner, and
c
in the case of a notice referred to in paragraph (2)(c), as if that notice had been accepted by the Secretary of State as a declaration for the purposes of regulation 2.E.2.
4
A notice, nomination or declaration referred to in paragraph (1)(b) that is given by a Waiting Period Joiner for the purposes of a regulation listed in column 1 of the following table shall, without more, be treated as a notice, nomination or declaration given for the purposes of the corresponding regulation in column 2.
Column 1
1995 Regulations
Column 2
2008 Regulations
F5 2.E.21 G14 2.E.2
Waiting Period Joiners who are in receipt of a tier 1 ill-health pension under Regulation E2A of the 1995 Regulations
2.L.3
1
This regulation applies to a Waiting Period Joiner who —
a
is entitled to a tier 1 ill-health pension under regulation E2A of the 1995 Regulations (ill-health pension on early retirement) in respect of service in the 1995 Section (“the earlier 1995 Section service”), and
b
becomes entitled to a tier 1 ill-health pension or, as the case may be, a tier 2 ill-health pension under regulation 2.D.8 in respect of service in this Section of the Scheme (“the later 2008 Section service”).
2
For the purposes of determining whether a Waiting Period Joiner can count 45 years of pensionable service for any purpose, the earlier 1995 Section service and the later 2008 Section service are aggregated.
3
A Waiting Period Joiner is entitled to the benefits set out in paragraph (4) if, on the termination of the later 2008 Section service, that Joiner becomes entitled to a tier 1 or a tier 2 ill-health pension under regulation 2.D.8 in respect of that later service.
4
Those benefits are —
a
a tier 1 ill-health pension under regulation E2A of the 1995 Regulations in respect of the member’s earlier 1995 Section service, and
b
a tier 1 or, as the case may be, a tier 2 ill-health pension in respect of the member’s later 2008 Section service.
This is subject to paragraph (5).
5
A Waiting Period Joiner is entitled to the benefits set out in paragraph (6) where that Joiner —
a
ceases to be entitled to a tier 1 ill-health pension in respect of the earlier 1995 Section service,
b
becomes entitled to a tier 2 ill-health pension in respect of that earlier 1995 Section service in accordance with regulation E2B of the 1995 Regulations (re-assessment of ill health condition determined under regulation E2A), and
c
becomes entitled to a tier 1 or, as the case may be, a tier 2 ill-health pension in respect of the later 2008 Section service on the termination of that later service.
6
Those benefits are —
a
a tier 2 ill-health pension paid in accordance with regulation E2B of the 1995 Regulations in respect of the earlier 1995 Section service, and
b
a tier 1 ill-health pension in respect of the later 2008 Section service.
Lump sum payable on the death of a Waiting Period Joiner
2.L.4
1
This regulation applies to a Waiting Period Joiner who, on the date of that Joiner’s death, is an active or a non-contributing member in respect of service in this Section of the Scheme (“the later 2008 Section service”).
2
The lump sum payable on the death of a Joiner referred to in paragraph (1) shall be calculated in accordance with whichever of paragraphs (3) to (6) applies to that Joiner and shall be paid in place of the lump sum that, apart from this regulation, would otherwise be payable in respect of that Joiner’s later 2008 Section service under regulation 2.E.17.
3
Where, at the date of a Waiting Period Joiner’s death, that Joiner was an active member who had not reached age 65 and who had not exercised the option under regulation 2.D.5, the lump sum referred to in paragraph (2) is an amount equal to the annual rate of pension payable under regulation 2.D.8(5) to which that deceased Joiner would have been entitled at that date, multiplied by five.
4
Where, at the date of a Waiting Period Joiner’s death, that Joiner was an active member who had reached age 65 and who had not exercised the option under regulation 2.D.5, the lump sum referred to in paragraph (2) is an amount equal to the annual rate of pension payable under regulation 2.D.1 to which that deceased Joiner would have been entitled at that date, multiplied by five.
5
Where, at the date of a Waiting Period Joiner’s death, that Joiner was a non-contributing member who had not exercised the option under regulation 2.D.5, the lump sum referred to in paragraph (2) is an amount equal to the annual rate of pension to which that Joiner would have been entitled under regulation 2.D.1 on the last day of that Joiner’s pensionable service, multiplied by five.
6
Where, at the date of a Waiting Period Joiner’s death, that Joiner was an active member or a non-contributing member who had exercised the option under regulation 2.D.5, the lump sum referred to in paragraph (2) shall be determined by the Secretary of State after taking advice from the Scheme actuary.
Children’s pensions payable on the death of a Waiting Period Joiner
2.L.5
1
This regulation applies in respect of a Waiting Period Joiner’s service in this Section of the Scheme, where at the date of that Joiner’s death that Joiner was an active, non-contributing, pensioner or deferred member who was entitled to a pension under the 1995 Regulations in respect of service in the 1995 Section (“the earlier 1995 Section service”).
2
In the case of a deceased Waiting Period Joiner who, at the date of that Joiner’s death was an active or non-contributing member, “relevant service” for the purposes of paragraph (4) of regulation 2.E.10 shall have the meaning given in paragraph (3) of this regulation.
3
“Relevant service” means —
a
in the case of a deceased Waiting Period Joiner who was, at the date of that Joiner’s death, an active member the greater of —
i
the pensionable service that Joiner was entitled to count at that date, increased by the enhancement period (if any) that would have applied for the purposes of regulation 2.D.8(5) if that Joiner had become entitled to a tier 2 ill-health pension at that date, and
ii
that Joiner’s later 2008 Section service as an active member plus the difference between —
aa
the aggregate of that Joiner’s earlier 1995 Section service and the later 2008 Section service as an active member, and
bb
10 years pensionable service,
where the amount of service in (aa) is less than that specified in (bb);
b
in the case of a deceased Waiting Period Joiner who, at the date of that Joiner’s death was a non-contributing member, the pensionable service that Joiner was entitled to count under this Section of the Scheme on the date of that Joiner’s death.
4
In the case of a deceased Waiting Period Joiner who, at the date of that Joiner’s death was a pensioner member, “the basic death pension” for the purposes of paragraph (3) of regulation 2.E.11 shall have the meaning given in paragraph (5) of this regulation.
5
The “basic death pension” means the greater of —
a
75% of the deceased Waiting Period Joiner’s annual pension (disregarding any additional pension), and
b
75% of the annual pension to which that Joiner would have been entitled in respect of the aggregate of that Joiner’s later 2008 Section service plus the difference between —
i
the aggregate of that Joiner’s earlier 1995 Section service and the later 2008 Section service, and
ii
10 years pensionable service,
where the amount of service in (i) is less than that specified in (ii).
6
In the case of a deceased Waiting Period Joiner who, at the date of that Joiner’s death was a deferred member, “the basic death pension” for the purposes of paragraph (3) of regulation 2.E.12 shall have the meaning given in paragraph (7) of this regulation.
7
The “basic death pension” means —
a
if the deceased Waiting Period Joiner died within 12 months after ceasing to be an active member or a non-contributing member, the amount that would be the basic death pension for the purposes of regulation 2.E.10 if that Joiner had died on the day of so ceasing (disregarding any additional pension), and
b
if the deceased Waiting Period Joiner died more than 12 months after ceasing to be an active member or a non-contributing member, the greater of —
i
75% of the pension to which that Joiner would have been entitled if that Joiner had become entitled to a pension under regulation 2.D.1 on the date of death (disregarding any additional pension), and
ii
75% of the annual pension to which that Joiner would have been entitled in respect of the aggregate of that Joiner’s later 2008 Section service that has been deferred plus the difference between —
aa
the aggregate of that Joiner’s earlier 1995 Section service and the later 2008 Section service that has been deferred, and
bb
10 years pensionable service,
where the amount of service in (aa) is less than that specified in (bb).
.
Amendment of regulation 3.A.1
36
In regulation 3.A.1 (interpretation of Part 3: general) —
a
in the definition of “GMS practice” —
i
in paragraph (a), after “registered medical practitioner” insert “who is a type 1 medical practitioner”,
ii
in paragraph (b), after “or more” insert “such”;
b
in paragraph (a) of the definition of “host Trust or Board” for “registered medical practitioner” (twice), substitute “type 1 medical practitioner”;
c
in the definition of “ophthalmic provider”, after “who” insert “is a type 1 medical practitioner and who”;
d
after paragraph (b) of the definition of “practitioner”, add —
or
c
an ophthalmic provider
;
e
at the appropriate place in the alphabetical order, insert —
“registered medical practitioner” has the meaning given in section 55 of the Medical Act 1983 ;
“Waiting Period Joiner” has the meaning given in regulation 3.L.1.
.
Amendment of regulation 3.A.12
37
For paragraph (1) of regulation 3.A.12 (distribution of pensionable earnings between type 1 dental practitioners employed or engaged by the same GDS or PDS contractor), substitute —
1
After the end of each financial year, each GDS or PDS contractor must by a date to be decided by the Secretary of State, send to the employing authority with which that contractor is a party to a GDS contract or PDS agreement a notice (in the format specified by the Secretary of State), specifying in respect of that financial year —
a
the pensionable earnings ceiling for that contract or agreement;
b
the amount of any monthly seniority payments, maternity leave payments, paternity leave payments, adoption leave payments, parental leave payments or sickness leave payments paid under that contract or agreement;
c
how much of the practitioner income that relates to that contract or agreement each type 1 dental practitioner that performed services under that contract or agreement is to be treated as having earned during that financial year, and
d
any partners, shareholders or directors of that contractor.
.
Amendment of regulation 3.B.1
38
After paragraph (5)(f) of regulation 3.B.1 (eligibility: general), add —
g
the person is a deferred member of the 1995 Section who has given notice for the purposes of paragraph (1) or (1A) of regulation B4 of the 1995 Regulations (opting out of the Scheme) and —
i
as a result of that notice has been treated as ceasing to be an active member of that Section, and
ii
pursuant to that notice remains opted-out of that Section for 5 years or more;
h
the person is a deferred member of the 1995 Section who has given notice for the purposes of paragraph (1) or (1A) of regulation B4 of the 1995 Regulations (opting out of the Scheme) and following that notice, has ceased to be an active member of that Section for any one period of five or more years comprising the aggregate of —
i
any period during which the person leaves NHS employment, and
ii
any period during which the person is treated as never having been an active member of that Section in accordance with paragraph (3) of regulation B4 of those Regulations in respect of one or more later periods of NHS employment entered into after having given the notice for the purposes of paragraph (1) or (1A) of that regulation;
i
the person —
i
has given notice for the purposes of regulation B4 of the 1995 Regulations (opting-out of the scheme) and as a result of that notice all of that person’s NHS employments ceased to be pensionable employment for the purposes of those Regulations,
ii
is not entitled to a pension (including a deferred pension) under those Regulations, and
iii
has been treated as ceasing to be in pensionable employment under the 1995 Regulations for a period of 12 months or more;
j
the person —
i
has given notice for the purposes of regulation B4 of the 1995 Regulations (opting-out of the scheme) and as a result of that notice all of that person’s NHS employments ceased to be pensionable employment for the purposes of those Regulations,
ii
is not entitled to a pension (including a deferred pension) under those Regulations, and
iii
has, in respect of the NHS employments referred to in (i), either received a repayment of contributions or exercised the right to a transfer payment under Part M of those Regulations,
.
Substitution of regulation 3.B.1A
39
For regulation 3.B.1A (eligibility: transitional), substitute —
Eligibility: transitional
3.B.1A
1
A person is eligible to be an active member of this Section of the Scheme if —
a
the person is not prevented from being so by regulation 3.B.2 or 3.B.6, and
b
either —
i
the Secretary of State has accepted that person’s option to join this Section of the Scheme under Chapter 3.K, or
ii
that person meets all of the requirements in paragraph (2).
2
Those requirements are that the person —
a
is under age 75,
b
was an active member of the 1995 Section on, or after, 1st April 2008,
c
became a pensioner member of the 1995 Section on, or before, 1st October 2009,
d
has either —
i
returned to NHS employment since becoming a pensioner member referred to in (c), or
ii
commenced for the first time NHS employment, and
e
is not eligible to be an active member of the 1995 Section in respect of the employment referred to in (d).
This is subject to the following paragraphs of this regulation.
3
A person referred to in paragraph (2) is eligible to be an active member of this Section of the Scheme, from the day immediately following the end of Waiting Period A, if that person is entitled to a pension under one of the following regulations of the 1995 Regulations —
a
E1 (normal retirement pension),
b
E2A(3)(a) (tier 1 ill-health pension on early retirement),
c
E3A (early retirement pension (termination of employment by employing authority)), or
d
E5 (early retirement pension (with actuarial reduction)).
4
A person referred to in paragraph (2) is eligible to be an active member of this Section of the Scheme, from the day immediately following the longer of Waiting Period A and Waiting Period B, if that person is entitled to a pension under one of the following regulations of the 1995 Regulations —
a
E2 (early retirement pension (ill health)),
b
E3 (early retirement pension (redundancy etc additional provisions)).
5
If a person referred to in paragraph (2) is entitled to a pension under regulation E2A(3)(b) (tier 2 ill-health pension on early retirement), that person shall be eligible to be an active member of this Section of the Scheme from the day immediately following whichever of the following occurs last —
a
the anniversary of that person entering NHS employment, or
b
the end of Waiting Period A.
6
A person to whom paragraph (1)(b)(i) or (3)(b) applies and who is entitled to a tier 1 ill-health pension under regulation E2A(3)(a) of the 1995 Regulations, ceases to be eligible to be an active member of this Section of the Scheme from the date the Secretary of State makes a determination that that person is entitled to a tier 2 ill-health pension in place of that tier 1 ill-health pension under regulation E2B(3) of those Regulations (re-assessment of ill-health condition determined under regulation E2A).
7
For the purposes of this regulation —
a
“Waiting Period A” is a period of two calendar years beginning on the day the person becomes entitled to the pension under the 1995 Regulations;
b
“Waiting Period B” is a period beginning on the day the person becomes entitled to the pension under the 1995 Regulations equal to the calendar length of —
i
any increase to the person’s pensionable service in the 1995 Section which has been applied in accordance with paragraph (3) of regulation E2 of the 1995 Regulations, or
ii
any additional service with which the person has been credited in accordance with regulation 5 of the National Health Service (Compensation for Premature Retirement) Regulations 2002 .
8
This regulation applies to any person who has previously been an active member of a corresponding 1995 scheme as though any reference to —
a
the “1995 Section” includes a reference to that corresponding 1995 scheme;
b
the “1995 Regulations” includes a reference to any regulations, orders, rules or other instruments governing that corresponding 1995 scheme;
c
regulations “E1”, “E2”, “E2A”, “E2B(3)”, “E3”, “E3A”, “E3A(3)(a)”, “E3A(3)(b)” or “E5” includes the equivalent of those regulations in a health service scheme the provisions of which correspond to the 1995 Regulations, and
d
“regulation 5 of the National Health Service (Compensation for Premature Retirement) Regulations 2002” includes the equivalent of that regulation as it applies to a member of a corresponding 1995 scheme.
.
Amendment of regulation 3.B.2
40
For paragraph (1) of regulation 3.B.2 (restrictions on eligibility: general), substitute —
1
A person is not eligible to be an active member of this Section of the Scheme if the person —
a
became a pensioner member of the 1995 Section or a corresponding 1995 scheme on, or before, 1st April 2008 (except if paragraph (1)(b)(i) of regulation 3.B.1A applies to that person), or
b
became a pensioner member of the 1995 Section or a corresponding 1995 scheme on, or after, that date (except if paragraph (1)(b)(i) or (ii) of regulation 3.B.1A applies to that person), or
c
is a deferred member of the 1995 Section or a corresponding 1995 scheme, but is not a deferred member —
i
to whom regulation 3.B.1(5)(e), (f), (g) or (h) applies, and
ii
in respect of whom permission of the Secretary of State to rejoin the 1995 Section has not been granted pursuant to regulation B2(3) of that Section.
.
Substitution of regulation 3.C.15
41
For regulation 3.C.15 (revaluation of increases bought under options: members’ pensions), substitute —
Revaluation of increases bought under options: members’ pensions
3.C.15
1
Where an option under regulation 3.C.6, 3.C.8 or 3.C.9 has been exercised, the final amount of the increase in a member’s pension immediately before the beginning date for that pension shall be determined in accordance with this regulation.
2
Where the increase in pension is in respect of an option that was exercised less than 2 months before the increase becomes payable, the final amount is calculated in accordance with paragraph (4).
3
Where the increase in pension is in respect of an option that was exercised 2 or more months before the increase in pension becomes payable, the final amount is calculated in accordance with paragraph (5).
4
The calculation referred to in paragraph (2) is as follows —
Step 1 – Calculate the basic amount of the increase in accordance with regulations 3.C.12 to 3.C.14, to find the Step 1 amount. Step 2 – Add to the Step 1 amount an amount that is equal to any increases that would be due under the Pensions (Increase) Act 1971 on a pension of the same amount as the Step 1 amount when it first falls into payment, to find the Step 2 amount. Step 3 – Divide the Step 2 amount by the Step 1 amount, to find the Step 3 factor. Step 4 – Divide the Step 1 amount by the Step 3 factor to find the final amount referred to in paragraph (1).
5
The calculation referred to in paragraph (3) is as follows —
Step 1 – Calculate the basic amount of the increase in accordance with regulations 3.C.12 to 3.C.14, to find the Step 1 amount. Step 2 – Multiply the Step 1 amount by the retail prices index for the second month before the month in which the increase in pension will become payable, to find the Step 2 amount. Step 3 – Divide the Step 2 amount by the retail prices index for the month in which the option was exercised, to find the Step 3 amount. Step 4 – Take the greater of the Step 1 amount and Step 3 amount, to find the Step 4 amount. Step 5 – Add to the Step 4 amount an amount that is equal to any increases that would be due under the Pensions (Increase) Act 1971 on a pension of the same amount as the Step 4 amount when it first falls into payment, to find the Step 5 amount. Step 6 – Divide the Step 5 amount by the Step 4 amount, to find the Step 6 factor. Step 7 – Divide the Step 4 amount by the Step 6 factor to find the final amount referred to in paragraph (1).
6
In this regulation, “the beginning date”, in relation to a pension, means the date on which it is treated as beginning for the purposes of the Pensions (Increase) Act 1971 (see section 8(2) of that Act).
.
Amendment of regulation 3.D.7
42
After paragraph (18) of regulation 3.D.7 (early retirement on ill-health (active members and non-contributing members)), insert —
19
In the case of a Waiting Period Joiner, this regulation is subject to regulation 3.L.3.
.
Amendment of regulation 3.E.2
43
After paragraph (3) of regulation 3.E.2 (meaning of “surviving nominated partner”), insert —
4
In the case of a Waiting Period Joiner, this regulation is subject to regulation 3.L.2.
.
Amendment of regulation 3.E.10
44
In paragraph (3) of regulation 3.E.10 (amount of children’s pension under regulation 3.E.8: deceased active members and deceased non-contributing members), after “3.K.23” (in the full out words) add “and in the case of a Waiting Period Joiner, this is subject to regulation 3.L.5”.
Amendment of regulation 3.E.11
45
In paragraph (3) of regulation 3.E.11 (amount of children’s pension under regulation 3.E.8: deceased pensioner members), after “3.K.23” (in the full out words) add “and in the case of a Waiting Period Joiner, this is subject to regulation 3.L.5”.
Amendment of regulation 3.E.12
46
In paragraph (3) of regulation 3.E.12 (amount of children’s pension under regulation 3.E.8: deceased deferred members), after “3.K.23” (in the full out words) add “and in the case of a Waiting Period Joiner, this is subject to regulation 3.L.5”.
Amendment of regulation 3.E.17
47
In paragraph (1) of regulation 3.E.17 (amount of lump sum: single capacity members and recent leavers (disregarding regulation 3.D.5 employments)), after “3.K.22” (in the full out words) add “and in the case of a Waiting Period Joiner, this is subject to regulation 3.L.4”.
Amendment of regulation 3.E.21
48
After paragraph (13) of regulation 3.E.21 (payment of lump sums or pensions on death), insert —
14
In the case of a Waiting Period Joiner, this regulation is subject to regulation 3.L.2.
.
Amendment of regulation 3.H.4
49
In regulation 3.H.4 (meaning of “relevant income”) —
a
in paragraph (2)(b), for “acturial” substitute “actuarial”;
b
after paragraph (5), insert —
5A
The resulting reduction in the pension is taken into account for the purposes of this regulation if the employed pensioner —
a
exercised the option under regulation 3.D.14 (election to allocate pension) in relation to the old service pension, or
b
is a 2008 Section Optant who was entitled to a lump sum under regulation 3.K.11 in relation to the old service pension.
.
Amendment of regulation 3.K.1
50
In paragraph (1) of regulation 3.K.1 (application of Chapter 3.K) —
a
at the end of sub-paragraph (a), omit “and”;
b
after sub-paragraph (b), add —
c
are pensioner members of the 1995 Section in respect of a pension payable under regulation E3 or E3A of the 1995 Regulations (which deal with an early retirement pension on the grounds of redundancy and an early retirement pension on termination of employment by employing authority, respectively).
.
Amendment of regulation 3.K.2
51
In regulation 3.K.2 (options for 1995 Section members to join this Section of the Scheme under Chapter 3.K) —
a
in paragraph (9), after “1995 Section if” insert “either paragraph (9A) applies to that person or that person satisfies all of the following”;
b
after paragraph (9), add —
9A
This paragraph applies to a person who —
a
has ceased to pay contributions in accordance with paragraph (3) or paragraph (4) of regulation D1 of the 1995 Regulations (contributions by members),
b
is continuing in NHS employment, and
c
exercises the option before the end of the four month period beginning with the comparative statement issue date.
;
c
in paragraph (13), for “(4) and (9)” substitute “(4), (9) and (9A)”.
New Chapter 3.L
52
After Chapter 3.K (2008 Section Optants), insert —
CHAPTER 3.L
Waiting Period Joiners
Application of Chapter 3.L
3.L.1
1
This Chapter makes provision in relation to pensioner members of the 1995 Section who are eligible to be members of this Section of the Scheme in accordance with paragraph (1)(b)(ii) of regulation 3.B.1A (eligibility: transitional).
2
A member of this Section of the Scheme to whom this Chapter applies is referred to as a “Waiting Period Joiner”.
Nominations and notices accepted by the Secretary of State under the 1995 Regulations and Chapter 3.E of these Regulations
3.L.2
1
This regulation applies if —
a
on the day a Waiting Period Joiner becomes an active member of this Section of the Scheme —
i
the Secretary of State has accepted any of the nominations or notices specified in paragraph (2) in respect of the benefits to be paid on the death of that Joiner, and
ii
that Joiner has not revoked that nomination or notice, or
b
at any time after a Waiting Period Joiner becomes an active member of this Section of the Scheme, that Joiner gives a notice, nomination or declaration for the purposes of a regulation listed in the table in paragraph (4).
2
The nominations and notices referred to in paragraph (1)(a) are —
a
a nomination made in accordance with regulation F5 of the 1995 Regulations (payment of lump sum) in favour of one or more persons in respect of any lump sum that becomes payable under regulations F1 to F4 of those Regulations (which deal with lump sum payments on the death of a member in different circumstances);
b
a notice provided for the purposes of paragraph (3)(a) of regulation F5 of the 1995 Regulations that the person’s surviving partner (within the meaning of that regulation) is not to receive the payment of any lump sum that becomes payable under regulations F1 to F4 of those Regulations;
c
a notice provided for the purpose of regulation G14 of the 1995 Regulations (surviving nominated partner’s pension) nominating a partner to receive a surviving nominated partner pension.
3
For the purpose of this Section of the Scheme a nomination or notice referred to in paragraph (1)(a) shall be treated —
a
in the case of the nomination referred to in paragraph (2)(a), as if that nomination has been accepted by the Secretary of State as a notice for the purposes of regulation 3.E.21,
b
in the case of a notice referred to in paragraph (2)(b), as if that notice had been accepted by the Secretary of State as a notice for the purposes of regulation 3.E.21 specifying that the Waiting Period Joiner’s personal representatives are to receive any lump sum or pension on the death of that Joiner, and
c
in the case of a notice referred to in paragraph (2)(c), as if that notice had been accepted by the Secretary of State as a declaration for the purposes of regulation 3.E.2.
4
A notice, nomination or declaration referred to in paragraph (1)(b) that is given by a Waiting Period Joiner for the purposes of a regulation listed in column 1 of the following table shall, without more, be treated as a notice, nomination or declaration given for the purposes of the corresponding regulation in column 2.
Column 1
1995 Regulations
Column 2
2008 Regulations
F5 3.E.21 G14 3.E.2
Waiting Period Joiners who are in receipt of a tier 1 ill-health pension under Regulation E2A of the 1995 Regulations
3.L.3
1
This regulation applies to a Waiting Period Joiner who —
a
is entitled to a tier 1 ill-health pension under regulation E2A of the 1995 Regulations (ill-health pension on early retirement) in respect of service in the 1995 Section (“the earlier 1995 Section service”), and
b
becomes entitled to a tier 1 ill-health pension or, as the case may be, a tier 2 ill-health pension under regulation 3.D.7 in respect of service in this Section of the Scheme (“the later 2008 Section service”).
2
For the purposes of determining whether a Waiting Period Joiner can count 45 years of pensionable service for any purpose, the earlier 1995 Section service and the later 2008 Section service are aggregated.
3
A Waiting Period Joiner is entitled to the benefits set out in paragraph (4) if, on the termination of the later 2008 Section service, that Joiner becomes entitled to a tier 1 or a tier 2 ill-health pension under regulation 3.D.7 in respect of that later service.
4
Those benefits are —
a
a tier 1 ill-health pension under regulation E2A of the 1995 Regulations in respect of the member’s earlier 1995 Section service, and
b
a tier 1 or, as the case may be, a tier 2 ill-health pension in respect of the member’s later 2008 Section service.
This is subject to paragraph (5).
5
A Waiting Period Joiner is entitled to the benefits set out in paragraph (6) where that Joiner —
a
ceases to be entitled to a tier 1 ill-health pension in respect of the earlier 1995 Section service,
b
becomes entitled to a tier 2 ill-health pension in respect of that earlier 1995 Section service in accordance with regulation E2B of the 1995 Regulations (re-assessment of ill health condition determined under regulation E2A), and
c
becomes entitled to a tier 1 or, as the case may be, a tier 2 ill-health pension in respect of the later 2008 Section service on the termination of that later service.
6
Those benefits are —
a
a tier 2 ill-health pension paid in accordance with regulation E2B of the 1995 Regulations in respect of the earlier 1995 Section service, and
b
a tier 1 ill-health pension in respect of the later 2008 Section service.
Lump sum payable on the death of a Waiting Period Joiner
3.L.4
1
This regulation applies to a Waiting Period Joiner who, on the date of that Joiner’s death, is an active or a non-contributing member in respect of service in this Section of the Scheme (“the later 2008 Section service”).
2
The lump sum payable on the death of a Joiner referred to in paragraph (1) shall be calculated in accordance with whichever of paragraphs (3) to (6) applies to that Joiner and shall be paid in place of the lump sum that, apart from this regulation, would otherwise be payable in respect of that Joiner’s later 2008 Section service under regulation 3.E.17.
3
Where, at the date of a Waiting Period Joiner’s death, that Joiner was an active member who had not reached age 65 and who had not exercised the option under regulation 3.D.5, the lump sum referred to in paragraph (2) is an amount equal to the annual rate of pension payable under regulation 3.D.7(5) to which that deceased Joiner would have been entitled at that date, multiplied by five.
4
Where, at the date of a Waiting Period Joiner’s death, that Joiner was an active member who had reached age 65 and who had not exercised the option under regulation 3.D.5, the lump sum referred to in paragraph (2) is an amount equal to the annual rate of pension payable under regulation 3.D.1 to which that deceased Joiner would have been entitled at that date, multiplied by five.
5
Where, at the date of a Waiting Period Joiner’s death, that Joiner was a non-contributing member who had not exercised the option under regulation 3.D.5, the lump sum referred to in paragraph (2) is an amount equal to the annual rate of pension to which that Joiner would have been entitled under regulation 3.D.1 on the last day of that Joiner’s pensionable service, multiplied by five.
6
Where, at the date of a Waiting Period Joiner’s death, that Joiner was an active member or a non-contributing member who had exercised the option under regulation 3.D.5, the lump sum referred to in paragraph (2) shall be determined by the Secretary of State after taking advice from the Scheme actuary.
Children’s pensions payable on the death of a Waiting Period Joiner
3.L.5
1
This regulation applies in respect of a Waiting Period Joiner’s service in this Section of the Scheme, where at the date of that Joiner’s death that Joiner was an active, non-contributing, pensioner or deferred member who was entitled to a pension under the 1995 Regulations in respect of service in the 1995 Section (“the earlier 1995 Section service”).
2
In the case of a deceased Waiting Period Joiner who, at the date of that Joiner’s death, was an active or non-contributing member, “the basic death pension” for the purposes of paragraph (3) of regulation 3.E.10 shall have the meaning given in paragraph (3) of this regulation.
3
The “basic death pension” means twice the appropriate proportion of the deceased member’s pension under regulation 3.D.1 and —
a
in the case of a deceased Waiting Period Joiner who was, at the date of that Joiner’s death, an active member that pension includes the greater of —
i
any increase due to such enhancement period that would have applied for the purposes of regulation 3.D.7(5) if that Joiner had become entitled to a tier 2 ill-health pension at that date, and
ii
that Joiner’s later 2008 Section service as an active member plus the difference between —
aa
the aggregate of that Joiner’s earlier 1995 Section service and the later 2008 Section service as an active member, and
bb
10 years pensionable service,
where the amount of service in (aa) is less than that specified in (bb);
b
in the case of a deceased Waiting Period Joiner who was, at the date of that Joiner’s death a non-contributing member, the pensionable service that Joiner was entitled to count under this Section of the Scheme on the date of that Joiner’s death.
4
In the case of a deceased Waiting Period Joiner who was a pensioner member at the date of that Joiner’s death, “the basic death pension” for the purposes of paragraph (3) of regulation 3.E.11 shall have the meaning given in paragraph (5) of this regulation.
5
The “basic death pension” means the greater of —
a
twice the appropriate proportion of the deceased Waiting Period Joiner’s annual pension (disregarding any additional pension), and
b
twice the appropriate proportion of the annual pension (disregarding any additional pension), to which that Joiner would have been entitled calculated as the aggregate of that Joiner’s later 2008 Section service plus the difference between —
i
the aggregate of that Joiner’s earlier 1995 Section service and the later 2008 Section service, and
ii
10 years pensionable service,
where the amount of service in (i) is less than that specified in (ii).
6
In the case of a deceased Waiting Period Joiner who was a deferred member at the date of that Joiner’s death, “the basic death pension” for the purposes of paragraph (3) of regulation 3.E.12 shall have the meaning given in paragraph (7) of this regulation.
7
The “basic death pension” means —
a
if the deceased Waiting Period Joiner died within 12 months of the day on which that Joiner ceased to be an active member or a non-contributing member (the cessation date), the amount that would be the basic death pension for the purposes of regulation 3.E.10 if that Joiner had died on the cessation date (disregarding any additional pension), and
b
if the deceased Waiting Period Joiner died more than 12 months after ceasing to be an active member or a non-contributing member, the greater of —
i
twice the appropriate proportion of the pension to which that Joiner would have been entitled if that Joiner had become entitled to a pension under regulation 3.D.1 on the date of death (disregarding any additional pension), and
ii
twice the appropriate proportion of the annual pension to which that Joiner would have been entitled in respect of the aggregate of that Joiner’s later 2008 Section service that has been deferred plus the difference between —
aa
the aggregate of that Joiner’s earlier 1995 Section service and the later 2008 Section service that has been deferred, and
bb
10 years pensionable service,
where the amount of service in (aa) is less than that specified in (bb).
.
PART 4 Amendment of the National Health Service (Injury Benefits) Regulations 1995
Amendment of the National Health Service (Injury Benefits) Regulations 1995
53
1
The National Health Service (Injury Benefits) Regulations 1995 are amended as follows.
2
In regulation 2 (interpretation) —
a
in the definition of “GMS practice” —
i
in paragraph (a), after “registered medical practitioner” insert “who is a type 1 medical practitioner”,
ii
in paragraph (b), after “or more” insert “such”;
b
at the appropriate place in the alphabetical order, insert —
“GP performer” has the meaning given in regulation A2 of the 1995 Regulations or, as the case may be, regulation 3.A.1 of the 2008 Regulations;
“GP provider” has the meaning given in regulation A2 of the 1995 Regulations or, as the case may be, regulation 3.A.1 of the 2008 Regulations;
“registered medical practitioner” has the meaning given in section 55 of the Medical Act 1983 ;
.
3
In paragraph (1)(b)(i) and (2)(b)(i) of regulation 2A (meaning of “practitioner”), after “registered medical practitioner” insert “who is a GP provider or a GP performer”.
PART 5 Amendment of the National Health Service Pension Scheme (Additional Voluntary Contributions) Regulations 2000
Amendment of the National Health Service Pension Scheme (Additional Voluntary Contributions) Regulations 2000
54
1
The National Health Service Pension Scheme (Additional Voluntary Contributions) Regulations 2000 are amended as follows.
2
At the end of paragraph (1) of regulation 3 (making and acceptance of elections), insert (as full out words) “Paragraph (1)(a) is subject to regulation 11(1A).”.
3
In paragraph (1)(a) of regulation 6 (circumstances in which elections cease to have effect), after “participation in” insert “this Section of”.
4
In paragraph (1) of regulation 9 (inwards transfer: mis-sold pensions) —
a
after “opting into”, insert “this Section of”;
b
after “or rejoin”, insert “this Section of”.
5
In regulation 11 (retirement and dependants’ pensions) —
a
in paragraph (1), after “Subject to paragraph” insert “(1A) and”;
b
after paragraph (1), add —
1A
Paragraphs (1B) to (1E) apply where the proceeds of any investment made under regulation 7(1), 8(2) or 9(4) are insufficient for the authorised fund to provide benefits in accordance with paragraph (1) and the participator is unwilling, or unable, to secure benefits in accordance with that paragraph from another insurer.
1B
In the case of a single authorised fund, that fund may discharge its liability for the payment of the benefits described in paragraph (1) by the payment of a lump sum that complies with the conditions in paragraph (1E).
1C
In the case of more than one authorised fund, each such fund may discharge its liability for the payment of the benefits described in paragraph (1), by the payment of a lump sum.
1D
Where paragraph (1C) applies the lump sums referred to in that paragraph must (in aggregate) comply with the conditions in paragraph (1E).
1E
Those conditions are that the lump sum or sums —
a
represent the capital value of the benefits referred to in paragraph (1), and
b
meet the requirements of regulation 12 of the Registered Pension Schemes (Authorised Payments) Regulations 2009 (payments by larger pension schemes).
;
c
at the end of paragraph (3), insert (as full out words) “This paragraph is subject to paragraph (1A).”;
d
at the end of paragraph (5), insert (as full out words) “This paragraph is subject to paragraph (1A).”;
e
in paragraph (7), omit “and paragraph 19 of the Schedule”.
6
In regulation 15 (payments by the Secretary of State) —
a
for paragraph (1), substitute —
1
Subject to paragraph (2), where an authorised provider fails to pay any amount due by way of —
a
an annuity,
b
a pension commencement lump sum,
c
a lump sum death benefit, or
d
a lump sum payment referred to in regulation 11(1B) or (1C),
the Secretary of State shall be liable to pay that amount.
;
b
in paragraph (3), for “11(4), or under regulation” substitute “11(1B), 11(1C), 11(4),”;
c
in paragraph (4), before “11(8)” insert “11(1B), 11(1C),”.
7
After paragraph 4(8) of Schedule 2 (pension sharing on divorce or nullity of marriage or, dissolution or nullity of civil partnership), add —
9
This paragraph is subject to regulation 11(1A).
.
PART 6 Miscellaneous
Option to persons detrimentally affected by these Regulations
55
1
This regulation applies in relation to any benefit which is being paid or may become payable under the regulations amended by these Regulations to or in respect of a person who, having served in an employment or office, service in which qualified the person to participate in the benefits provided under the regulations amended by these Regulations, ceased to serve therein before these Regulations came into force.
2
Where, in a case to which this regulation applies, any provision of these Regulations would operate in relation to any person so as to place that person in a worse position than that person would have been if that provision had not applied, that person may elect that the provision shall not apply by giving notice in accordance with paragraph (3).
3
A notice given pursuant to paragraph (2) shall be in writing and shall be delivered to the Secretary of State within 6 months of the coming into force of these Regulations or such longer period as the Secretary of State may allow.
4
An election pursuant to paragraph (2) shall have effect in relation to the benefit referred to in paragraph (1) only to the extent that such benefit has accrued by virtue of periods of service rendered prior to the cessation referred to in paragraph (1) (or, if there has been more than one such cessation, the last of them before the coming into force of these Regulations) and in determining entitlement to, and the amount of, the benefit to that extent, such person shall be treated as if that person had never recommenced service at any time after that cessation (or, as the case may be, the last such cessation).
Signed by authority of the Secretary of State for Health.
Ann Keen
Parliamentary Under-Secretary of State,
Department of Health
22nd February 2010
We consent
Tony Cunningham
Steve McCabe
Two of the Lords Commissioners of Her Majesty’s Treasury
25th February 2010


type: legislation

jurisdiction: UK

text:
Citation and commencement
1
These Regulations may be cited as the London Olympic Games and Paralympic Games Tax Regulations 2010 and come into force on 1 January 2011.
Interpretation
2
1
In these Regulations —
“accreditation card” means an Olympic Identity and Accreditation Card, or a Paralympic Identity and Accreditation Card, issued and validated by LOCOG ;
“ CAS ” means the Court of Arbitration for Sport;
“ CTA 2009 ” means the Corporation Tax Act 2009 ;
“ CTA 2010 ” means the Corporation Tax Act 2010 ;
“ IF ” means an organisation recognised by the IOC as an International Federation;
“ IOC ” means the International Olympic Committee;
“ IPC ” means the International Paralympic Committee;
“ IPSF ” means an organisation recognised by the IPC as an International Paralympic Sport Federation;
“ ITA 2007 ” means the Income Tax Act 2007;
“ ITEPA 2003 ” means the Income Tax (Earnings and Pensions) Act 2003 ;
“ ITTOIA 2005 ” means the Income Tax (Trading and Other Income) Act 2005 ;
“LOCOG” means the London Organising Committee of the Olympic Games and Paralympic Games Limited registered at Companies House under Company No. 05267819;
“London 2012” means the Olympic Games and Paralympic Games;
“ NOC ” means a National Olympic Committee recognised by the IOC;
“ NPC ” means a National Paralympic Committee recognised by the IPC;
“Olympic Games” means the Games of the XXX Olympiad that are to take place in 2012;
“Paralympic Games” means the Games of the XIV Paralympics that are to take place in 2012;
“ WADA ” means the World Anti-Doping Agency.
2
In these Regulations “income” means —
a
employment income as defined by section 7(2) of ITEPA 2003 (meaning of employment income), including income that would be employment income but for the provisions of regulation 3;
b
profits of a trade, profession or vocation that are chargeable under section 5 (charge to tax on trade profits), section 229 (adjustment income: income charged) and section 242 (charge to tax on post-cessation receipts) of ITTOIA 2005;
c
annual payments that are chargeable under section 683 of ITTOIA 2005 (annual payments not otherwise charged); and
d
income that is chargeable under section 687 of ITTOIA 2005 (income not otherwise charged);
including profits, annual payments and income that would be so chargeable but for the provisions of regulation 3.
3
In regulations 4(1)(b), 6(1)(b) and 7(1)(b) —
a
a payment or transfer is made to the individual carrying out the London 2012 activity where it is made to that individual or where it is treated for income tax purposes as made to that individual in the course of a trade, profession or vocation pursuant to section 13(5) of ITTOIA 2005 (visiting performers: treatment of payment or transfer);
b
a payment or transfer is connected with a London 2012 activity where the London 2012 activity is a relevant activity for the purposes of section 13 of ITTOIA 2005 (visiting performers) and the payment or transfer has a connection of the prescribed kind with that activity pursuant to that section .
Exemption from income tax etc
3
1
Income to which regulation 4, 6, 7 or 8 applies —
a
shall not be taxable earnings or taxable specific income as defined by section 10 of ITEPA 2003 (meaning of “taxable earnings” and “taxable specific income”);
b
shall be exempt from income tax that would otherwise be chargeable on that income under —
i
section 5 (charge to tax on trade profits), section 229 (adjustment income: income charged) and section 242 (charge to tax on post cessation receipts) of ITTOIA 2005;
ii
section 683 of ITTOIA 2005 (annual payments); or
iii
section 687 of ITTOIA 2005 (income not otherwise charged).
2
A payment or transfer to which regulation 4, 6 or 7 applies is exempt from income tax that would otherwise be chargeable on that payment or transfer by virtue of section 13 of ITTOIA 2005 (visiting performers).
3
Sections 900 and 901 (duty to deduct from annual payments) and section 966 (duty to deduct and account for sums representing income tax) of ITA 2007 do not apply to income, a payment or transfer to which regulation 4, 6, 7 or 8 applies.
4
This regulation is subject to regulations 9 and 11.
Accredited individual
4
1
This regulation applies to —
a
income received by an individual to whom regulation 5 applies where that income is received wholly and exclusively in return for that individual carrying out a London 2012 activity in the UK during the relevant period;
b
a payment or transfer —
i
connected with a London 2012 activity carried out in the UK during the relevant period by an individual to whom regulation 5(2)(a) or (b) applies; and
ii
made to the individual carrying out that London 2012 activity.
2
In this regulation and regulation 5 “London 2012 activity” means —
a
in relation to a competitor —
i
performing in a sporting event at London 2012; or
ii
activity primarily to support or promote London 2012, the Olympic or Paralympic Movement;
b
in relation to any other individual to whom regulation 5 applies the activity necessary to perform the London 2012 function listed in regulation 5 —
i
for which that individual receives an accreditation card; or
ii
for which that individual would have received an accreditation card if it were his or her only London 2012 function.
3
In this regulation “relevant period” means 30th March 2012 to 8th November 2012.
Accredited individual: London 2012 functions
5
1
This regulation applies to an individual who —
a
is neither resident nor ordinarily resident in the UK in the tax year during which the London 2012 activity is carried out;
b
has an accreditation card; and
c
has one or more of the London 2012 functions specified in paragraph (2).
2
The London 2012 functions are —
a
competitor;
b
media worker;
c
representative of an Official Body;
d
service technician;
e
team official;
f
technical official.
3
In this regulation —
“competitor” means an individual who has been entered by a NOC or NPC to perform in a sporting event which forms part of London 2012;
“media worker” means a media manager, a media producer, a media technician, a media support worker, a radio or television worker or a written, photographic or electronic journalist;
“Official Body” means a Sovereign, a Head of State, a Government, a NOC, a NPC, a city that has been selected by the IOC or IPC to host a future Olympics and Paralympics or Youth Olympics, a city that has been selected by the IOC or IPC to be a candidate to host a future Olympics and Paralympics or Youth Olympics, a city that the IOC or IPC recognises as an applicant to host a future Olympics and Paralympics or Youth Olympics, the IOC, the IPC, an IF, an IPSF, CAS or WADA;
“representative of an Official Body” means an individual who represents, is part of the support staff of, or is a closing ceremony production worker of, an Official Body, or provides observer, drug testing, analysis or arbitration services to CAS or WADA;
“service technician” means an individual who repairs, operates or maintains the equipment on which competitors rely for their performance or safety;
“team official” means an individual who is part of the reserve athlete, support athlete, coaching, technical, carer or medical staff of a NOC or NPC;
“technical official” means an individual who has been selected by LOCOG, an IF or IPSF to officiate at London 2012 and includes technical delegates, classifiers, judges and referees.
Ceremony performer
6
1
Where an individual is neither resident nor ordinarily resident in the UK in the tax year during which he or she carries out a London 2012 activity, this regulation applies to —
a
income received by that individual wholly and exclusively in return for that activity;
b
a payment or transfer connected with that activity and made to the individual carrying out that activity.
2
In this regulation “London 2012 activity” means a performance at, or at the rehearsal of, an opening or closing ceremony of London 2012.
RHB worker and OBS worker
7
1
Where a RHB worker or an OBS worker carries out a London 2012 activity in the UK during the relevant period this regulation applies to —
a
income received by that worker wholly and exclusively in return for carrying out that activity;
b
a payment or transfer connected with that activity and made to the individual carrying out that activity.
2
A RHB worker is an individual who is neither resident nor ordinarily resident in the UK in the tax year during which the London 2012 activity is carried out and is —
a
employed by a RHB;
b
directly contracted to work for a RHB; or
c
employed by a person that is directly contracted to work for a RHB.
3
An OBS worker is an individual who is neither resident nor ordinarily resident in the UK in the tax year during which the London 2012 activity is carried out and is —
a
employed by the OBS;
b
directly contracted to work for the OBS; or
c
employed by a person that is directly contracted to work for the OBS.
4
In this regulation —
“London 2012 activity” means activity which is necessary for the broadcast of London 2012;
“OBS” means the organisation responsible for producing international television and radio signals and providing broadcasters with the facilities and services necessary for broadcasting London 2012 (the Olympic Broadcasting Services);
“relevant period” means 6th April 2011 to 5th April 2013;
“RHB” means an organisation to whom the IOC or LOCOG has granted the exclusive television, Internet or radio rights to broadcast the Olympic Games or the Paralympic Games in a particular territory (a Rights-Holding Broadcast Organisation).
London 2012 Partner worker
8
1
This regulation applies to income received by a London 2012 Partner worker, wholly and exclusively in return for carrying out a London 2012 activity in the UK during the relevant period.
2
A London 2012 Partner worker is an individual who is neither resident nor ordinarily resident in the UK in the tax year during which the London 2012 activity is carried out and —
a
is employed by a London 2012 Partner; or
b
holds an accreditation card, or is providing timing, scoring or on-venue result services, and is —
i
directly contracted to work for a London 2012 Partner; or
ii
employed by a person that is directly contracted to work for a London 2012 Partner.
3
A London 2012 Partner is a Commercial Delivery Partner or a connected person to that Commercial Delivery Partner.
4
A Commercial Delivery Partner is a person that —
a
holds a London 2012 association right;
b
has been granted a paragraph 4 authorisation; and
c
provides services to LOCOG, for the purposes of delivering London 2012, wholly or partly in return for which it receives its paragraph 4 authorisation.
5
In this regulation —
“connected person” has the meaning given by section 1122 and 1123 of CTA 2010 (“connected” persons);
“London 2012 association right” means a London Olympics association right as defined by paragraph 1 of Schedule 4 to the London Olympic Games and Paralympic Games Act 2006 ;
“London 2012 activity” means a service provided to LOCOG, for the purposes of delivering London 2012, wholly or partly in return for which a Commercial Delivery Partner receives its paragraph 4 authorisation;
“paragraph 4 authorisation” means authorisation by LOCOG under paragraph 4 of Schedule 4 to the London Olympic Games and Paralympic Games Act 2006 to market and advertise themselves or their products for commercial purposes by reference to their association with London 2012;
“relevant period” means 30th March 2012 to 8th November 2012.
Exclusion of certain income, payments or transfers
9
1
Regulation 3 does not apply to income, a payment or transfer in the circumstances set out in paragraph (2) or (3).
2
Where the income, payment or transfer arises in relation to a competitor performing in a sporting event of the Olympic Games, as a result of —
a
a contract entered into on or after the 25th July 2012; or
b
any amendment, on or after the 25th July 2012, of a contract entered into before the 25th July 2012.
3
Where the income, payment or transfer arises in relation to a competitor performing in a sporting event of the Paralympic Games, as a result of —
a
a contract entered into on or after the 29th August 2012; or
b
any amendment, on or after the 29th August 2012, of a contract entered into before the 29th August 2012.
4
In this regulation “competitor” has the same meaning as in regulation 5.
Permanent establishment
10
1
Activity carried out for which income is received or a payment or transfer is made to which regulation 4, 7 or 8 (as modified by paragraph (3)) applies will not create a permanent establishment of the employer of the individual carrying out the activity for the purposes of section 5(2) of CTA 2009 (territorial scope of charge).
2
Income received by the employer of the individual for carrying out activity to which paragraph (1) applies is exempt from income tax that would otherwise be chargeable on that income by virtue of section 6(2) of ITTOIA 2005 (territorial scope of charge to tax).
3
For the purposes of this regulation —
a
in regulation 7 —
i
a RHB worker or an OBS worker includes an individual who is resident or ordinarily resident in the UK in the tax year during which the activity is carried out;
ii
the relevant period is 30th March 2012 to 8th November 2012.
b
in regulation 8 —
i
a London 2012 Partner worker who is providing timing, scoring or on-venue result services includes an individual who is resident or ordinarily resident in the UK in the tax year during which the activity is carried out;
ii
the relevant period for the activity of providing timing, scoring or on-venue result services is 1st January 2011 to 31st December 2012.
4
This regulation is subject to regulation 11.
Tax avoidance
11
1
Regulation 3 does not apply if conditions A and B are met.
a
Condition A is that arrangements have been made which, but for this regulation would result in a person obtaining an exemption under regulation 3 in respect of income, a payment or transfer.
b
Condition B is that those arrangements have, or form part of arrangements which have, as their main purpose, or one of their main purposes, the obtaining of that exemption.
2
Regulation 10(1) does not apply if conditions C and D are met.
a
Condition C is that arrangements have been made which, but for this regulation would result in a person obtaining the benefit of regulation 10(1) in respect of an activity.
b
Condition D is that those arrangements have, or form part of arrangements which have, as their main purpose, or one of their main purposes, the obtaining of that benefit.
3
Regulation 10(2) does not apply if conditions E and F are met.
a
Condition E is that arrangements have been made which, but for this regulation would result in a person obtaining an exemption under regulation 10(2) in respect of income, a payment or transfer.
b
Condition F is that those arrangements have, or form part of arrangements which have, as their main purpose, or one of their main purposes, the obtaining of that exemption.
Michael Fabricant
Brooks Newmark
Two of the Lords Commissioners of Her Majesty’s Treasury
7th December 2010