Regulations

• to introduce pension sharing on divorce.

• To increase flexibility of transfer of AVCs.
• Defer taking AVCs up till age 75.
• Employers remittance time.

The National Health Service (Superannuation Scheme, Injury Benefits, Additional Voluntary Contributions and Compensation for Premature Retirement) (Civil Partnership) (Scotland) Amendment Regulations 2005

The National Health Service (Superannuation Scheme and Additional Voluntary Contributions) (Scotland) Amendment Regulations 2006

These amendments ensure compliance with the HM Revenue and Customs pensions tax regime introduced by the Finance Act 2004.

The main changes are:

• Members able to make AVC contributions up to 100% of salary less  contributions paid to other registered pension schemes.
• On retirement member able to take up to 25% on their invested NHS AVC funds as a tax free lump sum.

The National Health Service (Superannuation Scheme, Injury Benefits, Additional Voluntary Contributions and Compensation for Premature Retirement) (Scotland) Amendment Regulations 2008

These regulations introduce a number of minor changes to the main scheme, AVC, Injury Benefits and Compensation for Premature Retirement Schemes. The main changes are to include in the definition of “employing authority” those employers who are subject to a Direction, to insert a definition of “scheme actuary ” to restrict the whole time pensionable pay equivalent for a part time member to that which would have been paid in a single comparable employment, to extend death in service cover to those members whose NHS employment had ceased to be pensionable solely by virtue of having the maximum amount of reckonable service under the scheme, to allow for the relaxation of the 12 month time limit on members transferring membership in to the NHS Pension Scheme for Scotland from other UK NHS pension schemes, provide that members who are moderate earners and who have reduced service as a result of dissolution or annulment of marriage (or, after 5th December 2005, civil partnership) may re-build their service and to clarify the position where by interest can be paid on late payments.

The National Health Service Superannuation Scheme (Additional Voluntary Contributions, Injury Benefits and Compensation for Premature Retirement) (Scotland) Amendment Regulations 2008

These Regulations amend the NHS AVC, Injury Benefit and Compensation for Premature Retirement Schemes with amendments required as a consequence of the reform changes introduced to the main scheme from 1 April 2008