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The National Health Service Pension Schemes (Amendment) Regulations 2024

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Amendment of Schedule 15

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30.—(1) Schedule 15 (definitions) is amended as follows.

(2) For the entry in Column 2 corresponding to the expression “overtime”, substitute—

“any period of time worked in excess of—

(a)whole-time, according to the terms of the member’s employment contract; or

(b)the terms of the member’s employment contract, during the period of 12 months following an election for partial retirement made under regulation 84.”.

(3) At the appropriate places, insert—

(a)“adoption leave” and for the corresponding entry in column 2 “has the meaning given in regulation 2(1) of the Paternity and Adoption Leave Regulations 2002(1)”;

(b)“carer’s leave” and for the corresponding entry in column 2 “leave under section 80J of the Employment Rights Act 1996(2)”;

(c)“lump sum and death benefit allowance” and for the corresponding entry in column 2 “in relation to a person, has the meaning given in section 637R of the Income Tax (Earnings and Pensions) Act 2003 (3)”;

(d)“maternity leave” and for the corresponding entry in column 2 “ordinary maternity leave or additional maternity leave as defined in regulation 2(1) of the Maternity and Parental Leave etc. Regulations 1999(4)”;

(e)“parental leave” and for the corresponding entry in column 2 “has the meaning given in regulation 2(1) of the Maternity and Parental Leave etc. Regulations 1999”;

(f)“paternity leave” and for the corresponding entry in column 2 “leave under regulation 4 or 8 of the Paternity and Adoption Leave Regulations 2002(5)”;

(g)“salary sacrifice arrangement” and for the corresponding entry in column 2 “an arrangement under which the member gives up the right to receive an amount of pensionable earnings in return for the provision of a benefit in kind including, but not limited to, a benefit consisting of a motor car or other vehicle, meals, care or vouchers”.

(1)

S.I. 2002/2788; regulation 2(1) was amended by S.I. 2006/2014 and 2011/1740.

(3)

2003 c. 1. Section 637R was inserted by the Finance Act 2024 (c. 3).

(4)

S.I. 1999/3312; regulation 2(1) was amended by S.I. 2002/2789, 2006/2014, 2013/388 and 2013/591.

(5)

Regulations 4 and 8 were amended by S.I. 2005/2114.

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