The National Health Service Superannuation Scheme (Scotland) Regulations 1995

Regulation R1

SCHEDULE 1MEDICAL AND DENTAL PRACTITIONERS

PART IDEFINITIONS AND MODIFICATIONS

Additional definitions used in this Schedule

1.  In this Schedule—

“assistant practitioner” means a medical or dental practitioner, who is employed by a principal practitioner, and in that employment is wholly or mainly engaged in assisting his employer in the discharge of the employer’s duties as a practitioner, and for whose employment the consent of the Health Board is required;

“associate general practitioner” means a medical practitioner who is employed by a principal practitioner to provide general medical services in circumstances where the principal practitioner is entitled to claim an allowance under regulation 31(1)(q) of the National Health Service (General Medical and Pharmaceutical Services) (Scotland) Regulations 1974(1) (payments to doctors);

“officer service” means, subject to paragraph 9 (officer service treated as practitioner service), service as an officer;

“pensionable earnings” has the meaning given in paragraphs 3 to 8;

“practitioner income” has the meaning given in paragraph 3(2);

“practitioner service” means, subject to paragraph 9 (officer service treated as practitioner service), pensionable service as a medical, dental or ophthalmic medical practitioner;

“principal practitioner” means a medical or dental practitioner on the list of a Health Board;

“uprated earnings” is to be construed in accordance with paragraph 11(2).

Application of Regulations with modifications

2.—(1) These Regulations subject to the modifications described in this Schedule apply to members who are or have been practitioners as if they were officers employed by the relevant Health Board and, except where the context otherwise requires, references to an employing authority shall, in relation to a practitioner, be taken as a reference to the relevant Health Board.

(2) Notwithstanding any other provision of these Regulations, a practitioner who wishes to contribute to the scheme must do so in respect of all of his work as a practitioner.

(3) A practitioner who has given notice under regulation B4 to opt out of the scheme in respect of practitioner service may nonetheless be a member in respect of any service as an officer.

PART IIPENSIONABLE EARNINGS

Meaning of “pensionable earnings”

3.—(1) In the case of a practitioner other than an assistant practitioner, “pensionable earnings” means practitioner income less—

(a)any sum on account of practice expenses that may be appropriate in accordance with a formula laid down by the Secretary of State for the purpose; and

(b)the pensionable earnings, to the extent allowed by the Secretary of State, of any assistant practitioner in the practitioner’s employment or in the case of an assistant practitioner who is not in pensionable employment under the scheme, the amount that would have been taken to be his pensionable earnings if he were in such pensionable employment.

(2) Subject to sub-paragraph (3), for the purposes of this paragraph, “practitioner income” means—

(a)all payments made by an employing authority to a principal practitioner in respect of general medical services, general dental services, general ophthalmic services or pharmaceutical services provided by the practitioner, including any payments so made to the practitioner as a trainer in general practice;

(b)any charges made to a patient in respect of the services mentioned in paragraph (a) above which the practitioner is authorised by or under any enactment to retain, other than charges authorised by regulations made under section 73(b) of the National Health Service (Scotland) Act 1978(2) (charges for more expensive supplies of dental appliances), and

(c)any sums paid to the practitioner out of a fund determined by reference to the number of beds in a hospital.

(3) If the practitioner is in concurrent employment as an officer, or with a local authority or university, or as a civil servant, or in any other employment that the Secretary of State may in any particular case allow, “practitioner income” does not include any amounts for which the practitioner is required to account to the employer as a term or condition of that employment.

Calculating “pensionable earnings” of practitioners in partnership

4.—(1) In the case of practitioners practising in partnership, the pensionable earnings of each principal practitioner shall be calculated by aggregating the pensionable earnings of each principal practitioner (including for this purpose, any amount that would constitute pensionable earnings in the case of any of them not included in the scheme) and subject to paragraph (2) dividing the total equally by the number of such partners.

(2) Where the principal practitioners do not share equally in the partnership profits, they may elect that each practitioner’s pensionable earnings shall be a fraction of the partnership’s total pensionable earnings corresponding to the practitioner’s share of the partnership’s profits.

(3) In the case of medical practitioners, if any principal practitioner in the partnership receives earnings in respect of employment as an officer, the practitioners may elect that each practitioner’s pensionable earnings be a fraction of the partnership’s aggregate pensionable earnings calculated so far as is reasonably practicable, so as to produce the result that each practitioner’s aggregate pensionable earnings is a fraction of the total aggregate pensionable earnings of all the practitioners in the partnership corresponding to the practitioner’s share in the partnership’s total profits.

(4) For the purposes of paragraph 4(3)—

“the partnership’s aggregate pensionable earnings” and “total pensionable earnings” do not include any amounts that are stated in the notice given under paragraph 5 to form part of one principal practitioner’s pensionable earnings or pensionable pay, but not to form part of the partnership profits;

“total aggregate earnings” means all pensionable earnings paid to members of the partnership in respect of employment as a practitioner plus any pensionable pay in respect of employment as an officer.

“total pensionable earnings” means all pensionable earnings paid to members of the partnership in respect of service as a practitioner.

(5) The calculation described in paragraph 4(3) will be made by the Health Board to which the practitioners are required to give notice of their election in accordance with paragraph 5.

5.—(1) Practitioners must exercise the election described in paragraph 4 by giving notice in writing.

(2) Dental practitioners must give such notice to the Health Board by which they wish the necessary action to be taken.

(3) In the case of medical practitioners, if all the practitioners in the partnership are on the list of a single Health Board, they must give notice to that Board. Otherwise they must give notice to the Board that is responsible, under the National Health Service (General Medical and Pharmaceutical Services) (Scotland) Regulations 1974, for assembling information about the total number of persons on the list of the practitioner or practitioners concerned.

(4) The notice must be signed by all the principal practitioners in the partnership and must state as a fraction each practitioner’s share in the partnership profits. In the case of medical practitioners, the notice must state the name of every Health Board on whose list the name of any practitioner in the partnership is included.

(5) If medical practitioners wish account to be taken of remuneration received in respect of concurrent employment as officers, the notice must state, in respect of every practitioner in the partnership who is so employed, the name of the employing authority and the pensionable pay received in respect of that employment. The notice must also include an undertaking by the practitioners to give notice in writing to the Health Board concerned at the end of each quarter, stating the pensionable pay received, in that quarter, in respect of employment as an officer by each practitioner in the partnership who is so employed.

(6) Any notice given under this paragraph will take effect from the date agreed between the practitioners and the Health Board concerned. If no agreement is reached, the date will be decided by the Secretary of State.

(7) Any notice given under this paragraph may be cancelled or amended by a subsequent notice in writing signed by all practitioners in the partnership. A notice will continue in effect until cancelled, or (if earlier) there is a change in the partnership.

(8) Where a practitioner has opted out of the scheme under regulation B4 the pensionable earnings calculated as in paragraph 4 above shall not be treated as pensionable earnings for the purpose of providing any benefits under these Regulations.

(9) Where medical practitioners gave notice under proviso (b)(iii) of regulation 61(2) of the National Health Service (Superannuation) (Scotland) Regulations 1961(3) that they wished that paragraph of the proviso to apply in their case, then so long as the notice remains effective they shall be treated for the purposes of paragraph 4 above as if they were not in partnership.

Meaning of “pensionable earnings” in relation to other practitioners

6.—(1) In the case of an assistant practitioner or an associate general practitioner, “pensionable earnings” means, subject to sub-paragraph (2), all salary, wages, fees and other regular payments paid to the practitioner plus the money value of the use of any apartments.

(2) “Pensionable earnings” as described in sub-paragraph (1) do not include payments for overtime or any allowances paid to cover the cost of providing office or laboratory accommodation or clerical or other assistance, or any travelling or subsistence allowance or other payments to be spent, or to cover expenses incurred, for the purposes of the practitioner’s employment and do not include any of the payments referred to in sub-paragraph (1) unless approved for that purpose by the Secretary of State.

Exclusions and deductions from pensionable earnings—all practitioners

7.  Any sum that is withheld or otherwise recovered from a practitioner under the National Health Service (Service Committees and Tribunal) (Scotland) Regulations 1992(4) shall be excluded or deducted from the practitioner’s pensionable earnings in such manner and to such extent as the Secretary of State may approve.

Limit on pensionable earnings—dental practitioners

8.—(1) A dental practitioner’s pensionable earnings in any financial year ending before 1st April 1995 are subject to the upper limit specified in the following table for the period in which the year falls:—

(2) A dental practitioner’s pensionable earnings in any financial year starting after 31st March 1995 are subject to the upper limit specified for that year by the Secretary of State.

(3) In the case of a dental practitioner employed by persons carrying on a deceased practitioner’s dentistry business, pensionable earnings cannot exceed the total of the amount paid to him by those persons, plus any amounts paid to him by a Health Board that those persons allow him to retain.

PART IIIOFFICER SERVICE TREATED AS PRACTITIONER SERVICE

Officer service treated as practitioner service

9.—(1) Subject to sub-paragraph (3), if a member does not have more than 10 years' officer service on first becoming a principal practitioner, the member’s officer service before first becoming a principal practitioner will be treated as practitioner service.

(2) For the purpose of calculating any benefit in respect of officer service that is treated as practitioner service under sub-paragraph (1), the member’s pensionable pay in respect of that officer service will be disregarded and the member’s uprated earnings will be increased by the same proportion as the member’s practitioner service is increased by virtue of its being treated as practitioner service under sub-paragraph (1).

(3) Sub-paragraph (1) does not apply where—

(a)the member first became a principal practitioner before 31st March 1977 and the benefits calculated under the corresponding provision as it applied immediately before that date would have been greater; or

(b)the member’s pension in respect of total officer service would otherwise be greater than the member’s pension in respect of total practitioner service (where “pension” includes, in each case, any increases payable under Part I of the Pensions (Increase) Act 1971)(5) and the member’s total pension would be reduced if the member’s officer service before first becoming a principal practitioner were treated as practitioner service.

(4) The calculation described in sub-paragraph (3)(b) will be made when the member’s pension under the scheme becomes payable. If the member dies before his pension becomes payable the calculation will be made at the date of his death and by reference to the pension which would have become payable under regulation E1 (normal retirement pension) or E6 (preserved pension) if he had left pensionable employment immediately before that date.

(5) When calculating the member’s total officer service and total practitioner service for the purposes of sub-paragraph (3)(b), any increase in the member’s pensionable service by virtue of regulation E2 (early retirement pension (ill-health)), and any additional service bought as described in regulation Q1 (right to buy additional service), will be ignored.

(6) Subject to sub-paragraph (8), if a member has, in total, less than one year’s officer service on the last occasion when the member ceases to be a practitioner before his pension under the scheme becomes payable, that officer service will be treated as practitioner service.

(7) For the purpose of calculating any benefit in respect of officer service that is treated as practitioner service under sub-paragraph (6), the member’s pensionable pay in respect of that officer service will be treated as pensionable earnings.

(8) If the member has been a principal practitioner, sub-paragraph (1) will be applied before sub-paragraph (6) and—

(a)sub-paragraph (6) will not apply to any officer service that is treated as practitioner service under sub-paragraph (1); and

(b)any officer service that is treated as practitioner service under sub-paragraph (1) will be ignored for the purpose of deciding whether sub-paragraph (6) applies.

(9) If any member with practitioner service works in employment as an officer for less than 1 year after last ceasing to be a practitioner, any officer service that is attributable to that employment will be treated as practitioner service.

(10) For the purposes of calculating any benefit in respect of officer service that is treated as practitioner service under sub-paragraph (9), the member’s pensionable pay in respect of that officer service will be treated as pensionable earnings.

(11) Where the officer service mentioned in paragraph (6) or paragraph (9) has been credited as a result of a transfer under regulation N1 (member’s right to transfer accrued rights to benefits to the scheme), the pensionable pay in respect of it shall be deemed to be the pensionable pay by reference to which the additional period of service was calculated under regulation N2(3) or N3(2), whichever is applicable.

PART IVCONTRIBUTIONS TO THE SCHEME

Contributions to the scheme

10.—(1) In the case of members who are practitioners, regulation D1 (contributions by members) is modified as described in sub-paragraphs (2) to (5).

(2) The contribution rate for practitioners is 6 per cent of pensionable earnings.

(3) Contributions must be paid until the member reaches age 70 or completes 45 years' pensionable service and reaches age 65.

(4) Principal practitioners must pay their contributions to the appropriate employing authority.

(5) Contributions payable by an assistant practitioner or associate general practitioner will be deducted from the practitioner’s earnings, and paid to the appropriate employing authority by the employing principal practitioner or deducted by the employing authority if acting as agent for the principal practitioner.

(6) Regulation D2 (contributions by employing authorities) is modified so that contributions in respect of practitioners are payable under that regulation by the appropriate employing authority.

PART VBENEFITS FOR MEMBERS

Pensions for members—normal retirement pension

11.—(1) In the case of members who are or have been practitioners, regulation E1 (normal retirement pension) is modified so that the yearly rate of a member’s pension—

(a)in respect of officer service, will be equal to 1/80th of final year’s pensionable pay for each complete year of service, plus the relevant daily proportion for each additional day (as described in that regulation); and

(b)in respect of practitioner service will be equal to 1.4 per cent of the member’s uprated earnings.

(2) The member’s uprated earnings are to be calculated by uprating the member’s pensionable earnings in the manner determined by the Secretary of State after consulting such professional organisations as he considers appropriate.

Early retirement pension—ill health

12.—(1) In the case of members who are or have been practitioners, regulation E2 (early retirement pension (ill health)) is modified so that, if the member satisfies the requirements for a pension based on pensionable service that is increased under any of paragraphs (4) to (6) of that regulation—

(a)the member’s total pensionable service will be increased as described in whichever of those paragraphs applies;

(b)the length of the member’s officer service and practitioner service will each be increased by the proportion by which the member’s total pensionable service is increased; and

(c)for the purpose of calculating the member’s pension in respect of practitioner service, the member’s uprated earnings will then be increased by the same proportion as the member’s practitioner service is increased by under paragraph (b) above.

(2) For the purposes of sub-paragraph (1), “total pensionable service” includes both officer service and practitioner service but does not include any period of additional service that the member buys under regulation Q1 (right to buy additional service).

Early retirement pensions/employer’s consent

13.  A practitioner may not become entitled to a pension under regulation E4 (early retirement pension (employer’s consent)) as a result of the termination of pensionable employment as a practitioner.

Lump sum on member’s death in pensionable employment or after pension becomes payable

14.—(1) In the case of members who die in pensionable employment as practitioners, regulation F1 (lump sum when member dies in pensionable employment) is modified so that, in relation to the member’s employment as a practitioner, the reference to final year’s pensionable pay in regulation F1(2) is treated as a reference to the yearly average of the member’s uprated earnings at the date of death.

(2) In the case of members who die after a pension under the scheme in respect of practitioner service becomes payable, regulation F2 (lump sum payable on member’s death after pension becomes payable) is modified so that, in relation to the member’s employment as a practitioner, the reference to final year’s pensionable pay in regulation F2(2) is treated as a reference to the yearly average of the member’s uprated earnings at the date of death.

PART VIBENEFITS FOR DEPENDENTS

Widow or widower’s pension on member’s death in pensionable employment

15.  In the case of members who die in pensionable employment as practitioners, regulation G2 (widow’s pension on member’s death in pensionable employment) is modified so that the reference, in regulation G2(2), to the rate of the member’s pensionable pay when he died is treated, in relation to the member’s employment as a practitioner, as a reference to the average rate of the member’s pensionable earnings during the last complete quarter before the member died.

Increased widower’s pension

16.  In the case of female members who elected to buy increased widower’s pension under regulation G9 (increased widower’s pension) that regulation is modified so that the lump sum payable on the member’s retirement will be reduced in respect of each year of practitioner service that the member buys, by 2.8 per cent of uprated earnings for each complete year before 25th March 1972, and by 1.4 per cent of uprated earnings for each complete year after 24th March 1972 and before 6th April 1988, plus, in each case, the relevant daily proportion for each additional day.

Child allowance—member dies in pensionable employment

17.  In the case of members who die in pensionable employment as practitioners, regulation H3 (child allowance on member’s death in pensionable employment) is modified so that the references, in regulation H3(6) and H3(7), to the rate of the member’s pensionable pay when he died are treated, in relation to the member’s employment as a practitioner, as references to the average rate of the member’s pensionable earnings during the last complete quarter before the member died.

PART VIIABSENCE FROM WORK

Members away from work and maternity absence

18.—(1) In the case of members who are practitioners, regulations P2 (absence because of illness or injury) and P3 (absence for reasons other than illness or injury) are modified so that the references to pensionable pay in regulations P3(2) and P2(2) are treated, in relation to the member’s employment as a practitioner, as references to pensionable earnings.

(2) Regulation P2 is further modified so that, if a member’s earnings in respect of employment as a practitioner are reduced during a period of absence from work by reason of illness or injury, the member’s pensionable earnings will be calculated as described in sub-paragraphs (4) and (5) below (instead of on the basis of the member’s earnings immediately before the absence started).

(3) Regulation P2 is further modified so that, if a member’s earnings in respect of employment as a practitioner are suspended during a period of absence from work by reason of illness or injury, the member will be treated as continuing in pensionable employment for a period of 12 months from the date on which the member’s earnings were suspended and the member will not be treated as having left pensionable employment in accordance with regulation P2(3) until the end of that 12 month period. During the 12 month period, the member’s pensionable earnings will be calculated as described in sub-paragraphs (4) and (5) below.

(4) If the member is one of a number of practitioners who have elected as described in paragraph 4, each practitioner’s pensionable earnings will be calculated as if the partnership’s total aggregate earnings or total pensionable earnings were equal to the amount of the partnership’s total aggregate earnings or total pensionable earnings during the 12 month period ending immediately before the member’s earnings were reduced or suspended.

(5) Except where the member’s pensionable earnings fall to be calculated as described in sub-paragraph (4) above, the member will be treated as having continued to receive the same average rate of pensionable earnings as during the 12 month period ending immediately before his earnings were reduced or suspended.

PART VIIIRIGHT TO BUY ADDITIONAL BENEFITS

Right to buy additional benefits

19.—(1) In the case of members who are practitioners, regulations Q1 (right to buy additional service), Q2 (right to buy an unreduced retirement lump sum), Q3 and Q4 (paying by single payment) and Q5 (paying by regular additional contributions) are modified so that the cost of buying additional service and unreduced retirement lump sum and the benefits in respect of any additional service bought under regulation Q1 are calculated as described in this paragraph.

(2) Regulation Q1 is modified so that, if the member elects to pay for additional service by a single payment, the benefits in respect of the additional service will be calculated by increasing the member’s pensionable earnings for the financial year in which the member elects to buy the additional service.

(3) The amount of the increase referred to in sub-paragraph (2) will be calculated using the formula—

(4) Regulation Q1 is further modified so that, if the member chooses to pay for additional service by regular additional contributions, the benefits in respect of the additional service will be calculated by increasing the member’s pensionable earnings for the year in which the member stops paying those contributions.

(5) The amount of the increase referred to in sub-paragraph (4) will be calculated using the formula—

(6) Paragraphs (4) and (5) of regulation Q3 are modified so that, for the purposes of Table 1 of Schedule 2, “remuneration” means, subject to sub-paragraph (7) below, the yearly average of a member’s uprated earnings in respect of practitioner service before the date on which the Secretary of State receives notice in writing on the form provided exercising the member’s right to buy additional service. For the purpose of this calculation, any officer service that is treated as practitioner service by virtue of paragraph 9 (officer service treated as practitioner service) will be ignored.

(7) If, when the Secretary of State receives a notice exercising a right to buy additional service, the member has not been in practitioner service for a complete quarter, “remuneration” will be calculated by reference to the member’s uprated earnings at the end of the member’s first complete quarter in practitioner service.

(8) Regulation Q5(5) is modified so that, if the member elects to pay for additional service or unreduced retirement lump sum by regular additional contributions, the contributions will be calculated as a percentage of pensionable earnings (instead of pensionable pay), in accordance with Table 3 of Schedule 2 (if the member is buying additional service) or Table 4 of Schedule 2 (if the member is buying an unreduced retirement lump sum).

(9) The upper limit on a dental practitioner’s pensionable earnings under paragraph 8 (limit on pensionable earnings—dental practitioners) shall not apply to any increase in a member’s pensionable earnings under this paragraph.

PART IXTRANSFERS FROM OTHER PENSION ARRANGEMENTS

Transfer from other pension arrangements

20.—(1) In the case of members who are practitioners, regulations N1 (member’s right to transfer accrued rights to benefits to the scheme) and N4 (transfers in respect of more than one member) are modified so that, if a transfer payment is accepted in respect of the member’s rights under another occupational pension scheme, a personal pension scheme, self-employed pension arrangement or a buy-out policy, the benefits in respect of the transfer payment will be calculated as described in this paragraph.

(2) The benefits in respect of the transfer payment will be calculated by increasing the member’s pensionable earnings for the financial year in which the member joined the scheme (or the financial year in which the transfer payment is received, if the payment is received more than 12 months after the member joined the scheme).

(3) The amount of the increase referred to in sub-paragraph (2) will be calculated by—

(a)treating the member as entitled to a period of officer service equal to the period of employment that qualified the member for the rights in respect of which the transfer payment is being made or when a transfer payment is being made in respect of a self-employment pension arrangement, a period of service calculated in accordance with regulation N3;

(b)calculating the final year’s pensionable pay that would have given rise to a cash equivalent in respect of that officer service, under regulation M3 (amount of member’s cash equivalent), equal to the amount of the transfer payment; and

(c)increasing the member’s pensionable earnings by an amount equal to the pensionable pay that the member would have received during that period of officer service if the member’s pensionable pay had been equal to the final year’s pensionable pay mentioned in paragraph (b) above throughout that period.

(4) For the purposes of sub-paragraph (3), the final year’s pensionable pay mentioned in paragraph (b) of that sub-paragraph will be calculated in a manner that is consistent with the actuarial methods and assumptions referred to in—

(a)regulation N2 (transfer made under the Public Sector Transfer Arrangements) where the transfer payment is made under the Public Sector Transfer Arrangements; or

(b)regulation N3 (transfers that are not made under the Public Sector Transfer Arrangements) in any other case.

(5) The upper limit on a dental practitioner’s pensionable earnings under paragraph 8 (limit on pensionable earnings—dental practitioners) will not apply to any increase in a member’s pensionable earnings under this paragraph.

PART XCONCURRENT EMPLOYMENT

Members doing more than one job

21.—(1) In the case of members who are practitioners, regulation R4 (members doing more than one job) is modified as described in this paragraph in relation to any practitioner who is in concurrent employment as an officer.

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

(3) Regulation R4(2) is modified so that a practitioner may participate in the scheme in respect of concurrent whole-time or part-time employment as an officer, even if he also participates in the scheme in respect of employment as a practitioner.

(4) For the purposes of paragraph 12 (early retirement pension—ill health), any amount by which a member’s service in respect of concurrent employments exceeds the period during which the member carried on those employments will be ignored for the purpose of calculating the member’s total service.

(5) If a transfer payment is accepted in respect of a member who is contributing to the scheme in respect of employment as a practitioner and concurrent employment as an officer, the member may elect whether the benefits in respect of the transfer payment should be calculated as described in regulations N1 to N3 or as described in paragraph 20 (transfers from other pension arrangements).

PART XIMEMBERS WHO RETURN TO NHS EMPLOYMENT AFTER PENSION BECOMES PAYABLE

Reduction of pension

22.—(1) In the case of members who are or have been practitioners, regulation S2 (reduction of pension) is modified as described in this paragraph.

(2) Regulation S2(11) is modified so that—

(a)“pay” means the amount of pensionable earnings received by the member, for any financial year, from NHS employment (or what would have been his pensionable earnings had he been in pensionable employment);

(b)“previous pay” means the average of the annual amounts of the member’s uprated earnings in respect of service as a practitioner (or service which is treated as practitioner service).

(3) In the case of a practitioner who becomes entitled to receive a pension in respect of both officer service and practitioner service, the member’s previous pay in respect of his practitioner service shall be increased by the amount of his previous pay in respect of his officer service.

(4) Where regulation S2(9) applies and the continuing employment is employment as a practitioner, the member’s previous pay as an officer shall be increased by the average of the annual amounts of the member’s uprated earnings in respect of the last 3 financial years before becoming entitled to receive the pension referred to in regulation S2(1).

(5) In the case of a practitioner who becomes entitled to receive a pension under the scheme and who holds a continuing employment otherwise than as a practitioner, previous pay will be increased by the annual rate of remuneration of the continuing employment.

(6) Where a practitioner becomes entitled to receive a pension under the scheme and, preceding the date on which he became so entitled, the practitioner held concurrent pensionable employment as an officer, and the concurrent pensionable employment terminated before he became entitled to the pension, previous pay in relation to the practitioner service shall be increased as described in sub-paragraph (7).

(7) For the purpose of paragraph (6), previous pay shall be increased by that proportion of the member’s pensionable pay or annual rate of pay (calculated as described in regulation S2(11)), whichever is the greater, that is appropriate to the member’s last year of pensionable employment immediately before becoming entitled to the pension.