The National Health Service Pension Schemes (Amendment) Regulations 2025
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Change 1
32 Amendment of Schedule 12
(1) Schedule 12 (practitioner contribution payments) is amended as follows. (2) In paragraph 1 (medical practitioners and non-GP providers), after sub-paragraph (3) insert— (4) Where the certificate provided in accordance with sub-paragraphs (2) and (3) is based on provisional figures included in the return M made to HMRC, M must provide a revised certificate including final figures before the end of the period of one month starting on the date when the revised return containing final figures was required to be submitted to HMRC. . (3) In paragraph 2 (medical practitioners not members of a practice), after sub-paragraph (3) insert— (4) Where the certificate provided in accordance with sub-paragraphs (2) and (3) is based on provisional figures included in the return M made to HMRC, M must provide a revised certificate including final figures before the end of the period of one month starting on the date when the revised return containing final figures was required to be submitted to HMRC. . (4) In sub-paragraphs (4)(c) and (5)(e) of paragraph 3 (dentists), after “carer’s leave payments,” insert “neonatal care leave payments,”.
32 Amendment of Schedule 12
(1) Schedule 12 (practitioner contribution payments) is amended as follows. (2) In paragraph 1 (medical practitioners and non-GP providers), after sub-paragraph (3) insert— (4) Where the certificate provided in accordance with sub-paragraphs (2) and (3) is based on provisional figures included in the return M made to HMRC, M must provide a revised certificate including final figures before the end of the period of one month starting on the date when the revised return containing final figures was required to be submitted to HMRC. . (3) In paragraph 2 (medical practitioners not members of a practice), after sub-paragraph (3) insert— (4) Where the certificate provided in accordance with sub-paragraphs (2) and (3) is based on provisional figures included in the return M made to HMRC, M must provide a revised certificate including final figures before the end of the period of one month starting on the date when the revised return containing final figures was required to be submitted to HMRC. . (4) In sub-paragraphs (4)(c) and (5)(e) of paragraph 3 (dentists), after “carer’s leave payments,” insert “neonatal care leave payments,”.
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