The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2022
These Regulations make temporary modifications to the National Health Service Superannuation Scheme (Scotland) Regulations 2011, the National Health Service Superannuation Scheme (2008 Section) (Scotland) Regulations 2013 and the National Health Service Pension Scheme (Scotland) Regulations 2015 (“the 2015 Regulations”). The modifications have similar effect to section 46 of the Coronavirus Act 2020 (“the 2020 Act”) following the expiry of that section, until 31 October 2022. Section 46 of the 2020 Act suspends certain rules that apply in the NHS Pension Scheme in Scotland so that healthcare professionals who have recently retired can return to work and those who have already returned can increase their hours without there being a negative impact on their pension entitlements, in order that those rules do not act as a disincentive for healthcare professionals who wish to re-enter the workforce in order to assist the healthcare response to COVID-19.