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Contracting-out
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4.—(1) Part 2 of the Occupational Pension Schemes (Contracting-out) Regulations 1996() (certification of employments) is modified as follows in its application to the new scheme.
(2) The requirements in regulation 2(1)(a) (making of elections for the issue of contracting-out certificates) and regulations 3 (notices by employers of intended election) to 5 (time for making an election) do not apply.
(3) In regulation 6 (information to be included in an election)—
(a)paragraph (1) is to be read as though, for sub-paragraphs (a) to (f), there were substituted—
“(a)the name by which the new scheme is to be known;
(b)the name by which the old scheme is known; and
(c)any other information necessary to enable the Commissioners for Her Majesty’s Revenue and Customs to identify the old scheme.”; and
(b)paragraphs (2) and (3) do not apply.
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