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Amendment of Schedule 2
This section has no associated Explanatory Memorandum
15. In Schedule 2() (information)—
(a)In the reference note at the head of Schedule 2, omit “17,” and for “, 27 and 33” substitute “and 27”;
(b)omit paragraphs 3, 7, 19, 23 and 25;
(c)for paragraph 1 substitute—
“1 A statement that the jobholder has been, or will be, enrolled into a pension scheme.”;
(d)in paragraph 6, for “in accordance with section 192 (relief at source) or 193 (relief under net pay arrangements) of the Finance Act 2004” substitute “on employee contributions.”; and
(e)for paragraph 18 substitute—
“18. A statement that by giving written notice to the employer, the worker who is aged at least 16 and under 75 and—
(a)who earns more than the lower qualifying earnings limit as specified in section 13(1)(a) of the Act (and the amount must be specified in the statement) and is not an active member of a qualifying scheme, may require the employer to arrange for that worker to become an active member of an automatic enrolment scheme and will be entitled to employer’s contributions; or
(b)who earns no more than the lower qualifying earnings limit as specified in section 13(1)(a) of the Act (and the amount must be specified in the statement) and is not a member of a pension scheme that satisfies the requirements of section 9 of the Act, may require the employer to arrange for that worker to become an active member of such a pension scheme but will not be entitled to employer’s contributions.”.
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