SCHEDULES

SCHEDULE 4Abolition of contracting-out for defined contribution pension schemes

Part 3Savings

Preservation of earner's chosen scheme

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1

Nothing in the relevant amendments and repeals—

a

prevents the giving of a preceding tax year notice, or

b

otherwise affects the operation of section 44 of the PSA 1993 in relation to such a notice.

2

In sub-paragraph (1) a “preceding tax year notice” means a notice within section 44(1) of the PSA 1993 which is given on or after F16 April 2012 but in which the date specified in accordance with that provision falls before F16 April 2012.