The Judicial Pensions Regulations (Northern Ireland) 2015

Contracting-out

2.—(1) Part 2 of the Occupational Pension Schemes (Contracting-out) Regulations (Northern Ireland) 1996(1) (certification of employments) is modified as follows in its application to this 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 this scheme is to be known;

(b) the name by which the existing schemes listed in paragraphs 2 to 15 of Schedule 5 to the Act are known; and

(c) any other information necessary to enable the Commissioners for Her Majesty’s Revenue and Customs to identify those existing schemes.”; and

(b) paragraphs (2) and (3) do not apply.

(1)

S.R. 1996 No. 493. Part 2 was amended by the Social Security Contributions (Transfer of Functions etc.) (Northern Ireland) Order 1999 (S.I. 1999/671) section 1(2), Schedule 2, and by S.R. 1997 No. 95, 1997 No. 160, 2002 No. 109, 2005 No. 568, 2009 No. 133, 2012 No. 120, and 2014 No. 79. By virtue of section 50(1) of the Commissioners for Revenue and Customs Act 2005 (c.11), references to the Commissioners of Inland Revenue are to be taken as references to the Commissioners for Her Majesty’s Revenue and Customs.