Excluded employers: personal pension schemes
This
adran has no associated
Memorandwm Esboniadol
5.—(1) This regulation excludes—
(a)any employer in relation to a personal pension scheme where no employer contributions fall to be paid towards the scheme; and
(b)any employer employing in Great Britain a number of employees which does not exceed the maximum number specified in regulation 4(2).
(2) Regulation 4(3) also applies for the purposes of paragraph (1)(b).