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Pensions Act 2007

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2(1)Section 7 (issue of contracting-out and appropriate scheme certificates) is amended as follows.E+W+S

(2)For subsection (1) substitute—

(1)Regulations shall provide for HMRC to issue certificates stating that the employment of an earner in employed earner's employment is contracted-out employment by reference to an occupational pension scheme.

(1A)In this Act such a certificate is referred to as “a contracting-out certificate”.

(3)Omit subsections (4) to (6) (provisions relating to appropriate scheme certificates in respect of personal pension schemes).

(4)In subsection (7) (no certificate to have effect from a date earlier than its issue) omit “or appropriate scheme certificate”.

(5)After that subsection insert—

(8)References in this Act to a contracting-out certificate, a contracted-out scheme and to contracting-out in a context relating to a money purchase contracted-out scheme are to be construed in accordance with section 181A.

(6)In the sidenote, omit “and appropriate scheme”.

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