
Print Options
PrintThe Whole
Act
PrintThe Whole
Schedule
PrintThe Whole
Part
PrintThe Whole
Cross Heading
PrintThis
Section
only
Status:
This is the original version (as it was originally enacted).
This section has no associated Explanatory Notes
2.—(1) Section 3 (issue of contracting-out and appropriate scheme certificates) is amended as follows.
(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 add—
“(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 176A.”.
(6) In the sidenote omit “and appropriate scheme”.
Back to top