3. This Part applies where—
(a)an election is made under section 7 (elections as to employments covered by contracting-out certificates) of the 1993 Act(1) in relation to persons who become members of the new scheme on or after 1st April 2015 and before 6th April 2016 (whether or not any of those persons are also members of the old scheme); and
(b)the new scheme satisfies the requirements of section 5 (requirements and certification of schemes) of the 1993 Act.
4.—(1) Part 2 of the Occupational Pension Schemes (Contracting-out) Regulations (Northern Ireland) 1996(2) (certification of employments) is modified as follows in its application to the new 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) 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 the new scheme is to be known;
(b)the name by which the old schemes are known;
(c)any other information necessary to enable the Commissioners for Her Majesty’s Revenue and Customs to identify the old schemes”; and
(b)paragraphs (2) and (3) do not apply.
S.R. 1996 No. 493. Amendments were made by S.R. 1997 No. 95 and No. 160 S.R. 2002 No. 109, S.R. 2005 No. 568, S.R. 2009 No. 133, S.R. 2012 No. 120 and 124, and S.R. 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.