PART 2Modification of contracting out provisions

Contracting-outI14

1

Part 2 of the Occupational Pension Schemes (Contracting-out) Regulations (Northern Ireland) 19967 (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

b

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