PART 2GENERAL PROVISIONS RELATING TO SCHEMES THAT WERE SALARY RELATED CONTRACTED-OUT SCHEMES

Determination that an earner was in contracted-out employmentI14

1

This regulation applies where—

a

an earner (“E”) has been in employment, during a period in which employment of the same description as E’s employment was contracted-out15, but E’s employment was not (apart from this regulation) contracted-out in relation to E, and

b

the Commissioners are satisfied—

i

that the employment was not contracted-out in relation to E solely because E was not, during that period, a member of the relevant scheme16, and

ii

that E, during that period, was not a member of that scheme solely because of inadvertence.

2

Where this regulation applies, the Commissioners may determine that E was in contracted-out employment by reference to that scheme during that period.