for changes in an earner’s employment due to the death of an employer or another cause, or any cesser of contracted-out employment so due, to be disregarded; or

for employment under one employer to be treated as a continuation of that under another and any contracting-out certificate issued to, or election made by, the former employer to be treated as issued to or made by the latter.

for temporary interruptions in an earner’s employment or contracted-out employment to be disregarded; and

for the employment in either case to be treated as continuing during the interruption.

the date on which his relevant employment began, or

the date on which a contracting-out certificate was issued in respect of it,

a person is employed at the same time in two or more employments (whether or not under the same employer); and

at least one but not all of those employments is contracted-out employment,

any description of benefit under a scheme is subject to a limit (however imposed) operating so as to prevent service beyond a particular length from qualifying for further benefits; or

of any other employed earners in the case of whom it appears to the Secretary of State that such provision is needed.

for dispensing with the payment of a premium where its amount would be inconsiderable;

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

for treating part of a premium payable in prescribed circumstances in respect of a person as having been paid and for modifying the provisions mentioned in paragraph 4(1) in relation to a case in which such a part is so treated;

for treating a premium wrongly paid or an overpayment in respect of a premium as paid (wholly or in part) in discharge of a liability for another premium or for contributions under Part I of the M1Social Security Contributions and Benefits Act 1992;

for the return of premiums paid in error or, in prescribed circumstances, of premiums which the F12Inland Revenue are satisfied ought to be repaid;

for the F13Inland Revenue, in prescribed circumstances where a premium has been paid in respect of a person, to direct the payment out of the National Insurance Fund to that person or his estate of an amount equal to a prescribed part of the premium;

for any other matters incidental to the payment, collection or return of premiums.

the resources of the scheme are insufficient to meet the whole of the liability for the cash equivalent of the member’s rights under the scheme, and

if the resources of the scheme are sufficient to meet a part of that liability, that part is less than the amount required for restoring his State scheme rights.

regulations may provide for treating the member as if sections 46 to 48 or, as the case may be, section 48A(1) did not apply, or applied only to such extent as is determined in accordance with the regulations, and

the amount required for restoring the member’s State scheme rights, or a prescribed part of that amount, shall be a debt due from the trustees or managers of the scheme to the F15Inland Revenue.

for determining the cash equivalent of a member’s rights under a scheme and the extent (if any) to which the resources of the scheme are insufficient to meet the liability for that cash equivalent,

for the recovery of any debt due under sub-paragraph (3B)(b), and

for determining the amount required for restoring a member’s State scheme rights including provision requiring the F16Inland Revenue to apply whichever prescribed actuarial table in force at the appropriate time is applicable.

section 26 of the M2Fire Service Act 1947;

the M3Police Pensions Act 1976;

sections 7 to 10 of the M4Superannuation Act 1972.

direct that elections with a view to the issue, variation or surrender of contracting-out certificates shall be made and revoked F18by the Inland Revenue instead of by the employer;

make provision for other things which by or under the provisions mentioned in paragraph 4(1) are required or authorised to be done by or to an employer to be done instead by or to the F19Inland Revenue;

make provision for treating any employments of the class in question as employments under a single employer different from the employer in any other employment;

make provision for the recovery by the F20Inland Revenue of any state scheme premium from any person where it has been paid by the F20Inland Revenue instead of by that person.