Part III Certification of Pension Schemes and Effects on Members’ State Scheme Rights and Duties
Chapter II Reduction in state scheme contributions and Social Security benefits for members of certified schemes
Minimum contributions: members of appropriate personal pension schemes
F145BMoney purchase and personal pension schemes: verification of ages
(1)
Regulations may make provision for the manner in which an earner’s age is to be verified in determining the appropriate age-related percentages for the purposes of sections 42A and 45(1).
(2)
Information held by the Secretary of State F2or the Inland Revenue as to the age of any individual may, whether or not it was obtained in pursuance of regulations under subsection (1), be disclosed by the Secretary of State F2or the Inland Revenue—
(a)
to the trustees or managers of a money purchase contracted-out scheme or an appropriate personal pension scheme, and
(b)
to such other persons as may be prescribed,
in connection with the making of payments under section 42A(3) or the payment of minimum contributions.