Part III Certification of Pension Schemes and Effects on Members’ State Scheme Rights and Duties

Chapter III Termination of contracted-out or appropriate scheme status: state scheme premiums

State scheme premiums

56 Provisions supplementary to s. 55.

F1(1)

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(2)

A premium under section 55 shall be paid by the prescribed person to the F2Inland Revenue within the prescribed period F3...

F4(3)

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(4)

Where under the rules of the scheme transfer credits have been allowed in respect of the earner’s accrued rights under another scheme, the reference in section 55(2) to employment which is contracted-out by reference to the scheme shall include references to employment in any period of linked qualifying service which was contracted-out employment by reference to the other scheme.

F5(5)

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F6(6)

Subject to regulations under paragraph 1 of Schedule 2, service in any employment which ceases with the death of the employer shall be treated for the purposes of section 55(2A) as ceasing immediately before the death