57 Elections to pay contributions equivalent premiums.E+W+S
(1)An election under section 55(2) must be made within the prescribed period and in the prescribed manner.
(2)Except in such cases as may be prescribed, the prescribed person shall not, in making or abstaining from making elections under that section, discriminate between different earners on any grounds other than their respective lengths of relevant service.
(3)In subsection (2) “relevant service” means service in contracted-out employment by reference to the scheme, together with any service in contracted-out employment which in relation to service in that employment is linked qualifying service.
(4)If [F1the Secretary of State considers] [F1the Inland Revenue consider] that the prescribed person is contravening subsection (2), [F1he] [F1they] may cancel any contracting-out certificate held by the earner’s employer in respect of the scheme in question.
Textual Amendments
F1Words in s. 57(4) substituted (25.2.1999 for specified purposes) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 55; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)
Commencement Information
I1Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86, art. 2