C1C2C4C3C5C6Part III Certification of Pension Schemes and Effects on Members’ State Scheme Rights and Duties

Annotations:
Modifications etc. (not altering text)
C2

Pt. III: power to modify conferred (1.6.1996 for specified purposes, 6.4.1997 in so far as not already in force) by Pensions Act 1995 (c. 26), ss. 149(1), 180(1); S.I. 1996/778, art. 2(6); S.I. 1997/664, art. 2(3), Sch. Pt. 2

C4C3C2C5C6Chapter III Termination of contracted-out or appropriate scheme status: state scheme premiums

State scheme premiums

I157C5C6 Elections to pay contributions equivalent premiums.

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 Inland Revenue consider that the prescribed person is contravening subsection (2), F1they may cancel any contracting-out certificate held by the earner’s employer in respect of the scheme in question.