SCHEDULES
SCHEDULE 1 Certification Regulations
Part I Occupational Pension Schemes
General regulations: beginning and ending of employment
1
1
In relation to employments which are or at any time have been contracted-out employments, and to the operation of schemes by reference to which employments are or have been contracted-out, regulations may make provision generally as to the circumstances in which an earner’s employment is or is not to be treated as having begun, or as having come to an end and, in particular, as to the matters mentioned in sub-paragraphs (2) to (4).
2
Regulations may make provision for treating an earner’s employment which ends before a person succeeds to the business of the earner’s employer as having been employment under the employer’s successor.
3
Regulations may make provision—
a
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
b
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.
4
Regulations may also make provision—
a
for temporary interruptions in an earner’s employment or contracted-out employment to be disregarded; and
b
for the employment in either case to be treated as continuing during the interruption.
5
References in this paragraph to an earner’s employment beginning or ending shall include references to his employment becoming or ceasing to be contracted-out employment.
2
1
Subject to sub-paragraph (2), regulations may enable the F1Inland Revenue to determine in prescribed circumstances that an earner, or any group of earners whose employment falls within a particular category or description of contracted-out employments, has been in such employment from a date (“the determined date”) earlier than would otherwise be the case.
2
The determined date for any earner may not be earlier than—
a
the date on which his relevant employment began, or
b
the date on which a contracting-out certificate was issued in respect of it,
whichever is the later.
3
Provision may be made by regulations for requiring an employer to give notice to the F2Inland Revenue—
a
when an earner’s employment becomes or ceases to be contracted-out employment; and
b
when an earner’s employment in contracted-out employment begins or ends.
Power to modify Part III, etc.
4
1
Regulations may modify the provisions of Part III (other than sections 14, 15 and F3. . . 64), Chapter III of Part IV and Chapter II of Part V (except, so far as they relate to personal pension schemes, the members of such schemes or rights in respect of them) in their application to cases in which—
a
a person is employed at the same time in two or more employments (whether or not under the same employer); and
b
at least one but not all of those employments is contracted-out employment,
with a view to enabling the employments to be treated either separately or together for the purposes of those provisions.
2
Regulations may also modify those provisions in their application to cases in which—
a
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
b
earners qualify for the benefits of a scheme by reference to both—
i
service in employment which is contracted-out in relation to them by reference to the scheme; and
ii
service in the same employment or another employment (whether or not contracted-out employment) before the scheme was contracted-out in relation to them or their employment.
3
Regulations under this paragraph may include provision for securing that in the cases to which they apply an earner’s employment F4which, apart from the regulations, would not be contracted-out employment is treated as contracted-out employment where any benefits provided under the scheme are attributable to a period when the scheme was contracted-out.
F54
In this paragraph “regulations” means regulations made by the Department or, as the case may be, the Secretary of State.
Schemes covering different employers
6
1
Regulations may modify Chapters I and III of Part III (other than sections 4, 14, 15, 31 to 35, and 62 to 64), Chapter III of Part IV and Chapter II of Part V (except so far as they relate to personal pension schemes, the members of such schemes or rights in respect of them) in their application to employments in the case of which earners under different employers qualify by virtue of their respective service in those employments for the benefits of the same occupational pension scheme.
2
Regulations under this paragraph may provide for the adjustment of rights and liabilities as between employers, earners and the trustees or managers.
Special provisions for certain public service pension schemes
7
1
In relation to employments of any class to which this paragraph applies, the F18the Department, or as the case may be, the Secretary of State may by regulations—
a
direct that elections with a view to the issue, variation or surrender of contracting-out certificates shall be made and revoked by F19the Inland Revenue instead of by the employer;
b
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 F19the Inland Revenue;
c
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;
d
make provision for the recovery by F19the Inland Revenue of any state scheme premium from any person where it has been paid by that department instead of by that person.
2
Subject to sub-paragraphs (3) and (4), the employments in which a person’s service qualifies him for benefit under any of Articles 9 to 12 of the M2Superannuation (Northern Ireland) Order 1972 shall constitute a class to which this paragraph applies.
3
Where service in any employment would qualify a person as aforesaid under any of the enactments specified in sub-paragraph (2) but for regulations having effect under that Order of 1972 which allow arrangements made in connection with a previous employment to continue in force, the employment shall be treated for the purposes of this paragraph as falling within the class to which that enactment relates and as not falling within any other class to which this paragraph applies.
4
Where a local Act contains a provision for the payment of benefits in respect of service which but for the provision would qualify a person for such benefits under the enactments specified in sub-paragraph (2), that provision shall be deemed to be included among the enactments so specified.
F205
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Incidental matters
8
Regulations may make provision—
a
for any incidental matters connected with the provisions mentioned in paragraph 4(1) in relation to any employment which is, has been or may become contracted-out employment; and
b
for any incidental matters otherwise connected with those provisions.
Part II Personal Pension Schemes
9
1
Subject to the following provisions, paragraph 5 applies in relation to personal pension schemes as it applies to occupational pension schemes.
2
In sub-paragraph (1) the words from “(except” onwards and in sub-paragraph (2) the words “(except as they so apply)” shall be omitted.
F212A
Sub-paragraphs (3) and (4) shall be omitted
Words in the heading to Sch. 1 para. 5 repealed (6.4.1997) by S.I. 1995/3213 (NI 22), art. 168, Sch. 5 Pt. III