C1 Part III Certification of Pension Schemes and Effects on Members’ State Scheme Rights and Duties

Annotations:
Modifications etc. (not altering text)
C1

Pt. 3: power to modify conferred (1.6.1996 for certain purposes otherwise 6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 146(1); S.R. 1996/91, art. 2(f); S.R. 1997/192, art. 2

Pt. 3: power to transfer functions conferred (1.4.1999) by 1999 c. 2, s. 23(1)(2)(6); S.I. 1999/527, art. 2(b), Sch. 2

Chapter II Reduction in State Scheme Contributions and Social Security Benefits for Members of Certified Schemes

Minimum contributions: members of appropriate personal pension schemes

41BF1 Money purchase and personal pension schemes: verification of ages

1

Regulations F2made by the Secretary of State 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 section 38A and 41(1).

2

Information held by the Department F3or 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 Department F3or 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 38A(3) or the payment of minimum contributions.

F43

In this section “prescribed” means prescribed by regulations made by the Secretary of State.