Part IVProtection for Early Leavers

IPreservation of Benefit Under Occupational Schemes

78Supplementary regulations

1

Regulations may provide that a scheme is not to be treated as conforming with the preservation requirements unless it contains express rules to the effect (but not necessarily in the words) of any specified provision contained in sections 67 to 75.

2

Regulations may make provision as to the circumstances in which, for the purposes of sections 66 to 75—

a

a period of a person’s service in two or more different employments is to be treated as a period of service in one or more of those employments; or

b

a person’s service in any employment is to be treated as terminated or not terminated.