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National Insurance (Non-participation—Assurance of Equivalent Pension Benefits) Regulations 1960

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Explanatory Note

(This Note is not part of the Regulations, but is intended to indicate their general purport.)

The National Insurance Act, 1959, provides that where, at the end of a person's service in a non-participating employment, he is not assured of equivalent pension benefits in respect of the period of his service, his employer must make a payment in lieu of contributions to the National Insurance Fund.

These Regulations contain provisions for determining when a person's period of service ends and for giving notice of that fact. They provide for the disregard of temporary interruptions, and for the time for making a payment in lieu of contributions. They lay down condition on which a person is treated as assured of equivalent pension benefits, and contain special provisions for concurrent employments and for treating consecutive employments as a single continuous employment. They also make provision for delaying refunds of contributions from occupational superannuation funds in cases where the employer has a right to recover part of his payment from the amount to be refunded. The remaining provisions are of a minor or consequential nature.

The report of the National Insurance Advisory Committee on the preliminary draft of these Regulations, dated 2nd June, 1960, is contained in the House of Commons Paper No. 236 (Session 1959-60) published by Her Majesty's Stationery Office.

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