EXPLANATORY NOTE
These Regulations provide that, in respect of employees in local government service etc. who qualify for benefits under the Local Government Superannuation Regulations 1974, the Secretary of State instead of the employer shall make or revoke any election with a view to the issue, variation or surrender of a certificate that employment is contracted-out employment under the Social Security Pensions Act 1975.
The Regulations provide also that those things relating to the issue, variation or surrender of such a certificate, which apart from the Regulations would fall to be done by or to the employer, are to be done by or to the Secretary of State.
For certain specified purposes the employments mentioned in the regulations are deemed to be employments under a single employer.