Amendments to the Personal and Occupational Pension Schemes (Incentive Payments) Regulations 1987
6.—(1) Regulation 3 of the Personal and Occupational Pension Schemes (Incentive Payments) Regulations 1987(1) (cases in which payments under section 7 of the Social Security Act 1986 are not to be made) is amended as described in paragraphs (2) and (3) of this regulation.
(2) Paragraph (2) is amended by inserting at the beginning the words “Subject to paragraph (2B),”.
(3) The following paragraph is inserted after paragraph (2A)–
“(2B) Paragraph (2) does not apply if both the following conditions are satisfied.
(a)The employment referred to in paragraph (2) is distinguishable from the employment of the earner in question because there has been a change in the identity of the employer.
(b)If the employment of the earner in question were contracted-out by reference to the scheme other than the scheme in question, payments under section 7 would be made to that other scheme in respect of the earner in question.”.