21. Regulation B1B of the principal Regulations(1) is amended—
(a)in paragraph (2), by substituting for the words “paragraph (3)” the words “paragraphs (3) and (7)”;
(b)by inserting after paragraph (6) the following:
“(7) Where a person gives a notification under paragraph (1) within 3 months after first becoming a pensionable employee, he shall be treated as never having been a pensionable employee.
(8) Where a person first becomes a pensionable employee after 31st March 1990 and before 28th February 1992, paragraph (7) shall have effect as if he had first become a pensionable employee on 28th February 1992.”.
Regulation B1B was inserted by S.I. 1988/466, regulation 3(2).