SCHEDULE 1TRANSFER OF CERTAIN FUNCTIONS, ETC.

The Pensions Act

77

1

Schedule 1 to that Act (certification regulations) is amended as follows.

2

In paragraph 2(1)69 (determination of date of employment), for “Department” there is substituted “Inland Revenue”.

3

In paragraph 3 (notice by employer), for “Department” there is substituted “Inland Revenue”.

4

In paragraph (4) (power to modify Part III, etc.), after sub-paragraph (3) there is added—

4

In this paragraph “regulations” means regulations made by the Department or, as the case may be, the Secretary of State.

5

In paragraph 570 (contributions equivalent premiums)—

a

in sub-paragraph (1), for “Department”, in both places where it occurs, there is substituted “Inland Revenue”,

b

in sub-paragraph (3)—

i

in paragraph (e), for “Department is” there is substituted “Inland Revenue are”, and

ii

in paragraph (f), for “Department” there is substituted “Inland Revenue”, and

c

in sub-paragraphs (3A), (3B)(b), (3C)(c)71 and (4), for “Department” there is substituted “Inland Revenue”, and

d

after sub-paragraph (4) there is added—

4A

In this paragraph “regulations” means regulations made by the Department or, as the case may be, the Secretary of State and “prescribed” shall be construed accordingly.

6

Paragraph 7 (regulations relating to certain public service pension schemes) is amended as follows—

a

in sub-paragraph (1)—

i

for “appropriate government department” there is substituted “the Department, or as the case may be, the Secretary of State”, and

ii

in paragraphs (a), (b) and (d) for “that Department”, in each place where it occurs, there is substituted “the Inland Revenue”, and

b

sub-paragraph (5) is omitted..