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The Stakeholder Pension Schemes Regulations 2000

Changes over time for: Section 25

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Disclosure of information to relevant employeesE+W+S

25.—(1) Where an employee for the first time requests an employer [F1to make (but not vary or cease)] deductions of the employee’s contributions to a qualifying scheme from his remuneration, the employer must, within 2 weeks of receiving that request, give notice in writing to the employee containing the information referred to in paragraph (2).

(2) The information to be provided under paragraph (1) is—

(a)the manner in which the employer will accept requests to make, vary or cease such deductions;

(b)advice that, where an employee requests an employer to make or vary deductions of the employee’s contributions to a qualifying scheme from the employee’s remuneration, the employer need not comply with that request [F2within]

(i)F3. . . 6 months of the date of any previous request to make, vary or cease such deductions; or

(ii)where the employer is agreeable to complying with the request within a lesser period than 6 months of a previous request, that lesser period;

(c)advice that the employee may, at any time, require the employer to cease such deductions F4. . . ; F5. . .

(d)advice that, where the employer is required to comply with a request to make, vary or cease such deductions, [F6that request] will be complied with as soon as possible but no later than [F7the end of—

(a)the pay period following that in which that request is made; or

(b)where that request relates to a pay period later than the one following that in which that request is made, that later pay period.]

[F8and

(e)advice that—

(i)the trustees or manager of the scheme may refuse to accept a contribution if accepting it would contravene the scheme’s [F9tax-registration];

(ii)if the instruments establishing the scheme allow it, the trustees or manager may also refuse to accept payments of less than £20; and

(iii)where an employee requests an employer to make or vary deductions of the employee’s contributions to a qualifying scheme from the employee’s remuneration, the employer need not comply with that request so far as that request relates to any particular contribution, if the trustees or manager of the scheme inform the employer that they will refuse, in accordance with the regulation which allows them to refuse payments on the grounds referred to in sub-paragraphs (i) and (ii) (and on other grounds), to accept that contribution or contributions of that particular type.]

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