The Personal Pension Schemes (Concurrent Membership) Order 2000

Certificates of eligibility under section 632B

4.—(1) A member who claims to be eligible to make contributions to a personal pension scheme by virtue of section 632B in a year of assessment (the “relevant year”) subject to continued compliance with the requirements of section 632B for the remainder of the relevant year shall, on or before the making of the first such contribution to the scheme in the relevant year, provide to the scheme administrator of the scheme the certificate required by paragraph (3), subject to paragraph (4).

(2) In this article:—

• “the qualifying year”, in relation to a relevant year, means—

  (a)

  any one of the five immediately preceding years of assessment (not being earlier than the year 2000–01), and

  (b)

  one in which the aggregate referred to in section 632B(1)(d) did not exceed the remuneration limit for the relevant year;

• “certificated years” means, in a case where a certificate has been given under paragraph (3) identifying the qualifying year, the five years of assessment which immediately succeed that qualifying year, subject to paragraph (4)(b).

(3) The certificate required is one—

(a) identifying the qualifying year;

(b) that, in relation to the qualifying year, the aggregate referred to in section 632B(1)(d) did not exceed the remuneration limit for the relevant year;

(c) that the total relevant contributions within the meaning of section 632B(b) for the relevant year will not exceed the earnings threshold for that year;

(d) that the total relevant contributions for any certificated year will not exceed the earnings threshold for that year;

(e) stating the full name and address of any person who pays the member the remuneration of any office or employment held by him to which section 645 applies; and

(f) stating that he is not, and has not been, a controlling director in the relevant year or any of the five immediately preceding years of assessment (not being earlier than the year 2000–01).

(4) Where the relevant year is a certificated year (as the result of a certificate given in relation to a contribution made in an earlier year of assessment)—

(a) the member is not obliged to provide a further certificate under paragraph (3), but

(b) if he does so, the earlier certificate shall cease to have effect at the end of the year of assessment immediately preceding the relevant year first mentioned in this paragraph.