17.—(1) Regulation 25 (disclosure of information to relevant employees: first-time deduction requests) shall be amended as follows.
(2) In paragraph (1) for “to make or vary (but not cease)” substitute “ to make (but not vary or cease) ”.
(3) In paragraph (2)—
(a)in sub-paragraph (b) after “need not comply with that request” insert “ within ”;
(b)in sub-paragraph (b)(i) omit “within”;
(c)in sub-paragraph (c) omit “immediately”;
(d)after sub-paragraph (c) omit “and”;
(e)in sub-paragraph (d)—
(i)for “the request” where it first occurs substitute “ that request ”; and
(ii)for “the end of the pay period following that in which the request is made.” substitute—
“the 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.”;
and
(f)after sub-paragraph (d) insert—
“and
(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 tax-exemption or tax-approval;
(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.”.