The Social Security (Contributions) (Amendment No. 2) Regulations 2012

Amendments relating to the abolition of certain types of contracted-out pensions

This section has no associated Explanatory Memorandum

3.  In paragraph (2) of regulation 1 (citation, commencement and interpretation)—

(a)omit ““COMPS employment” means employment in respect of which minimum payments are made to a money purchase pension scheme contracted out under section 9(3) of the Pensions Act;”; and

(b)in the definition of “contracted-out rate”—

(i)in sub-paragraph (a) for “upper earnings limit” substitute “upper accrual point”; and

(ii)omit sub-paragraph (b).