PART 2GENERAL PROVISIONS RELATING TO SCHEMES THAT WERE SALARY RELATED CONTRACTED-OUT SCHEMES
Cases where payment of a contributions equivalent premium is not required10
1
Section 55(2B) of the 1993 Act26 (by virtue of which a contributions equivalent premium must be paid in any case where the earner has no accrued right to benefit under the scheme) does not apply if any of the following paragraphs of this regulation apply.
2
This paragraph applies where—
a
the earner’s service in the employment ceased on the earner’s death; and
b
the earner left a surviving spouse or civil partner who is not entitled to any of the following benefits—
i
a widowed mother’s allowance under section 37 of the Contributions and Benefits Act27;
ii
a widow’s pension under section 38 of that Act28;
iii
a widowed parent’s allowance under section 39A of that Act29;
iv
a bereavement support payment under section 30 of the Pensions Act 201430.
3
This paragraph applies where the earner is a woman who has made, or is treated as having made, an election under regulations made under section 19(4) of the Contributions and Benefits Act (general power to regulate liability for contributions)31, which has not been revoked, that her liability in respect of primary Class 1 contributions is to be at a reduced rate.
4
This paragraph applies where, on termination of an earner’s pensionable service, the earner elects to acquire a right to a cash transfer sum in accordance with section 101AB(1)(a) of the 1993 Act32 (right to cash transfer sum and contribution refund).