37.—(1) Where a contributions equivalent premium is required to be paid in respect of an earner by virtue of section 51(2) of the 1993 (NI) Act (payment of state scheme premiums on termination of certified status), the trustees of the scheme are to notify the Commissioners of that fact in such form as the Commissioners may reasonably require for the purpose of identifying the earner.
(2) Such notification is to be given—
(a)where the scheme is being wound up, within the period of two years starting with the date the scheme started to wind up; and
(b)where the earner ceased to serve in employment which was contracted-out employment for any other reason mentioned in section 51(2A) of the 1993 (NI) Act, within the period starting one month before and ending six months after the date on which the earner so ceased.
[F1(3) The Commissioners may in any particular case or class of case extend the period within which notification is to be given—
(a)if it appears to them that notification could not reasonably have been given within the period specified in paragraph (2); or
(b)if—
(i)the trustees are seeking to reach, or have reached, an agreement with the Commissioners as to the scheme’s liabilities for guaranteed minimum pensions or section 5(2B) rights of members through the scheme reconciliation service; and
(ii)as a result of doing so, the Commissioners and the trustees agree that a premium is payable.]