SCHEDULES

C1SCHEDULE 1 Certification Regulations

Annotations:
Modifications etc. (not altering text)

C1Part I Occupational Pension Schemes

General regulations: beginning and ending of employment

2

F21

Subject to sub-paragraph (2), regulations may enable the F1Inland Revenue to determine in prescribed circumstances that an earner, or any group of earners whose employment falls within a particular category or description of contracted-out employments, has been in such employment from a date (“the determined date”) earlier than would otherwise be the case.

2

The determined date for any earner may not be earlier than—

a

the date on which his relevant employment began, or

b

the date on which a contracting-out certificate was issued in respect of it,

whichever is the later.