31. Different rates of contributions by an employer [F1to a personal pension scheme] according to the age of the workers in respect of whom the contributions are made where the aim in setting the different rates is—
(a)to equalise the [F2amount of age related benefit, derived from contributions made each year by the employer,] to which workers of different ages who are otherwise in a comparable situation will become entitled under their personal pension schemes, or
[F3(b)to make more nearly equal the amount of the age related benefit, derived from contributions made each year by the employer, to which workers of different ages who are otherwise in a comparable situation will become entitled under their personal pension schemes.]
Textual Amendments
F1Words in Sch. 2 para. 31 inserted (1.12.2006) by The Employment Equality (Age) (Amendment No.2) Regulations 2006 (S.I. 2006/2931), regs. 1(1), 25
F2Words in Sch. 2 para. 31(a) substituted (1.12.2006) by The Employment Equality (Age) (Amendment No.2) Regulations 2006 (S.I. 2006/2931), regs. 1(1), 26(a)
F3Sch. 2 para. 31(b) substituted (1.12.2006) by The Employment Equality (Age) (Amendment No.2) Regulations 2006 (S.I. 2006/2931), regs. 1(1), 26(b)
32. Any difference in the rate of contributions by an employer [F4to a personal pension scheme] in respect of different workers to the extent that this is attributable to any differences in remuneration payable to those workers.E+W+S
Textual Amendments
F4Words in Sch. 2 para. 32 inserted (1.12.2006) by The Employment Equality (Age) (Amendment No.2) Regulations 2006 (S.I. 2006/2931), regs. 1(1), 25
[F533. Any limitation on any contributions by an employer, to a personal pension scheme, by reference to a maximum level of remuneration.E+W+S
Textual Amendments
F5Sch. 2 paras. 33-36 inserted (1.12.2006) by The Employment Equality (Age) (Amendment No.2) Regulations 2006 (S.I. 2006/2931), regs. 1(1), 27
34. A minimum age for commencement of payment of contributions by an employer to a personal pension scheme in respect of a worker.E+W+S
Textual Amendments
F5Sch. 2 paras. 33-36 inserted (1.12.2006) by The Employment Equality (Age) (Amendment No.2) Regulations 2006 (S.I. 2006/2931), regs. 1(1), 27
35. Different minimum ages for commencement of payment of contributions by an employer to a personal pension scheme in respect of different groups or categories of workers.E+W+S
Textual Amendments
F5Sch. 2 paras. 33-36 inserted (1.12.2006) by The Employment Equality (Age) (Amendment No.2) Regulations 2006 (S.I. 2006/2931), regs. 1(1), 27
36. Equal rates of contributions by an employer to a personal pension scheme irrespective of the age of the workers in respect of whom contributions are made.]E+W+S
Textual Amendments
F5Sch. 2 paras. 33-36 inserted (1.12.2006) by The Employment Equality (Age) (Amendment No.2) Regulations 2006 (S.I. 2006/2931), regs. 1(1), 27