444. Elections for the variation or surrender of contracting-out certificates.

An election with a view to the variation or surrender of a contracting-out certificate1 may be made only after notices of intention to make such an election have been given by the employer2 in accordance with the prescribed requirements3 and must be made in writing to the Commissioners for Revenue and Customs4. Where, however, a proposed variation is a change in the name of the employer, in the address of the employer or in the name of the scheme, an election with a view to the variation of a certificate must be made in writing to the Commissioners for