423. Issue of contracting-out and appropriate scheme certificates.

Regulations1 were made providing for the Commissioners for Revenue and Customs2 to issue certificates stating that the employment3 of an earner4 in employed earner's5 employment was contracted-out employment6 by reference to an occupational pension scheme7. An occupational pension scheme was 'contracted-out' at a time if, at that time, there was in force a certificate (a 'contracting-out certificate') under those provisions (as they then had effect) stating that the employment of an earner in employed earner's employment was contracted-out employment by reference to the scheme8.

Any contracting-out certificate that was in force in respect of an employed earner's employment is to