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
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