421. Meaning of 'contracted-out employment' and 'guaranteed minimum pension'.

In relation to any period before the second abolition date1, the employment of an earner2 in employed earner's employment3 was 'contracted-out employment' in relation to him during that period if:


    (1)     the earner was under pensionable age4;


    (2)     the earner's service in the employment was service which qualified the earner for a pension provided by a salary related contracted-out scheme5; and


    (3)     there was in force a contracting-out certificate issued by the Commissioners for Revenue and Customs6 stating that the employment was contracted-out employment by reference to the scheme7.

In addition, in relation to any period before the first abolition