An occupational pension scheme1 could be contracted-out2 in relation to an earner's3 employment4 only if it satisfied certain conditions5. Where there were two or more occupational pension schemes in force in relation to an earner's employment, none of which could by itself be a contracted-out scheme, the Commissioners for Revenue and Customs might, if they thought fit, treat them for contracting-out purposes as a single scheme
**Trials are provided to all LexisPSL and LexisLibrary content, excluding Practice Compliance, Practice Management and Risk and Compliance, subscription packages are tailored to your specific needs. To discuss trialling these LexisPSL services please email customer service via our online form. Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason. Trial includes one question to LexisAsk during the length of the trial.
To view the latest version of this document and millions of others like it, sign-in to LexisLibrary or register for a free trial.
EXISTING USER? SIGN IN
TAKE A FREE TRIAL
0330 161 1234