{
  "url": "https://openlegislation.uk/occupational-pension-schemes-contracting-out-regulations-1996/schedule-3/paragraph-3",
  "json_url": "https://openlegislation.uk/occupational-pension-schemes-contracting-out-regulations-1996/schedule-3/paragraph-3.json",
  "legislation": "uksi/1996/1172",
  "legislation_title": "Occupational Pension Schemes (Contracting-out) Regulations 1996",
  "legislation_url": "https://openlegislation.uk/occupational-pension-schemes-contracting-out-regulations-1996",
  "path": "schedule/3/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "The actuary must—\n(a) send the completed reference scheme test certificate to Her Majesty’s Revenue and Customs and send a signed copy of that certificate to the employer, or\n(b) send the completed reference scheme test certificate to the employer and inform the employer that that certificate should be sent to Her Majesty’s Revenue and Customs.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 3 added (1.10.2011) by The Occupational Pension Schemes (Contracting-out) Amendment Regulations 2011 (S.I. 2011/1294), regs. 1(2), 2(3), Schs."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/1172/schedule/3/paragraph/3",
    "retrieved_at": "2026-10-29T12:44:46.785957+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}