Paragraph 4 F1

Where the actuary is sending the first reference scheme test certificate for a scheme, the actuary must also inform—

(a)

the F2trustees or managers of the scheme and the employer that Her Majesty’s Revenue and Customs provide guidance on contracting-out, including guidance on what changes need to be notified to Her Majesty’s Revenue and Customs,

(b)

the employer that it should provide a copy of the completed certificate to the trustees or managers of the scheme, and

(c)

the employer that it should keep a record of any subsidiary or associated employers.

Annotations

Textual amendments

F1: 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.
F2: Words in Sch. 3 para. 4(a)(b) substituted (6.4.2012) by The Occupational Pension Schemes (Contracting-out and Modification of Schemes) (Amendment) Regulations 2012 (S.I. 2012/542), regs. 1(2), 2(3)