{
  "url": "https://openlegislation.uk/occupational-pension-schemes-contracting-out-regulations-1996/schedule-3/paragraph-4",
  "json_url": "https://openlegislation.uk/occupational-pension-schemes-contracting-out-regulations-1996/schedule-3/paragraph-4.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/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "Where the actuary is sending the first reference scheme test certificate for a scheme, the actuary must also inform—\n(a) the trustees 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,\n(b) the employer that it should provide a copy of the completed certificate to the trustees or managers of the scheme, and\n(c) the employer that it should keep a record of any subsidiary or associated employers.",
  "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."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/1172/schedule/3/paragraph/4",
    "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."
}