# Occupational Pension Schemes (Contracting-out) Regulations 1996, Paragraph 4


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

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Source: https://www.legislation.gov.uk/uksi/1996/1172/schedule/3/paragraph/4 (the official version)
Page: https://openlegislation.uk/occupational-pension-schemes-contracting-out-regulations-1996/schedule-3/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.