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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

These Regulations allow employers to start the procedures for obtaining a contracting-out certificate under the Occupational Pension Schemes (Contracting-out) Regulations 1996 (S. I. 1996/1172) on or after 1st January 1997. They do this by enabling employers to give a notice of an intended election to contract out, or to make an election itself, between 1st January 1997 and 5th April 1997.