Paragraph 2
Northern Ireland
Subject to sub-paragraph (2), regulations may enable the F2Inland Revenue to determine in prescribed circumstances that an earner, or any group of earners whose employment falls within a particular category or description of contracted-out employments, has been in such employment from a date (“the determined date”) earlier than would otherwise be the case.
The determined date for any earner may not be earlier than—
the date on which his relevant employment began, or
the date on which a contracting-out certificate was issued in respect of it,
whichever is the later.
Annotations
Textual amendments
- F1
Sch. 1 paras. 1-4 omitted (6.4.2016) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 45(2) (with savings until 6.4.2019 by S.R. 2016/106, arts. 1(1)(2), 2(1)(2))
- F2
Words in Sch. 1 para. 2(1) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 77(2); S.R. 1999/149, art. 2(c), Sch. 2
Notes on Schedule 1
Modifications
- C1
Sch. 1 applied (6.4.2016) by The Occupational Pension Schemes (Schemes that were Contracted-out) (No.2) Regulations 2015 (S.I. 2015/1677), regs. 1(2)(b), 35(1)
Notes on Part I
Modifications
- C1
Sch. 1 applied (6.4.2016) by The Occupational Pension Schemes (Schemes that were Contracted-out) (No.2) Regulations 2015 (S.I. 2015/1677), regs. 1(2)(b), 35(1)