# Pension Schemes (Northern Ireland) Act 1993, Paragraph 2

Extent: N.I.

(1) Subject to sub-paragraph (2), regulations may enable the Inland 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.
(2) The determined date for any earner may not be earlier than—
(a) the date on which his relevant employment began, or
(b) the date on which a contracting-out certificate was issued in respect of it,
whichever is the later.

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Source: https://www.legislation.gov.uk/ukpga/1993/49/schedule/1/paragraph/2 (the official version)
Page: https://openlegislation.uk/pension-schemes-northern-ireland-act-1993/schedule-1/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.