{
  "url": "https://openlegislation.uk/pension-schemes-northern-ireland-act-1993/schedule-1/paragraph-3",
  "json_url": "https://openlegislation.uk/pension-schemes-northern-ireland-act-1993/schedule-1/paragraph-3.json",
  "legislation": "ukpga/1993/49",
  "legislation_title": "Pension Schemes (Northern Ireland) Act 1993",
  "legislation_url": "https://openlegislation.uk/pension-schemes-northern-ireland-act-1993",
  "path": "schedule/1/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "Provision may be made by regulations for requiring an employer to give notice to the Inland Revenue—\n(a) when an earner’s employment becomes or ceases to be contracted-out employment; and\n(b) when an earner’s employment in contracted-out employment begins or ends.",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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))"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 1 para. 3 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(3); S.R. 1999/149, art. 2(c), Sch. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1993/49/schedule/1/paragraph/3",
    "retrieved_at": "2026-10-29T09:34:31.493981+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."
}