Section 4 Meaning of “contracted-out employment”, “guaranteed minimum pension” and “minimum payment”.

In relation to any period before the second abolition date, the employment of an earner in employed earner's employment was “contracted-out employment” in relation to the earner during that period if—

In addition, in relation to any period before F3the first abolition date, the employment of an earner in employed earner's employment was “contracted-out employment” in relation to him during that period if—

In the following provisions of this Act “earner”, in relation to a scheme, means a person who was an earner in contracted-out employment by reference to the scheme.

In this Act—

• “guaranteed minimum pension” means any pension which is provided F5, by a scheme that was a salary related contracted-out scheme, in accordance with the requirements of sections 9 and 13 to the extent to which its weekly rate is equal to the earner’s or, as the case may be, the earner’s F6widow's, widower’s F7, surviving same sex spouse’s or surviving civil partner's guaranteed minimum as determined for the purposes of those sections respectively; and

• “minimum payment”, in relation to an earner’s employment in any tax week, means the rebate percentage of so much of the earnings paid to or for the benefit of the earner in that week as exceeds the current lower earnings limit but not F8the applicable limit (or the prescribed equivalents if he is paid otherwise than weekly);

F9and for the purposes of this subsection “rebate percentage” means the appropriate flatrate percentage F10for the tax year in which the week falls as specified in an order made under section 38B (as it had effect before F11the first abolition date).

In subsection (2) “the applicable limit” means—

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

A contracting-out certificate that was in force in respect of an employed earner's employment is to be taken as conclusive that the employment was, at that time, contracted-out employment.

Regulations shall provide for the determination by the F16Department of any question whether an employment is to be treated as contracted-out employment or as to the persons in relation to whom, or the period for which, an employment is to be so treated.