# Pension Schemes (Northern Ireland) Act 1993, Section 53: Elections to pay contributions equivalent premiums.

Extent: N.I.

(1) An election under section 51(2) must be made within the prescribed period and in the prescribed manner.
(2) Except in such cases as may be prescribed, the prescribed person shall not, in making or abstaining from making elections under that section, discriminate between different earners on any grounds other than their respective lengths of relevant service.
(3) In subsection (2) “relevant service” means service in contracted-out employment by reference to the scheme, together with any service in contracted-out employment which in relation to service in that employment is linked qualifying service.
(4) If the Inland Revenue consider that the prescribed person is contravening subsection (2), they may cancel any contracting-out certificate held by the earner’s employer in respect of the scheme in question.
(5) In this section “prescribed” means prescribed by regulations made by the Secretary of State.

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Source: https://www.legislation.gov.uk/ukpga/1993/49/section/53 (the official version)
Page: https://openlegislation.uk/pension-schemes-northern-ireland-act-1993/section-53
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.