{
  "url": "https://openlegislation.uk/pensions-act-2007/schedule-4/paragraph-3",
  "json_url": "https://openlegislation.uk/pensions-act-2007/schedule-4/paragraph-3.json",
  "legislation": "ukpga/2007/22",
  "legislation_title": "Pensions Act 2007",
  "legislation_url": "https://openlegislation.uk/pensions-act-2007",
  "path": "schedule/4/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "(1) Section 8 (definitions of certain terms) is amended as follows.\n(2) In subsection (1) (definition of “contracted-out employment”) for the words from “he is under pensionable age” to the end of paragraph (a) substitute\n“—\n(a) he is under pensionable age;\n(aa) his service in the employment is for the time being service which qualifies him for a pension provided by an occupational pension scheme contracted out by virtue of satisfying section 9(2) (in this Act referred to as “a salary related contracted-out scheme”);”.\n(3) After subsection (1) insert—\n“(1A) In addition, in relation to any period before the abolition date, the employment of an earner in employed earner's employment was “contracted-out employment” in relation to him during that period if—\n(a) he was under pensionable age;\n(b) his employer made minimum payments in respect of his employment to a money purchase contracted-out scheme, and\n(c) there was in force a contracting-out certificate issued in accordance with this Chapter (as it then had effect) stating that the employment was contracted-out employment by reference to the scheme.”\n(4) In subsection (2) for “for the purposes of section 42A” substitute “ for the tax year in which the week falls as specified in an order made under section 42B (as it had effect before the abolition date) ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/22/schedule/4/paragraph/3",
    "retrieved_at": "2026-10-29T09:12:35.975623+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."
}