# The Personal and Occupational Pension Schemes (Incentive Payments) Amendment Regulations 1988, Regulation 2: Amendment of the Personal and Occupational Pension Schemes (Incentive Payments) Regulations 1987


Regulation 3 of the Personal and Occupational Pension Schemes (Incentive Payments) Regulations 1987 shall be amended as follows —
(a) in paragraph (2)(b) after the words “the identity of the employer, or” there shall be inserted the words “, subject to paragraph (2A),”; and
(b) after paragraph (2) there shall be inserted the following paragraph —
“(2A) For the purposes of paragraph (2)(b) the employment of the earner in question is distinguishable from the employment mentioned in paragraph (2)(a) if —
(a) throughout the period beginning on 6th April 1988 and ending on the last day of the last tax week in respect of which the payment is claimed it is a condition for admission to membership of the scheme other than the scheme in question that the earner has attained a minimum age or completed a minimum period of service, or both, and on 6th April 1988 the earner in question had not attained that age or completed that period of service; and
(b) membership of the scheme in question is open only to earners who do not satisfy that condition or those conditions.”.

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Source: https://www.legislation.gov.uk/uksi/1988/2237/regulation/2 (the official version)
Page: https://openlegislation.uk/personal-and-occupational-pension-schemes-incentive-payments-amendment-regulations-1988/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.