Regulation 5 Prescribed conditions

(1)

The condition prescribed in this regulation is that an individual shall furnish in writing to the scheme administrator before, or within, the time specified in paragraph (3) the particulars specified in paragraph (2).

(2)

The particulars specified in this paragraph are—

(a)

his full name and address;

(b)

his date of birth;

(c)

his national insurance number;

(d)

the full name and address of his employer who has paid, or will pay, net relevant Schedule E earnings to him;

(e)

an estimate of his net relevant Schedule E earnings for the year of assessment in which he will first pay a net contribution;

(f)

the full name and address of any employer of his, other than the employer referred to in sub-paragraph (d), who has paid net relevant Schedule E earnings to him.

(3)

The time specified in this paragraph is—

(a)

in relation to the particulars specified in paragraph (2)(a), (b), (c) and (d), before the time at which the individual first pays a net contribution,

(b)

in relation to the particulars specified in paragraph 2(e), within 30 days after the date on which the individual—

(i)

first pays a net contribution,

(ii)

pays a net contribution of such an amount that, except where section 641 or 642 applies, the total net contributions paid by him in the year of assessment exceeds the maximum amount permitted under section 640 on the assumption that his net relevant Schedule E earnings for that year of assessment are not in excess of the estimate referred to in paragraph 2(e) and last furnished to the scheme administrator under this paragraph; and

(c)

in relation to the particulars specified in paragraph 2(f), within 30 days after the date on which the individual first pays a net contribution in respect of net relevant Schedule E earnings paid to him by an employer of his other than the employer referred to in paragraph (2)(d).