Explanatory note

The European Communities provide a pension scheme (“the Communities’ pension scheme”) for officials and servants of Community institutions; and those who work for those institutions may transfer their pension rights under national legislation to the Communities’ pension scheme.

These Regulations amend the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) so that individuals who transfer their pension rights under national legislation to the Communities’ pension scheme may not make Class 3 contributions for any part of the period to which the transfer relates.

A full regulatory impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.