{
  "url": "https://openlegislation.uk/social-security-contributions-transfer-of-functions-etc-act-1999/schedule-1/paragraph-62",
  "json_url": "https://openlegislation.uk/social-security-contributions-transfer-of-functions-etc-act-1999/schedule-1/paragraph-62.json",
  "legislation": "ukpga/1999/2",
  "legislation_title": "Social Security Contributions (Transfer of Functions, etc. ) Act 1999",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-transfer-of-functions-etc-act-1999",
  "path": "schedule/1/paragraph/62",
  "kind": "paragraph",
  "number": "62",
  "heading": null,
  "text": "(1) Schedule 2 to the Pension Schemes Act 1993 (certification regulations) is amended as follows.\n(2) In paragraph 2(1) (determination of date of employment), for “Secretary of State” there is substituted “ Inland Revenue ”.\n(3) In paragraph 3 (notice by employer), for “Secretary of State” there is substituted “ Inland Revenue ”.\n(4) In paragraph 5 (contributions equivalent premiums)—\n(a) in sub-paragraph (1), for “Secretary of State” and “he” there are substituted respectively “ Inland Revenue ” and “ they ”,\n(b) in sub-paragraph (3)—\n(i) in paragraph (e), for “Secretary of State is” there is substituted “ Inland Revenue are ”, and\n(ii) in paragraph (f), for “Secretary of State” there is substituted “ Inland Revenue ”, and\n(c) in sub-paragraphs (3A), (3B)(b), (3C)(c) and (4), for “Secretary of State” there is substituted “ Inland Revenue ”.\n(5) In paragraph 7(4) (regulations relating to certain public service pension schemes)—\n(a) in paragraph (a), for “by him” there is substituted “ by the Inland Revenue ”, and\n(b) in paragraphs (b) and (d), for “Secretary of State”, in each place where it occurs, there is substituted “ Inland Revenue ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 1 para. 62 wholly in force at 1.4.1999; Sch. 1 in force for certain purposes at Royal Assent see s. 28(2)(a); Sch. 1 para. 62 in force at 1.4.1999 in so far as not already in force by S.I. 1999/527, art. 2(b), Sch. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1999/2/schedule/1/paragraph/62",
    "retrieved_at": "2026-10-29T09:22:08.474364+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."
}