Part I Occupational Pension Schemes
Pension Schemes Act 1993 (1993 c 48) | Legislation

SCHEDULE 2 Certification Regulations

Section 39

Part I Occupational Pension Schemes

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1

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2

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3

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4

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State scheme premiums

5

(1)     Regulations may make provision for requiring persons to furnish the [Inland Revenue] .Ìý.Ìý. with such information as [they] .Ìý.Ìý. may require for the purposes of [sections 37, 50 to 63 and 159(1) to (3) and (6)].

(2)     Regulations may provide that for the purposes of sections 50, 55 to 60 and 63 .Ìý.Ìý. (except as they so apply) the prescribed person shall be treated as the employer—

(a)     of any employed earners who, in any period of service in contracted-out employment—

(i)     have been paid earnings in any income tax week by more than one person in respect of different employments; or

(ii)     have worked under the general control or management of a person other than their immediate employer, or

(b)     of any other employed earners in the case of whom it appears to the Secretary of State

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