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Personal and Occupational Pension Schemes (Incentive Payments) Regulations 1987

Consolidated Text As Enacted Cited authorities 8 Cited in Amendments 7 Related
Vincent
JurisdictionUK Non-devolved
CitationSI 1987/1115
Year1987
(1) These Regulations may be cited as the Personal and Occupational Pension Schemes (Incentive Payments) Regulations 1987, and regulation 2 and this regulation shall come into force on 4th January 1988 and the remainder of these regulations on 6th April 1988.(2) In these Regulations, unless the context otherwise requires—
  • “the Act” means the Social Security Act 1986;
  • “centralised scheme” means an occupational pension scheme for whose benefits earners in employments under different employers qualify by virtue of their respective service in those employments and which is either a money purchase contracted-out scheme or a scheme for which there is a common fund;
  • “employer” includes a person who, by virtue of regulations 1(4) and (5) and 14 to 16 of the Occupational Pension Schemes (Contracting-out) Regulations 1984 , is treated as an employer for the purpose of those Regulations;
  • “scheme”, except in the expression “personal pension scheme”, means occupational pension scheme;
and other expressions have the same meaning as in the Social Security Pensions Act 1975 .to a numbered regulation is to the regulation in these Regulations bearing that number;in a regulation to a numbered paragraph is to the paragraph of that regulation bearing that number;in a paragraph to a lettered sub-paragraph is to the sub-paragraph of that paragraph bearing that letter.an earner is employed by a person (called in this regulation “the primary employer”) in employment (called in this regulation “the primary employment”) which is not contracted-out employment; andthe primary employment would be contracted-out employment in relation to the earner by reference to a scheme (called in this regulation “the primary scheme”) but for the fact that the earner voluntarily left it.the primary scheme is not a centralised scheme; andthere has been a period of at least 2 years, ending after F75th April 1988, throughout which the earner was employed, whether or not by the primary employer, in employment which was contracted-out by reference to a scheme by reference to which employment by the primary employer was contracted-out,the primary scheme is a centralised scheme; andof at least 2 years, throughout which the earner was employed in one employment, orduring which the earner was employed in a series of employments with intervals of not more than 6 months between consecutive employments in the series, the total duration of the employments, not including the intervals, being at least 2 years,the one employment referred to in sub-paragraph (b) (i) or each employment in the series referred to in sub-paragraph (b) (ii) is contracted-out by reference to the primary scheme,(4) A notification required to be given under paragraph (2) or (3) shall be given within 6 months after the date on which the employment mentioned in paragraph (1) (a) ceased to be contracted-out employment or, if the Secretary of State is satisfied that the notification could not reasonably have been given within that period, such longer period as he may approve in a particular case or class of case.(5) A notification required to be given under paragraph (2) or (3) shall be given in writing in such form as the Secretary of State may direct and shall contain such information as the Secretary of State may reasonably require for the purposes of this regulation.(6) For the purposes of section 3(2) of the Act (no payment under section 3(1) (b) in relation to earnings paid with respect to prescribed employment) the prescribed employment is any employment to which paragraph F9(7) , (8) or (12) applies.(7) This paragraph applies to the primary employment, where a notification has been given in accordance with paragraph (2) or (3) and the Secretary of State knows of no reason to suppose that the information given to him in the notification is incorrect.is employment of an earner about whom a notification has been given in accordance with paragraph (2) or (3) , where the Secretary of State knows of no reason to suppose that the information given to him in the notification is incorrect;is not contracted-out employment in relation to him; andis not the primary employment,that the earner is employed in the secondary employment by a person other than the primary employer;that there has been an interval of at least 7 days between the termination of the primary employment and the commencement of the secondary employment; andis not employment to which the primary scheme applies, andcommenced before, or while, the earner was employed in employment to which paragraph (10) applies.the primary employment;any employment of the earner by the primary employer which commences immediately after the primary employment terminates; andany 2 or more employments of the earner by the primary employer of which the first commences immediately after the primary employment terminates and every subsequent one commences immediately after the previous one terminates.in a case where the Secretary of State receives the notice in the tax year 1988—89 and the date specified by the notice as mentioned above is 6th April 1987, that part (if any) which the Secretary of State is required to pay under section 3(1) (b) of the Act of the minimum contributions which fall due in respect of earnings paid to the earner during the tax years 1987—88 and 1988—89 shall be paid not earlier than October 1989; andin any other case, that part (if any) which the Secretary of State is required to pay under section 3(1) (b) of the Act of the minimum contributions which fall due in respect of earnings paid to the earner during the tax year in which the Secretary of State receives the notice shall be paid not earlier than October in the tax year following that in which the Secretary of State receives the notice,the Secretary of State has reason to suppose that notification ought to have been given; andthe earner has not satisfied the Secretary of State that either notification was not required or, if notification had been given, neither paragraph (7) nor (8) would apply.

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