7  [Repealed by PA 2014, s. 24 and Sch. 13, para. 5.]


S. 7 repealed by PA 2014, s. 24 and Sch. 13, para. 5, with effect from 6 April 2016 (as not brought into force by any earlier order under PA 2014, s. 56(1)). Former s. 7 read as follows:

“Issue of contracting-out

7(1)  Regulations shall provide for HMRC to issue certificates stating that the employment of an earner in employed earner's employment is contracted-out employment by reference to an occupational pension scheme.

7(1A)  In this Act such a certificate is referred to as “a contracting-out certificate”.

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