16.—(1) An employer to whom a contracting-out certificate has been issued (including any certificate which has been surrendered or cancelled) shall, on such occasions and at such times as the Department may require, provide written confirmation and such other evidence as the Department may require—
(a)in the case of a scheme contracted out under section 5(2) of the Act (salary related contracted-out scheme)—
(i)that the scheme is not one which is excluded from contracting-out under these Regulations, and
(ii)that section 5(2) of the Act and any regulations which apply to the scheme by reason of its being a scheme to which that provision relates are satisfied;
(b)in the case of a scheme contracted out under section 5(3) of the Act (money purchase contracted-out scheme)—
(i)that the scheme is not one which is excluded from contracting-out under these Regulations, and
(ii)that sections 4(1)(a)(ii) and 5(3) of the Act, and any regulations which apply to the scheme by reason of its being a scheme to which those provisions relate, are satisfied;
(c)in the case of a scheme which has ceased to be contracted out under section 5(2) of the Act (salary related contracted-out scheme) and which preserves any of the rights specified in section 46(1)(a) of the Act(1) within the scheme, that the requirements specified in regulation 45(3)(a) (approval of arrangements for salary related schemes ceasing to be contracted out) are satisfied;
(d)in the case of a scheme which has ceased to be contracted out under section 5(3) of the Act (money purchase contracted-out scheme) and which preserves any protected rights within the scheme, that the requirements specified in regulation 45(3)(b) (approval of arrangements for money purchase schemes ceasing to be contracted out) are satisfied.
(2) In the case of a scheme which is contracted out under section 5(2) of the Act (salary related contracted-out scheme) the evidence to be provided to the Department referred to in paragraph (1) shall include a certificate signed by the actuary that the scheme continues to satisfy the statutory standard in accordance with section 8A of the Act(2).
Section 46 is amended by paragraphs 14 and 37 of Schedule 3 to the Pensions (Northern Ireland) Order 1995
Section 8A was inserted by Article 133(5) of the Pensions (Northern Ireland) Order 1995