4.—(1) Regulation 18 of the principal Regulations (liability for payment of state scheme premiums) shall be amended in accordance with the following provisions of this regulation.
(2) After paragraph (1) there shall be inserted the following paragraph—
“(1ZA) For the purposes of section 44ZA(6) (payment of contracted-out protected rights premiums) the prescribed person is—
(a)in a case where regulation 23A(7)(a) and (c) applies, the person to whom the cash sum mentioned in regulation 23A(7)(c) has been paid; and
(b)in any other case, the trustees of the scheme.”
(3) After paragraph (2) there shall be inserted the following paragraph—
“(2A) A contracted-out protected rights premium shall not be payable—
(a)in a case where the protected rights in question are in respect of an earner who has died and either—
(i)the earner is not survived by a qualifying widow or widower, or
(ii)the earner is survived by a qualifying widower, and the earner or the widower or both were under pensionable age when the earner died;
(b)in a case where the person in respect of whom it otherwise would be payable is not treated, under section 4 of the Social Security Act 1986 or under section 29(2) or (2A) of the Act, as entitled to any guaranteed minimum pension which derives from the minimum contributions, minimum payments, or transfer payment or payments from which the protected rights in question derive, or is treated as entitled to such a guaranteed minimum pension at a nil rate.”