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5. In regulation B6—
(a)after paragraph (1) insert—
“(1A) A person to whom sub-paragraphs (a) to (c) of regulation B1(5A) applies or has applied who—
(a)is in employment which would otherwise have been pensionable employment, or
(b)is not in, but expects to enter, such employment,
may also at any time, by giving written notice to the Secretary of State, make an election under this regulation.”,
(b)in paragraph (3) after “paragraph (1)(a)” insert “or, subject to paragraph (5), paragraph (1A)(a)”,
(c)in paragraph (4) after “paragraph (1)(b)” insert “or (1A)(b)”,
(d)after paragraph (4) insert—
“(5) Where the person making the election falls within paragraph (1A) and is in the same employment as he was in immediately before 1st January 2007 the election may, provided that the contributions payable under regulations C3B and G8(9) are paid, have effect as from such date earlier than that specified in paragraph (3) as the employer may agree.
(6) The earlier date referred to in paragraph (5) may not however be a date before 1st April 2000 or the date on which the further employment started, if after 1st April 2000.
(7) Where the person making the election falls within paragraph (1A) and is a person with mixed service, and the election has effect, pursuant to paragraph (5), as from a date earlier than that specified in paragraph (3) all pensionable employment before the date specified in paragraph (3) shall be treated as having occurred—
(a)after the post-break employment start, where the election is made by a person with mixed service, or
(b)on or after 1st January 2007, where the election is made by a 2007 or later entrant. ”.
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