Application of Regulations

Excluded employers: personal pension schemes

5.—(1) This regulation excludes—

(a) any employer in relation to a personal pension scheme where no employer contributions fall to be paid towards the scheme, and

(b) any employer employing in Northern Ireland a number of employees which does not exceed the maximum number specified in regulation 4(2).

(2) Regulation 4(3) also applies for the purposes of paragraph (1)(b).