| Provisions of the Act | Subject matter |
|---|---|
| section 137(2) to (4) | reduced rates of Class 1 State scheme contributions in respect of members of salary related contracted-out schemes |
| section 137(1) and (5) | reduced rates of Class 1 State scheme contributions, and rebates, in respect of members of money purchase contracted-out schemes |
| section 138(5) | minimum contributions payable by the Secretary of State in respect of members of appropriate personal pension schemes |