Savings2.

(1)

The provisions of the 1993 Act specified in paragraph (2) and repealed by paragraphs 5, 8, 9 to 11, 22, 28, 29, 33, 36, 37 and 46(1), (2) and (4) of Schedule 13 to the Act (abolition of contracting-out for salary related schemes) continue to have effect, despite those repeals, for the purposes of allowing or requiring the trustees or managers of a scheme that was a salary related contracted-out scheme, and HMRC, to carry out any necessary activity relating to any period of contracted-out employment which occurred before the second abolition date.

(2)

The provisions are—

(a)

section 7 (issue of contracting-out certificates)7;

(b)

section 9 (requirements for certification of schemes: general)8;

(c)

section 11 (elections as to employment covered by contracting-out certificates)9;

(d)

sections 12A to 12D (requirements for certification of occupational pension schemes applying from 6th April 1997)10;

(e)

sections 34 to 36 (cancellation, variation, surrender and refusal of certificates)11;

(f)

section 41 (reduced rates of Class 1 contributions)12;

(g)

section 50 (powers of HMRC to approve arrangements for scheme ceasing to be certified)13;

(h)

section 53(3) (supervision: former contracted-out schemes)14;

(i)

sections 55 to 68 (state scheme premiums)15;

(j)

Schedule 2, paragraphs 1 to 4 and 6 to 8 (certification regulations)16.

(3)

Section 16(2) of the 1993 Act (revaluation of earnings factors for the purposes of section 14: early leavers etc) continues to have effect, as if that subsection had not been substituted by paragraph 16 of Schedule 13 to the Act, in relation to earners whose service in contracted-out employment ended before the second abolition date.

(4)

Sections 55 to 68 of the 1993 Act continue to have effect as if they had not been repealed by paragraph 37 of Schedule 13 to the Act, for the purposes of allowing or requiring the trustees or managers of a scheme described in paragraph (5) to elect to pay, and pay, a contributions equivalent premium in relation to members of the scheme whose contracted-out employment ended on or before the second abolition date.

(5)

A scheme referred to in paragraph (4) is—

(a)

one which started to wind up before the second abolition date; or

(b)

one—

(i)

which had not started to wind up before the second abolition date;

(ii)

which entered a PPF assessment period before 6th April 2016, and where the assessment period continues after 6th April 2019; and

(iii)

where the trustees or managers of the scheme elected to pay a contributions equivalent premium after the start of the PPF assessment period but cannot make that payment during the assessment period due to the restriction in section 135(4)(b) of the Pensions Act 2004 (restrictions on winding up, discharge of liabilities etc).