Commentary on Sections PART 1 – Pension Scheme Membership for Jobholders CHAPTER 1 – Employers’ Duties Section 28: Sections 20, 24 and 26: certification that quality requirement is satisfied.
This section confers a power on the Department to make regulations which will enable employers to certify that a scheme satisfies the relevant quality requirement under sections 20, 24 or 26. This is subject to any provision made by the regulations as to cases where the requirements of a scheme, and any agreement under section 26, for payment of contributions did not satisfy prescribed conditions.