The Occupational Pension Schemes (Contracting-out) Amendment Regulations 2011
These Regulations amend the Occupational Pension Schemes (Contracting-out) Regulations 1996 (S.I. 1996/1172) (“the 1996 Regulations”). They make provision in relation to salary-related occupational pension schemes which meet the reference scheme test (“the test”). Persons can contract out of the State Additional Pension into such a scheme.