The Personal and Occupational Pension Schemes (Incentive Payments) Amendment Regulations 1988
Regulation 3 of the Personal and Occupational Pension Schemes (Incentive Payments) Regulations 1987 specifies those cases in which an incentive payment under section 7 of the Social Security Act 1986 is not to be made. Paragraph (2) of that regulation provides that an incentive payment is not to be made if the earner in question or another earner has during any part of the period from 1st January 1986 to 5th April 1993 been in contracted-out employment by reference to another scheme, which employment is indistinguishable from the employment of the earner in question except by reference to the identity of the employer or employee or both.