(1) If the Regulatory Authority thinks that the conditions of section 24B have not been satisfied in relation to an amendment, modification or adjustment effected in accordance with any of sections 13(1A), 17(1A), 24F and 24G, the Regulatory Authority may make an order declaring the amendment, modification or adjustment void—
(a) in respect of a specified person or class of person,
(b) to a specified extent, and
(c) as from a specified time.
(2) Where the Regulatory Authority makes an order under subsection (1) it may—
(a) require the trustees of the scheme concerned to take specified steps;
(b) declare that specified action of the trustees shall not be treated as a contravention of the scheme if it would not have been a contravention if the order under subsection (1) had not been made.
(3) An order may be made under subsection (1) before or after the amendment, modification or adjustment takes effect.
(4) If the Regulatory Authority thinks that the process of effecting a GMP conversion of a scheme has been commenced and that a relevant condition of section 24B is not being complied with, or may not be complied with, the Regulatory Authority may by order—
(a) prohibit the taking of further steps in the GMP conversion (whether generally or in relation to specified steps), and
(b) require the trustees of the scheme to take specified steps before resuming the process of GMP conversion.
(5) Section 10 of the Pensions Act 1995 (civil penalties) shall apply to a trustee who has failed to take all reasonable steps to secure compliance with the conditions of section 24B in relation to an amendment, modification or adjustment effected in accordance with any of sections 13(1A), 17(1A), 24F and 24G.
25 Power for Board to impose conditions as to investments and resources.
(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) A scheme that was a salary related contracted-out scheme must, in relation to any earner’s service before the principal appointed day, comply with any requirements prescribed for the purpose of securing that—
(a) the Inland Revenue are kept informed about any matters affecting the security of the minimum pensions guaranteed under the scheme, and
(b) the resources of the scheme are brought to and are maintained at a level satisfactory to the Inland Revenue
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(1) Except in prescribed cases, the rules of a scheme that was a salary related contracted-out scheme cannot be altered unless the alteration is of a prescribed description.
(2) Regulations made by virtue of subsection (1) may operate so as to validate with retrospective effect any alteration of the rules which would otherwise be void under this section.
(3) Subsection (1) does not apply to a scheme if no person is entitled to receive, or has accrued rights to, any benefits under the scheme attributable to a period when the scheme was contracted-out.
(4) The reference in subsection (3) to a person entitled to receive benefits under a scheme includes a person who is so entitled by virtue of a qualifying relationship only in such cases as may be prescribed.
(5) For that purpose a person is entitled to receive benefits by virtue of a qualifying relationship if the person is so entitled by virtue of being—
(a) the widower of a female earner;
(b) the widower of a male earner;
(c) the widow of a female earner, except where it is a relevant gender change case; or
(d) the survivor of a civil partnership with an earner.
(6) In relation to a widow of a female earner, the reference in subsection (5)(c) to a relevant gender change case is a reference to a case where—
(a) the earner is a woman by virtue of a full gender recognition certificate having been issued under the Gender Recognition Act 2004, and
(b) the marriage of the earner and her widow (that ends with the earner's death) subsisted before the time when the certificate was issued.
(7) This section is subject to regulations under section 38A.
37A Transfer of liabilities etc: schemes contracted-out on or after 6 April 1997
(1) Regulations may prohibit or restrict—
(a) the transfer of any liability—
(i) for the payment of pensions under a relevant scheme, or
(ii) in respect of accrued rights to such pensions,
(b) the discharge of any liability to provide pensions under a relevant scheme, or
(c) the payment of a lump sum instead of a pension payable under a relevant scheme,
except in prescribed circumstances or on prescribed conditions.
(2) In this section “relevant scheme” means a scheme that was a salary related contracted-out scheme by virtue of section 9(2B) and references to pensions and accrued rights under the scheme are to such pensions and rights so far as attributable to an earner's service on or after the principal appointed day (including, in a case where there has been a transfer payment, any pensions or rights deriving (directly or indirectly) from—
(a) an earner's service on or after the principal appointed day in employment that was contracted-out employment by reference to another scheme, or
(b) in a case where the transfer payment was made before the first abolition date, protected rights under another occupational pension scheme or under a personal pension scheme which derive from payments or contributions in respect of employment on or after the principal appointed day).
(3) Regulations under subsection (1) may provide that any provision of this Part shall have effect subject to such modifications as may be specified in the regulations.
38A Regulations about relevant gender change cases
(1) The Secretary of State may, by regulations, make provision for—
(a) section 17,
(b) section 24D, or
(c) section 37,
to have its special effect in relevant gender change cases only if conditions prescribed in the regulations are met.
(2) Regulations under subsection (1) may, in particular, prescribe conditions that relate to the provision of information by—
(a) one or both of the members of married same sex couples, or
(b) the survivors of such couples.
(3) The Secretary of State may, by regulations, make further provision about cases where (because of regulations under subsection (1))—
(a) section 17,
(b) section 24D, or
(c) section 37,
does not have its special effect in relevant gender change cases.
(4) Regulations under subsection (3) may, in particular, provide for the section in question to have its ordinary effect in relevant gender change cases.
(5) Regulations under subsection (1) or (3) may, in particular, modify or disapply any enactment that concerns information relating to—
(a) the gender or sex of a person, or
(b) the change of gender or sex of a person,
including any enactment that concerns requests for, or disclosure of, such information.
(6) In this section, in relation to section 17 , 24D or 37—
(a) “relevant gender change case” has the same meaning as in that section;
(b) “special effect” means the effect which the section has (if regulations under subsection (1) of this section are ignored) in relation to relevant gender change cases, insofar as that effect is different from the section's ordinary effect;
(c) “ordinary effect” means the effect which the section has in relation to same sex married couples in cases that are not relevant gender change cases.
Schedule 2 shall have effect for enabling regulations to be made in relation to the operation and administration of this Part, and Part I of that Schedule has effect as respects occupational pension schemes ...
This Chapter has effect for the purpose—
(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b) of providing for contributions to be paid by the Inland Revenue in respect of earners who are members of money purchase contracted-out schemes and members of appropriate personal pension schemes; and
(c) of making provision concerning the payment of certain social security benefits payable in respect of members and former members of schemes that were contracted-out pension schemes.
42A Reduced rates of Class 1 contributions, and rebates
(1) Subsections (2) to (2D) and (3) apply where—
(a) the earnings paid to or for the benefit of an earner in any tax week are in respect of an employment which is contracted-out employment at the time of the payment, and
(b) the earner’s service in the employment is service which qualifies him for a pension provided by a money purchase contracted-out scheme;
and in subsections (2) and (2A) “the relevant part”, in relation to those earnings, means so much of those earnings as exceeds the current lower earnings limit but not the upper accrual point (or the prescribed equivalents if the earner is paid otherwise than weekly).
(2) The amount of any primary Class 1 contribution attributable to section 8(1)(a) of the Social Security Contributions and Benefits Act 1992 in respect of the earnings shall be reduced by an amount equal to the appropriate flat-rate percentage of the relevant part of the earnings (“Amount R1”).
(2A) The amount of any secondary Class 1 contribution in respect of the earnings shall be reduced by an amount equal to the appropriate flat-rate percentage of the relevant part of the earnings (“Amount R2”).
(2B) The aggregate of Amounts R1 and R2 shall be set off—
(a) first against the aggregate amount which the secondary contributor is liable to pay in respect of the contributions mentioned in subsections (2) and (2A); and
(b) then (as to any balance) against any amount which the secondary contributor is liable to pay in respect of a primary or secondary Class 1 contribution in respect of earnings—
(i) paid to or for the benefit of any other employed earner (whether in contracted-out employment or not), and
(ii) in relation to which the secondary contributor is such a contributor;
and in this subsection any reference to a liability to pay an amount in respect of a primary Class 1 contribution is a reference to such a liability under paragraph 3 of Schedule 1 to the Social Security Contributions and Benefits Act 1992.
(2C) If—
(a) any balance remains, and
(b) the secondary contributor makes an application for the purpose to the Inland Revenue,
the Inland Revenue shall, in such manner and at such time (or within such period) as may be prescribed, pay to the secondary contributor an amount equal to the remaining balance.
But regulations may make provision for the adjustment of an amount that would otherwise be payable under this subsection so as to avoid the payment of trivial or fractional amounts.
(2D) If the Inland Revenue pay any amount under subsection (2C) which they are not required to pay, they may recover that amount from the secondary contributor in such manner and at such time (or within such period) as may be prescribed.
(3) Subject to subsection (5A), the Inland Revenue shall except in prescribed circumstances or in respect of prescribed periods pay in respect of that earner and that tax week to the earner or, in prescribed circumstances, to a prescribed person the amount by which—
(a) the appropriate age-related percentage of that part of those earnings,
exceeds
(b) the appropriate flat-rate percentage of that part of those earnings.
(4) Regulations may make provision—
(a) as to the manner in which and time at which or period within which payments under subsection (3) are to be made,
(b) for the adjustment of the amount which would otherwise be payable under that subsection so as to avoid the payment of trivial or fractional amounts,
(c) for earnings to be calculated or estimated in such manner and on such basis as may be prescribed for the purpose of determining whether any, and if so what, payments under subsection (3) are to be made.
(5) If the Inland Revenue pay an amount under subsection (3) which they are not required to pay or is not required to pay to the person to whom, or in respect of whom, he pays it, he may recover it from any person to whom, or in respect of whom, he paid it.
(5A) Where a payment under subsection (3) is due in respect of an earner, HMRC are not required to make the payment if they determine that the cost to them of administering the payment would exceed the amount of the payment.
(6) Where—
(a) an earner has ceased to be employed in an employment, and
(b) earnings are paid to him or for his benefit within the period of six weeks, or such other period as may be prescribed, from the day on which he so ceased,
that employment shall be treated for the purposes of this section as contracted-out employment at the time when the earnings are paid if it was contracted-out employment in relation to the earner when he was last employed in it.
(7) Subsection (3) of section 41 applies for the purposes of this section as it applies for the purposes of that.
(8) For the purposes of this section “the appropriate age-related percentage” and “the appropriate flat-rate percentage”, in relation to a tax year beginning before the first abolition date, are the percentages specified as such for that tax year in an order made under section 42B (as it had effect prior to that date).
43 Payment of minimum contributions to personal pension schemes.
(1) Subject to the following provisions of this Part, the Inland Revenue shall, except in such circumstances or in respect of such periods as may be prescribed, pay minimum contributions in respect of an employed earner for any period during which the earner—
(a) is over the age of 16 but has not attained pensionable age;
(b) is not a married woman or widow who has made an election which is still operative that so much of her liability in respect of primary Class 1 contributions as is attributable to section 8(1)(a) of the Social Security Contributions and Benefits Act 1992 (c. 4) shall be a liability to contribute at a reduced rate; and
(c) is a member of an appropriate personal pension scheme which is for the time being the earner’s chosen scheme.
(2) Subject to subsection (3), minimum contributions in respect of an earner shall be paid to the earner.
(3) In such circumstances as may be prescribed minimum contributions shall be paid to a prescribed person.
(4) Where the condition mentioned in subsection (1)(a) or (c) ceases to be satisfied in the case of an earner in respect of whom the Inland Revenue are required to pay minimum contributions, the duty of the Inland Revenue to pay them shall cease as from a date determined in accordance with regulations.
(5) If the Inland Revenue pay an amount by way of minimum contributions which they are not required to pay, they may recover it—
(a) from the person to whom they paid it, or
(b) from any person in respect of whom they paid it.
(6) If the Inland Revenue pay in respect of an earner an amount by way of minimum contributions which they are required to pay, but do not pay it to the trustees or managers of the earner’s chosen scheme, they may recover it from the person to whom they paid it or from the earner.
(6A) Where a payment under subsection (1) is due in respect of an earner, HMRC are not required to make the payment if they determine that the cost to them of administering the payment would exceed the amount of the payment.
(7) In this section “the earner's chosen scheme” means the scheme which was immediately before the first abolition date the earner's chosen scheme in accordance with section 44 (as it had effect prior to that date).
(1) In relation to any tax week falling within a period for which the Inland Revenue are required to pay minimum contributions in respect of an earner, the amount of those contributions shall be an amount equal to the appropriate age-related percentage of so much of the earnings paid in that week (other than earnings in respect of contracted-out employment) as exceeds the current lower earnings limit but not the upper accrual point (or the prescribed equivalents if he is paid otherwise than weekly).
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) Regulations may make provision—
(a) for earnings to be calculated or estimated in such manner and on such basis as may be prescribed for the purpose of determining whether any, and if so what, minimum contributions are payable in respect of them;
(b) for the adjustment of the amount which would otherwise be payable by way of minimum contributions so as to avoid the payment of trivial or fractional amounts;
(c) for the intervals at which, for the purposes of minimum contributions, payments of earnings are to be treated as made;
(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(e) for this section to have effect in prescribed cases as if for any reference to a tax week there were substituted a reference to a prescribed period ... ;
(f) as to the manner in which and time at which or period within which minimum contributions are to be made.
(4) For the purposes of this section “the appropriate age-related percentage”, in relation to a tax year beginning before the first abolition date, is the percentage (or percentages) specified as such for that tax year in an order made under section 45A (as it had effect prior to that date).
46 Effect of entitlement to guaranteed minimum pensions on payment of social security benefits.
(1) Where for any period a person is entitled both—
(a) to a Category A or Category B retirement pension, a widowed mother’s allowance , a widowed parent’s allowance or a widow’s pension under the Social Security Contributions and Benefits Act 1992; and
(b) to one or more guaranteed minimum pensions,
the weekly rate of the benefit mentioned in paragraph (a) shall for that period be reduced by an amount equal—
(i) to that part of its additional pension which is attributable to earnings factors for any tax years ending before the principal appointed day, or
(ii) to the weekly rate of the pension mentioned in paragraph (b) (or, if there is more than one such pension, their aggregate weekly rates),
whichever is the less.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) Where for any period—
(a) a person is entitled to one or more guaranteed minimum pensions; and
(b) he is also entitled to long-term incapacity benefit under section 30A of the Social Security Contributions and Benefits Act 1992,
for that period an amount equal to the weekly rate or aggregate weekly rates of the guaranteed minimum pension or pensions shall be deducted from any increase payable under regulations under section 30B(7) of that Act and he shall be entitled to such an increase only if there is a balance after the deduction and, if there is such a balance, at a weekly rate equal to it.
(4) Where for any period—
(a) a person is entitled to one or more guaranteed minimum pensions;
(b) he is also entitled to a Category A retirement pension under section 44 of the Social Security Contributions and Benefits Act 1992; and
(c) the weekly rate of his pension includes an additional pension such as is mentioned in section 44(3)(b) of that Act,
for that period section 47 of that Act shall have effect as if the following subsection were substituted for subsection (3)—
(3) In subsection (2) above “the relevant amount” means an amount equal to the aggregate of—
(a) the additional pension; and
(b) the weekly rate or aggregate weekly rates of the guaranteed minimum pension or pensions,
reduced by the amount of any reduction in the weekly rate of the Category A retirement pension made by virtue of section 46(1) of the Pension Schemes Act 1993.
.
(5) Where for any period—
(a) a person is entitled to one or more guaranteed minimum pensions;
(b) he is also entitled to a Category A retirement pension under section 44 of the Social Security Contributions and Benefits Act 1992; and
(c) the weekly rate of his Category A retirement pension does not include an additional pension such as is mentioned in subsection (3)(b) of that section,
for that period the relevant amount shall be deducted from the amount that would otherwise be the increase under section 47(1) of that Act and the pensioner shall be entitled to an increase under that section only if there is a balance remaining after that deduction and, if there is such a balance, of an amount equal to it.
(6) Where for any period—
(a) a person is entitled to one or more guaranteed minimum pensions;
(b) he is also entitled—
(i) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(ii) to a Category A retirement pension under section 44 of that Act; or
(iii) to a Category B retirement pension under section ... 48B or 48BB of that Act; and
(c) the weekly rate of the pension includes an additional pension such as is mentioned in section 44(3)(b) of that Act,
for that period paragraph 3 of Schedule 7 to that Act shall have effect as if the following sub-paragraph were substituted for sub-paragraph (3)—
(3) In this paragraph “the relevant amount” means an amount equal to the aggregate of—
(a) the additional pension; and
(b) the weekly rate or aggregate weekly rates of the guaranteed minimum pension or pensions,
reduced by the amount of any reduction in the weekly rate of the pension made by virtue of section 46(1) of the Pension Schemes Act 1993.
.
(7) Where for any period—
(a) a person is entitled to one or more guaranteed minimum pensions;
(b) he is also entitled to any of the pensions under the Social Security Contributions and Benefits Act 1992 mentioned in subsection (6)(b); and
(c) the weekly rate of the pension does not include an additional pension such as is mentioned in section 44(3)(b) of that Act,
for that period the relevant amount shall be deducted from the amount that would otherwise be the increase under paragraph 3 of Schedule 7 to that Act and the beneficiary shall be entitled to an increase only if there is a balance after that deduction and, if there is such a balance, only to an amount equal to it.
(8) In this section “the relevant amount” means an amount equal to the weekly rate or aggregate weekly rates of the guaranteed minimum pension or pensions—
(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b) in the case of subsection (5), reduced by the amount of any reduction in the weekly rate of the Category A retirement pension made by virtue of subsection (1);
and references in this section to the weekly rate of a guaranteed minimum pension are references to that rate without any increase under section 15(1).
(9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(10) In this section a reference to “additional pension” does not include any amount of additional pension attributable to units of additional pension.
(11) For units of additional pension, see section 14A of the Social Security Contributions and Benefits Act 1992.
47 Further provisions concerning entitlement to guaranteed minimum pensions for the purposes of s. 46.
(1) The reference in section 46(1) to a person entitled to a guaranteed minimum pension shall be construed as including a reference to a person so entitled by virtue of being the widower , surviving same sex spouse or surviving civil partner of an earner in any case where he is entitled to a benefit other than a widowed parent’s allowance ... only if—
(a) he is also entitled to a Category B retirement pension by virtue of the earner’s contributions (or would be so entitled but for section 43(1) of the Social Security Contributions and Benefits Act 1992); or
(b) he is also entitled to a Category A retirement pension by virtue of section 41(5) of that Act.
(2) For the purposes of section 46 a person shall be treated as entitled to any guaranteed minimum pension to which he would have been entitled—
(a) if its commencement had not been postponed, as mentioned in section 13(4); or
(b) if there had not been made a transfer payment or transfer under regulations made by virtue of section 20 as a result of which—
(i) he is no longer entitled to guaranteed minimum pensions under the scheme by which the transfer payment or transfer was made, and
(ii) he has not become entitled to guaranteed minimum pensions under the scheme to which the transfer payment or transfer was made.
(3) Where—
(a) guaranteed minimum pensions provided for a member or the member’s widow, widower or surviving civil partner under a contracted-out scheme have been wholly or partly secured as mentioned in subsection (3) of section 19; and
(b) either—
(i) the transaction wholly or partly securing them was carried out before 1st January 1986 and discharged the trustees or managers of the scheme as mentioned in subsection (1) of that section; or
(ii) it was carried out on or after that date without any of the requirements specified in subsection (5)(a) to (c) of that section being satisfied in relation to it and the scheme has been wound up; and
(c) any company with which any relevant policy of insurance or annuity contract was taken out or entered into is unable to meet the liabilities under policies issued or securities given by it; and
(d) the combined proceeds of—
(i) any relevant policies and annuity contracts, and
(ii) any cash sums paid or alternative arrangements made under the Financial Services Compensation Scheme,
are inadequate to provide the whole of the amount secured,
the member and the member’s widow, widower or surviving civil partner shall be treated for the purposes of section 46 as only entitled to such part (if any) of the member’s or, as the case may be, the member’s widow's, widower’s or surviving civil partner's guaranteed minimum pension as is provided by the proceeds mentioned in paragraph (d).
(4) A policy or annuity is relevant for the purposes of subsection (3) if taking it out or entering into it constituted the transaction to which section 19 applies.
(5) For the purposes of section 46 a person shall be treated as entitled to any guaranteed minimum pension to which he would have been entitled—
(a) if a lump sum had not been paid instead of that pension under provisions included in a scheme by virtue of section 21(1); or
(b) if that pension had not been forfeited under provisions included in a scheme by virtue of section 21(2).
(6) For the purposes of section 46, a person shall be treated as entitled to any guaranteed minimum pension to which he would have been entitled but for section 14(2A) and any reduction under section 15A.
(7) For the purposes of section 46, a person shall be treated as entitled to any guaranteed minimum pension to which he would have been entitled but for any order under section 342A of the Insolvency Act 1986 (recovery of excessive pension contributions) or under section 101 of the Bankruptcy (Scotland) Act 2016.
(8) For the purposes of section 46, a person shall be treated as entitled to a guaranteed minimum pension to which he would have been entitled but for the fact that the trustees or managers were discharged from their liability to provide that pension on the Board of the Pension Protection Fund assuming responsibility for the scheme.
(9) For the purposes of section 46, a person shall be treated as entitled to a guaranteed minimum pension to which, in the opinion of the Commissioners for Her Majesty's Revenue and Customs, he would have been entitled but for the amendment of a scheme so that it no longer contains the guaranteed minimum pension rulesGMP conversion (within the meaning given by section 24A(1)) in relation to the person.
(10) Where the earner's accrued rights have been transferred after the amendment of the scheme, in making the calculation under subsection (9) the Commissioners shall assume the application of section 16(1) after the transfer.
(11) In making the calculation under subsection (9) the Commissioners shall ignore any effect of the scheme being wound up.
48 Reduced benefits where minimum payments or minimum contributions paid.
(1) Subject to subsection (3), this subsection applies where for any period—
(a) minimum payments have been made in respect of an earner to an occupational pension scheme which is a money purchase contracted-out scheme in relation to the earner’s employment, or
(b) minimum contributions have been paid in respect of an earner under section 43.
(2) Where subsection (1) applies then, for the purposes of section 46—
(a) the earner shall be treated, as from the date on which he reaches pensionable age, as entitled to a guaranteed minimum pension at a prescribed weekly rate arising from that period in that employment;
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c) in prescribed circumstances ... any widow, widower or surviving civil partner of the earner shall be treated as entitled to a guaranteed minimum pension at a prescribed weekly rate arising from that period;
and where subsection (1)(b) applies paragraphs (a) to (c) of this subsection apply also for the purposes of section 47(2) of the Social Security Contributions and Benefits Act 1992 and paragraph 3(2) of Schedule 7 to that Act, but with the omission from paragraph (a) of the words “in that employment”.
(3) Where the earner is a married woman or widow, subsection (1) shall not have effect by virtue of paragraph (a) of that subsection in relation to any period during which there is operative an election that her liability in respect of primary Class 1 contributions shall be a liability to contribute at a reduced rate.
(4) The power to prescribe a rate conferred by subsection (2)(a) includes power to prescribe a nil rate.
(1) In relation to—
(a) any tax week falling before the first abolition date where the amount of a Class 1 contribution attributable to section 8(1)(a) of the Social Security Contributions and Benefits Act 1992 in respect of the earnings paid to or for the benefit of an earner in that week was reduced under section 42A of this Act (as it then had effect),
(b) any tax week falling before the second abolition date where the amount of a Class 1 contribution attributable to section 8(1)(a) of the Social Security Contributions and Benefits Act 1992 in respect of the earnings paid to or for the benefit of an earner in that week was reduced under section 41 of this Act (as it then had effect), or
(c) any tax week falling before the first abolition date where an amount was paid under section 45(1) of this Act (as it then had effect) in respect of the earnings paid to or for the benefit of an earner,
section 44(6) of the Social Security Contributions and Benefits Act 1992 (earnings factors for additional pension) shall have effect, except in prescribed circumstances, as if no such primary Class 1 contributions had been paid or treated as paid upon those earnings for that week and section 45A of that Act did not apply (where it would, apart from this subsection, apply).
(2) Where the whole or part of a contributions equivalent premium has been paid or treated as paid in respect of the earner, the Secretary of State may make a determination reducing or eliminating the application of subsection (1).
(3) Subsection (1) is subject to regulations under paragraph 5(3A) to (3E) of Schedule 2.
(4) Regulations may, so far as is required for the purpose of providing entitlement to additional pension (such as is mentioned in section 44(3)(b) of the Social Security Contributions and Benefits Act 1992) but to the extent only that the amount of additional pension is attributable to provision made by regulations under section 45(5) of that Act, disapply subsection (1).
(5) In relation to earners where, by virtue of subsection (1), section 44(6) of the Social Security Contributions and Benefits Act 1992 has effect, in any tax year, as mentioned in that subsection in relation to some but not all of their earnings, regulations may modify the application of section 44(5) or (5A) of that Act.