24 Abolition of contracting-out for salary related schemes etc

24  Abolition of contracting-out for salary related schemes etc

(1)     Schedule 13 contains amendments to abolish contracting-out for salary related schemes.

(2)     An employer may amend an occupational pension scheme in relation to some or all of its members to take account of increases in the employer's national insurance contributions in respect of some or all of the members to whom the amendments apply because of the repeal of section 41 of the Pension Schemes Act 1993 (by Schedule 13 to this Act).

(3)

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