Section 39 — Pensions Act 2008: Meaning of “relevant contributions”

Meaning of “relevant contributions” 39 1 In sections 37 and 38 “relevant contributions” are—

a in relation to a jobholder, employer contributions payable to a qualifying scheme in relation to the jobholder;

b in relation to a worker to whom section 9 applies, employer contributions payable to a pension scheme which satisfies the requirements of that section.

2 In subsection (1), employer contributions means contributions payable by the employer—

a on the employer's own account (but in respect of the worker), or b on behalf of the worker out of deductions from the worker's earnings.