Part 2Automatic enrolment

18Power to exempt certain cross-border employment from enrolment duty

In Part 7 of the Pensions Act 2004 (cross-border activities within European Union) after section 292 insert—

“292AExemption from enrolment duty under Part 1 of Pensions Act 2008

Regulations may provide for section 2(1), 3(2), 5(2), 7(3), 9(2) or 54 of the Pensions Act 2008 (employer’s obligations regarding membership of a qualifying scheme) not to apply in relation to a person’s employment of—

(a)an individual in relation to whom the person is a European employer, or

(b)someone whom the person reasonably believes to be such an individual.”