Certain contributions due for payment to the Authority on commencement of section 7AA
(1) This section applies if at any time during the specified period, a relevant employee of an employer was not a member of a registered scheme as required by section 7.
(2) On the commencement date, the amount of contributions that—
(a) would have been payable by the employer under section 7A to a registered scheme for each contribution period occurring in the specified period during which the relevant employee was not a member of a registered scheme, had the employee been such a member for the relevant contribution period; and
(b) remains unpaid as at the commencement date,
becomes due for payment to the Authority.
(3) For the avoidance of doubt, this section applies to an employer even if the relevant employee is no longer employed with the employer on the commencement date.
(4) In this section—
*“commencement date” (生效日期) means the date of commencement of section 7AA;
“contribution period” (供款期) has the same meaning as in section 7A(10) except that it does not include the contribution period that begins on a date before the commencement date and ending on or after the commencement date;
“specified period” (指明期間) means the period beginning on 1 December 2000 and ending on the day immediately before the commencement date.
(Added 18 of 2008 s. 5)
_________________________________________________________________________________________ Note: * Commencement date: 1 December 2008.