Pension Schemes Act (Northern Ireland) 2021

(4) The notification must be given— (a) in a case where the trustees consider that the triggering event was resolved before the date on which this Act is passed, before the end of the period of 14 days beginning with that date (but the trustees may notify the Regulator before that date); (b) in a case where the trustees consider that the triggering event was resolved on or after the date on which this Act is passed but before the commencement date, before the end of the period of 14 days beginning with the date on which the triggering event was, in the opinion of the trustees, resolved; (c) in a case where the triggering event occurred before the commencement date and the trustees consider that it was resolved on or after that date, before the end of the period of 14 days beginning with the date on which the triggering event was, in the opinion of the trustees, resolved; (d) in a case where the triggering event occurred on or after the commencement date, before the end of the period specified in regulations made by the Department.

;

• (d) in subsection (5), at the end there were added “and, in a case where the Regulator is satisfied that the triggering event was resolved before the date on which this Act is passed, must specify in the notification the date on which the Regulator considers that the triggering event was resolved”.

6

Section 33 (prohibition on increasing charges etc during triggering event period) has effect as if—

• (a) at the beginning there were inserted—

(A1) Subsections (B1) and (C1) apply where a triggering event occurs in relation to an existing Master Trust scheme on or after 20 October 2016 but before the commencement date. (B1) The trustees must, before the end of the period of seven days beginning with (whichever is the later of) the date on which— (a) the triggering event occurred, or (b) this Act is passed, provide the Regulator with a statement under subsection (1F). (C1) The trustees must not, during the triggering event period— (a) impose any administration charges on or in respect of members at levels above those set out in the statement under subsection (1F), (b) impose any new administration charges on or in respect of members, or (c) impose any administration charges on or in respect of a member in consequence of the member leaving, or deciding to leave, the scheme during the triggering event period.

;

• (b) in subsection (1), for “a Master Trust scheme” there were substituted “an existing Master Trust scheme, where the triggering event occurred on or after the commencement date”;

• (c) after that subsection, there were inserted—

(1A) Subsections (1B) to (1E) have effect where— (a) a triggering event occurs in relation to an existing Master Trust scheme on or after 20 October 2016 but before the commencement date, and (b) the accrued rights of members of that scheme (the “transferring scheme”) have been transferred to one or more other Master Trust schemes under section 69(2)(a) of the Pension Schemes Act (a “receiving scheme”). (1B) The trustees of a receiving scheme must provide the Regulator with a statement under subsection (1F) and a statement under subsection (1G). (1C) In a case where the accrued rights are transferred before the date on which this Act is passed, the statements must be provided to the Regulator before the end of the period of seven days beginning with the date on which this Act is passed. (1D) In a case where the accrued rights are transferred on or after the date on which this Act is passed but before the commencement date, the statements must be provided to the Regulator before the end of the period of seven days beginning with the date on which the rights are transferred. (1E) The trustees of a receiving scheme must not— (a) impose any administration charges on or in respect of members at levels above those set out in the statement under subsection (1F), or (b) impose any new administration charges on or in respect of members, for the purposes of meeting any of the costs mentioned in subsection (3). (1F) A statement under this subsection must state the annual levels of administration charges that applied in relation to members of the scheme on 20 October 2016, for each arrangement or fund within the scheme. (1G) A statement under this subsection is a statement explaining how the receiving scheme has complied with subsection (1E), and must include— (a) an explanation of whether the receiving scheme is liable for the costs mentioned in subsection (3)(a) or (b), and (b) in a case where the receiving scheme is so liable, how it is to meet those costs.

;

• (d) in subsection (2), at the beginning there were inserted “Where a triggering event occurs in relation to an existing Master Trust scheme on or after the commencement date,”;

• (e) in subsection (4)(b), after “subsection” there were inserted “(1E) or”;

• (f) in subsection (7), for “subsection (1)” there were substituted “subsection (B1), (C1), (1), (1B), (1E)”;

• (g) in subsection (8), before the definition of “receiving scheme” there were inserted—

• “arrangement” means an allocation of contributions towards an investment or investments according to a strategy adopted by the trustees;

;

• (h) in that subsection—

• (i) in the definition of “receiving scheme”, before “means” there were inserted “, other than in subsections (1A), (1B) and (1E), and subsection (3) as it applies to subsection (1E),”;

• (ii) in the definition of “transferring scheme”, before “means” there were inserted “, other than in subsection (1A), and subsection (3) as it applies to subsection (1E),”.

7

Part 1 applies to an existing Master Trust scheme as if after section 33 there were inserted—

(33A) (1) This section applies where— (a) a triggering event occurs on or after 20 October 2016 in relation to an existing Master Trust scheme that has not been authorised when the event occurs, and (b) a decision is taken that the scheme should be wound up, or the trustees are required to secure that the scheme is wound up. (2) A scheme funder of the Master Trust scheme is liable for the costs incurred by the scheme during the triggering event period, to the extent that liability for those costs does not lie elsewhere (taking into account, in particular, the prohibitions in section 33).

.

Modifications having effect from the commencement date

8

Section 3 (prohibition on operating a Master Trust scheme unless authorised) has effect as if there were substituted—

(3) (1) A person may not operate an existing Master Trust scheme at any time after the end of the application period unless— (a) the scheme is authorised, or (b) the trustees have applied for authorisation of the scheme under section 4 and the decision on the application has not yet become final (see section 35). (2) Article 10 of the 1995 Order (civil penalties) applies to a person who breaches subsection (1). (3) The trustees of an existing Master Trust scheme must, before the end of the application period— (a) apply for authorisation of the scheme under section 4, or (b) decide to wind up the scheme. For the consequences of a decision to wind up the scheme, see sections 20 to 33A (as modified by paragraphs 2 to 7 of Schedule 2). (4) If— (a) the Regulator becomes aware that an existing Master Trust scheme is operating after the end of the application period without authorisation, and (b) the Regulator has not received either— (i) an application for authorisation, or (ii) a notification under section 22 of a decision to wind up the scheme, the Regulator must notify the trustees of the scheme that it is not authorised. (5) A notification under subsection (4) must include an explanation that it is a triggering event for the purposes of sections 20 to 33A, and of the trustees’ duties under those sections. (6) The application period is the period of six months beginning with the commencement date. (7) But if, before the end of that six month period, the trustees satisfy the Regulator that they have a good reason for needing an extension to the period, the Regulator may extend the application period by up to six weeks. (8) For the purposes of this Part, a person “operates” a Master Trust scheme if the person— (a) accepts money from members or employers (or prospective members or employers), in respect of fees, charges, contributions or otherwise, in relation to the scheme, or (b) enters into an agreement with an employer that relates to the provision of pension savings for employees or other workers, and references to a scheme that is “operating” or “in operation” are to be construed accordingly. (3A) (1) This section applies where the trustees of an existing MasterTrust scheme have applied for authorisation of the scheme under section 4 and the decision on the application has not yet become final (see section 35). (2) The Regulator may make a pause order in relation to the scheme if it is satisfied that— (a) there is, or is likely to be if a pause order is not made, an immediate risk to the interests of members under the scheme or the assets of the scheme, and (b) it is necessary to make a pause order to protect the interests of the generality of members of the scheme. (3) A pause order under this section is to be treated as if it is made under section 31. (4) But in its application to a pause order under this section, paragraph 2 of Schedule 1 is to be read as if sub-paragraph (3) were omitted.

.

9

Section 5 (decision on application) has effect as if at the end there were added—

(7) In the case of a notification under subsection (5) relating to an existing Master Trust scheme, the notification must also include an explanation that the decision is a triggering event for the purposes of sections 20 to 33A, and of the trustees’ duties under those sections. (8) In relation to an application received under section 4 from the trustees of an existing Master Trust scheme, the functions of the Regulator under this section are to be exercised by the Determinations Panel on behalf of the Regulator. (9) In subsection (8), “the Determinations Panel” means the committee established under section 9 of the Pensions Act 2004.

.

10

Section 21 (triggering events) has effect as if—

• (a) in subsection (2)—

• (i) after “2” there were inserted “, 2A”;

• (ii) after “withdraw” there were inserted “or refuse”;

• (b) in subsection (5)(c)—

• (i) after “2” there were inserted “or 2A”;

• (ii) after “withdraw” there were inserted “or refuse”;

• (iii) after “withdrawn” there were inserted “or refused”;

• (c) in the table in subsection (6), after the row for item 2 there were inserted—

2A. The Regulator notifies the trustees of an existing Master Trust scheme of the Regulator’s decision to refuse to grant the scheme authorisation.	The date on which the notification is given.

• (d) in that table, in the triggering event described in item 3, for “3(3)” there were substituted “3(4)”.

11

Section 23 (continuity options) has effect as if—

• (a) in subsection (2)(a)—

• (i) after “2” there were inserted “or 2A”;

• (ii) after “withdraw” there were inserted “or refuse”;

• (b) in subsection (3)(a), after “2” there were inserted “, 2A”.

12

Section 26 (approval of implementation strategy) has effect as if—

• (a) in subsection (2)—

• (i) after “2” there were inserted “or 2A”;

• (ii) after “withdraw” there were inserted “or refuse”;

• (b) in subsection (3), after “2” there were inserted “, 2A”.

13

Section 28 (duty to pursue continuity option) has effect as if, in subsection (3)(a), after “2” there were inserted “, 2A”.

14

Section 34 (when it becomes clear that authorisation not to be withdrawn) has effect as if—

• (a) in subsection (1)—

• (i) after “2” there were inserted “or 2A”;

• (ii) after “withdrawn” there were inserted “or refused”;

• (b) in the table in subsection (3), in the first column (triggering event) for “Item 1 or 2” (in both places) there were substituted “Item 1 or 2 or 2A (decision to refuse to authorise existing Master Trust scheme)”;

• (c) in that table, in the first row for item 1 or 2 or 2A, in the second column (circumstances)—

• (i) in point 1, after “determination” there were inserted “or decision”;

• (ii) in point 2, after “withdrawn” there were inserted “or refused”;

• (d) in that table, in the second row for item 1 or 2 or 2A, in the second column (circumstances), in point 2, after “withdrawn” there were inserted “or refused”;

• (e) in subsection (4), at the end there were added—

(c) section 6(3), in a case where that section applies.

;

• (f) in the section heading, at the end there were added “or refused”.

15

Section 35 (when decision to withdraw authorisation becomes final) has effect as if—

• (a) in subsection (1)—

• (i) after “2” there were inserted “or 2A”;

• (ii) after “withdraw” there were inserted “or refuse”;

• (b) after subsection (1) there were inserted—

(1A) This section also applies for the purposes of determining the date on which the decision on an application for authorisation of an existing Master Trust scheme becomes final for the purposes of section 3(1)(b).

;

• (c) in the table in subsection (3), after the row for item 2 there were inserted—

Item 2A (notification of decision to refuse to grant authorisation to an existing Master Trust scheme)	The Regulator decides to refuse to grant authorisation to an existing Master Trust scheme, and There is no referral of the Regulator’s decision to the Tribunal within the time period allowed for doing so.	The date of the Regulator’s decision.

• (d) in that table—

• (i) in the first column, for “Item 1 or 2” (in both places) there were substituted “Item 1 or 2 or 2A”;

• (ii) in the first row for item 1 or 2 or 2A, in the second column, in point 2, after “withdrawn” there were inserted “or refused”;

• (iii) in the second row for item 1 or 2 or 2A, in the second column, in point 2, after “withdrawn” there were inserted “or refused”;

• (e) in subsection (4), at the end there were added—

(c) section 6(3), in a case where that section applies.

;

• (f) in the section heading, after “withdraw” there were inserted “or refuse”.

SCHEDULE 3

The Pension Schemes (Northern Ireland) Act 1993 (c. 49)

1

The Pension Schemes Act is amended as follows.

2

In section 96B(2) (meaning of “scheme rules”: occupational pension schemes)—

• (a) in paragraph (a), after sub-paragraph (xii) insert—

(xiia) sections 21, 23, 26, 28, 29 and 33 of and Schedule 1 to the Pension Schemes Act (Northern Ireland) 2021;

;

• (b) in paragraph (b), after sub-paragraph (ix) insert—

(ixa) sections 21(7), 23(7), 26(9), 28(6), 29(2) and 33(5) of and paragraph 1(7) of Schedule 1 to the Pension Schemes Act (Northern Ireland) 2021.

.

3

In section 97AI(7) (rights under section 97AB: further provision)—

• (a) in paragraph (a), after sub-paragraph (xi) insert—

(xia) sections 21, 23, 26, 28, 29 and 33 of and Schedule 1 to the Pension Schemes Act (Northern Ireland) 2021;

;

• (b) in paragraph (b), after sub-paragraph (ix) insert—

(ixa) sections 21(7), 23(7), 26(9), 28(6), 29(2) and 33(5) of and paragraph 1(7) of Schedule 1 to the Pension Schemes Act (Northern Ireland) 2021.

.

The Pensions (Northern Ireland) Order 1995 (NI 22)

4

In Article 67A(9) of the 1995 Order (subsisting rights provisions: meaning of “scheme rules”)—

• (a) in sub-paragraph (a), at the end add—

(xii) sections 21, 23, 26, 28, 29 and 33 of and Schedule 1 to the Pension Schemes Act (Northern Ireland) 2021;

;

• (b) in sub-paragraph (b), at the end add—

(ix) sections 21(7), 23(7), 26(9), 28(6), 29(2) and 33(5) of and paragraph 1(7) of Schedule 1 to the Pension Schemes Act (Northern Ireland) 2021.

.

The Pensions (Northern Ireland) Order 2005 (NI 1)

5

The 2005 Order is amended as follows.

6

In Article 2(4) (interpretation: scheme rules)—

• (a) in sub-paragraph (a), at the end add—

(xii) sections 21, 23, 26, 28, 29 and 33 of and Schedule 1 to the Pension Schemes Act (Northern Ireland) 2021;

;

• (b) in sub-paragraph (b), at the end add—

(ix) sections 21(7), 23(7), 26(9), 28(6), 29(2) and 33(5) of and paragraph 1(7) of Schedule 1 to the Pension Schemes Act (Northern Ireland) 2021.

.

7

In Article 9 (improvement notices), in paragraph (7) (meaning of “pensions legislation”)—

• (a) in the opening words, after “by virtue of” insert “any of the following”;

• (b) at the end add

, or (i) Part 1 of the Pension Schemes Act (Northern Ireland) 2021.

.

8

In Article 65 (duty to report breaches of the law) in paragraph (1), at the end add—

(f) a scheme strategist or scheme funder of a Master Trust scheme within the meaning of Part 1 of the Pension Schemes Act (Northern Ireland) 2021 (see section 39 of that Act).

.

9

In Article 67 (provision of information), in paragraph (1A), after “2008” insert “or Part 1 of the Pension Schemes Act (Northern Ireland) 2021”.

10

In Article 68 (inspection of premises), in paragraph (2) before sub-paragraph (e) insert—

(dc) the Pension Schemes Act (Northern Ireland) 2021;

.

11

In Article 72A (fixed penalty notices), in paragraph (6) after “2008” insert “or section 17 of the Pension Schemes Act (Northern Ireland) 2021”.

12

In Article 72B (escalating penalty notices), in paragraph (8) after “2008” insert “or section 18 of the Pension Schemes Act (Northern Ireland) 2021”.

13

In Article 75 (offences of providing false or misleading information), in paragraph (1)(c)—

• (a) omit the “or” at the end of head (iv); and

• (b) in head (v), at the end add

, or (vi) the Pension Schemes Act (Northern Ireland) 2021.

.

14

In Article 75A (financial penalty for providing false or misleading information to Regulator), in paragraph (2)(c)—

• (a) omit the “or” at the end of head (iv); and

• (b) in head (v), at the end add

, or (vi) the Pension Schemes Act (Northern Ireland) 2021.

.

15

• (1) Article 85 (codes of practice) is amended as follows.

• (2) In paragraph (2) (matters on which the Pensions Regulator must issue codes of practice), before sub-paragraph (k) insert—

(jc) the process for making an application for authorisation of a Master Trust scheme under Part 1 of the Pension Schemes Act (Northern Ireland) 2021; (jd) the matters that the Regulator expects to take into account in deciding whether it is satisfied that a Master Trust scheme meets the authorisation criteria under that Part (see section 5 of the Pension Schemes Act (Northern Ireland) 2021);

.

• (3) In paragraph (6), in the definition of “the pensions legislation” at the end add

, or 1. the Pension Schemes Act (Northern Ireland) 2021.

.

16

In Article 88(2) (“regulatory functions” of the Regulator subject to procedure), before sub-paragraph (q) insert—

(pe) the power to give a direction under section 26(7) of the Pension Schemes Act (Northern Ireland) 2021 (direction to submit implementation strategy), and

.

17

In Article 92(5) (special procedure: applicable cases), before sub-paragraph (u) insert—

(tg) the power to withdraw authorisation of a Master Trust scheme under section 19 of the Pension Schemes Act (Northern Ireland) 2021; (th) the power to make a pause order under section 31 of that Act; (ti) the power to make an order under paragraph 2(2) of Schedule 1 to that Act extending the period for which a pause order has effect; (tj) the power to make an order under paragraph 3 of that Schedule validating action taken in contravention of a pause order; (tk) the power to make an order under paragraph 4(3) of that Schedule directing the notification of members or employers;

.

18

In Schedule 1 (the Pensions Regulator), in Part 1 (delegation), in paragraph 2(2), after head (o) add—

(p) the power to issue a fixed penalty notice under section 17 of thePension Schemes Act (Northern Ireland) 2021; (q) the power to issue an escalating penalty notice under section 18 of that Act.

.

19

In Schedule 2 (functions exercisable by the Determinations Panel), before Part 5 insert—

(44I) The power to withdraw authorisation of a Master Trust scheme under section 19. (44J) The power to give a direction under section 28(4) (direction to pursue continuity option). (44K) The power to make a pause order under section 31. (44L) The power to make an order under paragraph 2(2) of Schedule 1 extending the period for which a pause order has effect. (44M) The power to make an order under paragraph 3 of that Schedule validating action taken in contravention of a pause order. (44N) The power to make an order under paragraph 4(3) of that Schedule directing the notification of members or employers. (44O) Terms used in this Part have the same meaning as in Part 1 of the Pension Schemes Act (Northern Ireland) 2021.

.

The Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)

20

In section 31 of the Pensions (No. 2) Act (effect of freezing order or assessment period: qualifying schemes)—

• (a) in subsection (3), in the definition of “freezing event”, at the end add—

, or (d) the making of a pause order under section 31 of the Pension Schemes Act (Northern Ireland) 2021;

;

• (b) in subsection (3), in the definition of “relevant provision”, at the end add—

(d) in relation to a pause order, provision contained in the order or the provision made with respect to the order by section 31 of the Pension Schemes Act (Northern Ireland) 2021.

;

• (c) in the section heading, for “or assessment period” substitute “, assessment period or pause order”.

The Pension Schemes Act (Northern Ireland) 2021

21

• (1) Section 17 (fixed penalty notice for failure to comply with request for information) is amended as follows.

• (2) In the heading, at the end insert “etc”.

• (3) In subsection (1)—

• (a) for “with a” substitute

with— (a) a

;

• (b) after “Part” insert

, or (b) a notice issued under Article 67A of that Order (interviews), so far as relevant to the exercise of any of the Regulator’s functions under or by virtue of this Part.

.

22

• (1) Section 18 (escalating penalty notice for failure to comply with request for information) is amended as follows.

• (2) In the heading, at the end insert “etc”.

• (3) In subsection (1)—

• (a) for “with a” substitute

with— (a) a

;

• (b) after “notice”)” insert

, or (b) a notice issued under Article 67A of that Order (interviews), so far as relevant to the exercise of any of the Regulator’s functions under or by virtue of this Part (an “Article 67A notice”).

.

• (4) In subsection (2)(a), after “67 notice” insert “or the Article 67A notice”.

• (5) In subsection (3), after “67 notice” insert “or an Article 67A notice”.

• (6) In subsection (6)—

• (a) in paragraph (b), after “notice” insert “or the Article 67A notice”;

• (b) in paragraph (e), after “notice” insert “or the Article 67A notice”.

Master Trust schemes: definition

Relevant public service pension schemes

Prohibition on operating a scheme unless authorised

Application for authorisation

Decision on application

Referral to Tribunal of refusal to grant authorisation

Fit and proper persons requirement

Financial sustainability requirement

Financial sustainability requirement: business plan

Scheme funder requirements

Systems and processes requirements

Continuity strategy requirement

List of authorised schemes

Requirement to submit annual accounts

Requirement to submit supervisory return

Duty to notify Regulator of significant events

Fixed penalty notice for failure to comply with request for information etc

Escalating penalty notice for failure to comply with request for information

Withdrawal of authorisation

Approval of implementation strategy

Triggering events

Notification requirements

Continuity options

Continuity option 1: transfer out and winding up

Continuity option 2: resolving triggering event

Approval of implementation strategy

Content of implementation strategy

Duty to pursue continuity option

Prohibition on winding up except in accordance with continuity option 1

Periodic reporting requirement

Pause orders

Prohibition on new employers during triggering event period

Prohibition on increasing charges etc during triggering event period

When it becomes clear that authorisation not to be withdrawn

When a decision to withdraw authorisation becomes final

Fraud compensation

Master trusts in operation on commencement: transitional provision

Minor and consequential amendments

Interpretation of Part 1

Regulations modifying application of Part 1

Power to override contract terms

Regulations: general provisions

General interpretation

Commencement

Short title

Editorial notes

[^key-0090e706dbd28946aa092a4262c20fd4]: S. 18(1) substituted (16.3.2022 for specified purposes, 6.4.2022 in so far as not already in operation) by Pension Schemes Act (Northern Ireland) 2021 (c. 6), s. 44(2), Sch. 3 para. 22(3)(a); S.R. 2022/110, art. 2(a)(b)

[^key-02d67a0b70c67c4d371642b66f8a8b0f]: Sch. 3 para. 8 not in operation at Royal Assent, see s. 44(2)

[^key-02ddc06c4b989b4ae8795c88abd473ce]: Sch. 3 para. 16 in operation at 6.4.2022 in so far as not already in operation by S.R. 2022/110, art. 2(b)

[^key-033086b316f7a9695079e22932ef90e3]: S. 6(2) in operation at 16.3.2022 for specified purposes by S.R. 2022/110, art. 2(a)

[^key-0487d4ddfc04d23ad3637d7620324770]: Sch. 2 para. 13 in operation at 16.3.2022 for specified purposes by S.R. 2022/110, art. 2(a)

[^key-04ae0d465c6e271724e4b166b66c2046]: S. 42 in operation at 10.8.2021, see s. 44(1)(e)

[^key-06c518f60168e26d11ef275f784e9946]: S. 37 in operation at 16.3.2022 for specified purposes by S.R. 2022/110, art. 2(a)

[^key-06fd560b06f85d41ba0d7d45c40eaee2]: Sch. 3 para. 13 in operation at 16.3.2022 for specified purposes by S.R. 2022/110, art. 2(a)

[^key-073943ce98970a87723222dba81cec64]: S. 32 not in operation at Royal Assent, see s. 44(2)

[^key-0748e1a920ce827399e44b0e21bc52b2]: S. 20 in operation at 6.4.2022 in so far as not already in operation by S.R. 2022/110, art. 2(b)

[^key-0766707c6114b2c03bfb18d268066de1]: Sch. 2 para. 10 in operation at 16.3.2022 for specified purposes by S.R. 2022/110, art. 2(a)

[^key-080d3b690035223a917ab05d51325949]: Words in s. 18(2)(a) inserted (16.3.2022 for specified purposes, 6.4.2022 in so far as not already in operation) by Pension Schemes Act (Northern Ireland) 2021 (c. 6), s. 44(2), Sch. 3 para. 22(4); S.R. 2022/110, art. 2(a)(b)

[^key-094d8f7f733cb678ca1337b4efcaf5db]: Sch. 2 para. 14 not in operation at Royal Assent, see s. 44(2)

[^key-09a2c57df2db825a49b4ca44c0dc6963]: S. 20 in operation at 10.8.2021 for specified purposes, see s. 44(1)(a)(iv)

[^key-09d646d4c9453d746403a9ec4cd0c2da]: Sch. 1 para. 4 not in operation at Royal Assent, see s. 44(2)

[^key-0b87bf005c77ec499651a90e2786cbf8]: S. 3 in operation at 16.3.2022 for specified purposes by S.R. 2022/110, art. 2(a)

[^key-0c11102785d689fe1f5edadc311cb114]: S. 17 in operation at 6.4.2022 in so far as not already in operation by S.R. 2022/110, art. 2(b)

[^key-0c2856e9dce577f4ad13b336fd674d34]: S. 23 in operation at 6.4.2022 in so far as not already in operation by S.R. 2022/110, art. 2(b)

[^key-0e1af9f411dd8142bec177724426cba2]: S. 32 in operation at 16.3.2022 for specified purposes by S.R. 2022/110, art. 2(a)

[^key-0e8685819bbbee6292872e4384a74392]: S. 36 not in operation at Royal Assent, see s. 44(2)

[^key-108178d02e9d091a5b9b2f2b59e76ce4]: Pt. 1 excluded (6.4.2022) by The Occupational Pension Schemes (Master Trusts) Regulations (Northern Ireland) 2022 (S.R. 2022/121), regs. 1, 26(1)

[^key-10a80bcc37a1a676b05d328970517592]: S. 2 in operation at 16.3.2022 for specified purposes by S.R. 2022/110, art. 2(a)

[^key-10c8c5253feac741f8aa3972c8c6a406]: S. 5 in operation at 16.3.2022 for specified purposes by S.R. 2022/110, art. 2(a)

[^key-130224adbc49e420b0dcc52045090f03]: Pt. 1 modified (6.4.2022) by The Occupational Pension Schemes (Master Trusts) Regulations (Northern Ireland) 2022 (S.R. 2022/121), regs. 1, 28(4)(a)

[^key-13539bc9541af2f8c8cd9eff63e4ac0d]: S. 6(1)(3) in operation at 16.3.2022 for specified purposes by S.R. 2022/110, art. 2(a)

[^key-1457af68b69c848e5ed09add9726fda5]: Sch. 1 para. 3 in operation at 6.4.2022 in so far as not already in operation by S.R. 2022/110, art. 2(b)

[^key-148e61aa591ab791f6525bf28d7a2371]: Sch. 3 para. 18 in operation at 6.4.2022 in so far as not already in operation by S.R. 2022/110, art. 2(b)

[^key-152c69eb16f4d73c696ee641e565e4b2]: S. 11 in operation at 16.3.2022 for specified purposes by S.R. 2022/110, art. 2(a)

[^key-164f3734486596e171f0193d1de7364b]: S. 22 in operation at 10.8.2021 for specified purposes, see s. 44(1)(a)(iv)

[^key-1727b7e8e3014c1758da1624b5e89e67]: S. 30 in operation at 16.3.2022 for specified purposes by S.R. 2022/110, art. 2(a)

[^key-1898c58805c44df510b0d6d5abbd6ef1]: Sch. 1 para. 2 in operation at 6.4.2022 in so far as not already in operation by S.R. 2022/110, art. 2(b)

[^key-1904878b31af74ed4db2588a5ddffdf5]: Words in s. 23(3)(a) inserted (16.3.2022 for specified purposes, 6.4.2022 in so far as not already in operation) by Pension Schemes Act (Northern Ireland) 2021 (c. 6), s. 44(2), Sch. 2 para. 11(b); S.R. 2022/110, art. 2(a)(b)

[^key-1977e7959fcfd65373529aba203ffd1c]: Sch. 3 para. 17 not in operation at Royal Assent, see s. 44(2)

[^key-1cb0f878d6a12a96d20e2b15060177c8]: Sch. 3 para. 8 in operation at 6.4.2022 in so far as not already in operation by S.R. 2022/110, art. 2(b)

[^key-1d20548f2719de2a344618746da60362]: Words in s. 21(5)(c) inserted (16.3.2022 for specified purposes, 6.4.2022 in so far as not already in operation) by Pension Schemes Act (Northern Ireland) 2021 (c. 6), s. 44(2), Sch. 2 para. 10(b)(ii); S.R. 2022/110, art. 2(a)(b)

[^key-1e2240fd48e6aadcf6ac752f14c68c49]: Sch. 3 para. 18 not in operation at Royal Assent, see s. 44(2)

[^key-1fde0204a257ce28e7394f7cd8d8faa4]: Sch. 3 para. 21 in operation at 16.3.2022 for specified purposes by S.R. 2022/110, art. 2(a)

[^key-207127dc1b7793ed12348bc1e62dd36b]: Sch. 2 para. 15 in operation at 6.4.2022 in so far as not already in operation by S.R. 2022/110, art. 2(b)

[^key-20e888061b6616286a72a5c46fd029a1]: Sch. 3 para. 14 in operation at 6.4.2022 in so far as not already in operation by S.R. 2022/110, art. 2(b)

[^key-21968166c8d359c0159033b369f52b64]: Sch. 2 para. 11 in operation at 16.3.2022 for specified purposes by S.R. 2022/110, art. 2(a)

[^key-21d928181458b5512016bbd4b33dfd8a]: Sch. 3 para. 12 in operation at 6.4.2022 in so far as not already in operation by S.R. 2022/110, art. 2(b)

[^key-22696708f6494a405fcba98ad12a6964]: Words in s. 18(6)(b) inserted (16.3.2022 for specified purposes, 6.4.2022 in so far as not already in operation) by Pension Schemes Act (Northern Ireland) 2021 (c. 6), s. 44(2), Sch. 3 para. 22(6)(a); S.R. 2022/110, art. 2(a)(b)

[^key-22f09a9c2519a40855b959e4dc9a9768]: S. 38 in operation at 16.3.2022 for specified purposes by S.R. 2022/110, art. 2(a)

[^key-244b9a6587ecc23c49822d561359827d]: Sch. 1 para. 5 in operation at 16.3.2022 for specified purposes by S.R. 2022/110, art. 2(a)

[^key-25dd667d779b35daea6b26675ec8e50d]: S. 25 in operation at 16.3.2022 for specified purposes by S.R. 2022/110, art. 2(a)

[^key-25dd7f473e82cc6af0354e359c0eb317]: S. 18 in operation at 16.3.2022 for specified purposes by S.R. 2022/110, art. 2(a)

[^key-26aec5462afddf17f59166c3e26da9e8]: S. 6(2) in operation at 6.4.2022 in so far as not already in operation by S.R. 2022/110, art. 2(b)

[^key-2755e9b938f62aa428395340724aa35a]: S. 16 not in operation at Royal Assent, see s. 44(2)

[^key-2765658a85d755db583ce611a5af6125]: Sch. 1 para. 4 in operation at 16.3.2022 for specified purposes by S.R. 2022/110, art. 2(a)

[^key-27ae5510f7c2cb362e26ff90c2d947d2]: S. 7 in operation at 6.4.2022 in so far as not already in operation by S.R. 2022/110, art. 2(b)

[^key-283efafc9945cac0c91cf5c3dc48b9e5]: S. 9 not in operation at Royal Assent, see s. 44(2)

[^key-28448125283f62a749a9a7138989fb8e]: S. 14 not in operation at Royal Assent, see s. 44(2)

[^key-2870556c5accea8abf93170031379942]: Sch. 3 para. 7 in operation at 6.4.2022 in so far as not already in operation by S.R. 2022/110, art. 2(b)

[^key-28d1ce128ef2253e3b3555a37be1a0c0]: S. 38(1) in operation at 13.9.2021 for specified purposes by S.R. 2021/234, art. 2(a)

[^key-2a1322e6dd27b3a153ce7adb7859e6aa]: Sch. 2 para. 8 in operation at 16.3.2022 for specified purposes by S.R. 2022/110, art. 2(a)

[^key-2aee13a879a43a88061b2558e4eb5917]: S. 12 in operation at 6.4.2022 in so far as not already in operation by S.R. 2022/110, art. 2(b)

[^key-2b140cd6e33cbdeb4eed65821425946d]: S. 37 transitional provision for commencement by 2021 c. 6 (N.I.), s. 44(1)(a)(b) (11.8.2021) by The Pension Schemes (2021 Act) (Commencement No. 1 and Transitional Provisions) Order (Northern Ireland) 2021 (S.R. 2021/234), art. 3

[^key-2b6d0bb00e629cf558ba1116f80af690]: Sch. 3 para. 7 in operation at 16.3.2022 for specified purposes by S.R. 2022/110, art. 2(a)

[^key-2ca82b65f72ee709db8883ca168bce22]: S. 39 in operation at 6.4.2022 in so far as not already in operation by S.R. 2022/110, art. 2(b)

[^key-2cc7da086d1102215823befe79541c7f]: Words in s. 21(5)(c) inserted (16.3.2022 for specified purposes, 6.4.2022 in so far as not already in operation) by Pension Schemes Act (Northern Ireland) 2021 (c. 6), s. 44(2), Sch. 2 para. 10(b)(i); S.R. 2022/110, art. 2(a)(b)

[^key-2d976f2480a98108bab667576be55232]: S. 2 in operation at 10.8.2021 for specified purposes, see s. 44(1)(a)(i)

[^key-32b0ecd6f90f933df8c1a84ae3996691]: Sch. 3 para. 9 transitional provision for commencement by 2021 c. 6 (N.I.), s. 44(1)(a)(b) (11.8.2021) by The Pension Schemes (2021 Act) (Commencement No. 1 and Transitional Provisions) Order (Northern Ireland) 2021 (S.R. 2021/234), art. 3

[^key-343d24d8a298967d00879f8c651c408a]: S. 3 not in operation at Royal Assent, see s. 44(2)

[^key-344dc32c1ba9905dbdd09b75c95756eb]: Sch. 3 para. 20 in operation at 16.3.2022 for specified purposes by S.R. 2022/110, art. 2(a)

[^key-3629fe1bff456f7361324fe440853b83]: S. 9 in operation at 16.3.2022 for specified purposes by S.R. 2022/110, art. 2(a)

[^key-36b192aef249c0b4ef22ef1263557810]: S. 34 not in operation at Royal Assent, see s. 44(2)

[^key-3794fe118a6746b16d52e31742f2b505]: Sch. 3 para. 9 in operation at 10.8.2021 for specified purposes, see s. 44(1)(a)(v)

[^key-37f6f6300aafc04f16d860b8d4af4442]: S. 8 in operation at 16.3.2022 for specified purposes by S.R. 2022/110, art. 2(a)

[^key-3837c5afea3035582229084c70bfa8ce]: Sch. 2 para. 6 in operation at 10.8.2021, see s. 44(1)(b)

[^key-39a5dbc5dab439c10c2be6a65a3274c6]: S. 29 in operation at 16.3.2022 for specified purposes by S.R. 2022/110, art. 2(a)

[^key-3b168fcbcb963fb7000b6a0a2b908dd9]: Words in s. 18(6)(e) inserted (16.3.2022 for specified purposes, 6.4.2022 in so far as not already in operation) by Pension Schemes Act (Northern Ireland) 2021 (c. 6), s. 44(2), Sch. 3 para. 22(6)(b); S.R. 2022/110, art. 2(a)(b)

[^key-3c5fb8418b13c7eeef808d81e90bcbe9]: S. 28 in operation at 16.3.2022 for specified purposes by S.R. 2022/110, art. 2(a)

[^key-3cabe71e895352f85a454cc1ffc4913c]: Sch. 3 para. 5 in operation at 10.8.2021, see s. 44(1)(c)

[^key-3d5041a635e72b992e80d85e819ade9b]: Sch. 3 para. 15 not in operation at Royal Assent, see s. 44(2)

[^key-3d852cc478ee9392059caed78d4b97db]: S. 26 in operation at 16.3.2022 for specified purposes by S.R. 2022/110, art. 2(a)

[^key-3e2e11d709b2b6f59639bf3b97da3a35]: S. 22 in operation at 16.3.2022 for specified purposes by S.R. 2022/110, art. 2(a)

[^key-3e7b62617edc75ac5115b4c35fed0952]: S. 44 in operation at 10.8.2021, see s. 44(1)(e)

[^key-3e89406a2954e0caf54a03fc98e94ea6]: Word in s. 18 heading inserted (16.3.2022 for specified purposes, 6.4.2022 in so far as not already in operation) by Pension Schemes Act (Northern Ireland) 2021 (c. 6), s. 44(2), Sch. 3 para. 22(2); S.R. 2022/110, art. 2(a)(b)

[^key-3ebcbaca3582e108857be27adb85531c]: S. 31 in operation at 16.3.2022 for specified purposes by S.R. 2022/110, art. 2(a)

[^key-3efe4fded73284d87f73e3db9d00e0b9]: Sch. 2 para. 2 in operation at 10.8.2021, see s. 44(1)(b)

[^key-3efffab2342941de5138b1315a9f3ecc]: Sch. 2 para. 7 in operation at 10.8.2021, see s. 44(1)(b)

[^key-3fb3f9bc6919a50a929bc382f5a8d3ac]: Sch. 2 para. 3 in operation at 10.8.2021, see s. 44(1)(b)

[^key-4131847f4fc9aaa097f77cd5ccfe5f36]: S. 7 not in operation at Royal Assent, see s. 44(2)

[^key-41785c0d968ec3782f6d6e5211a2fdd2]: S. 1 in operation at 16.3.2022 for specified purposes by S.R. 2022/110, art. 2(a)

[^key-440cfa22ab9731d756f398f8eea09649]: Sch. 1 para. 2 not in operation at Royal Assent, see s. 44(2)

[^key-448414e90be41782ebbc080b0436917a]: S. 7 in operation at 16.3.2022 for specified purposes by S.R. 2022/110, art. 2(a)

[^key-4509e7c85de186d73fafbe1d25d0d3c4]: S. 22 in operation at 6.4.2022 in so far as not already in operation by S.R. 2022/110, art. 2(b)

[^key-450a4f2115d479ae0b4f6c9e646a2d8f]: S. 26 not in operation at Royal Assent, see s. 44(2)

[^key-45ab8482278a957c418856b1a1dc3bd0]: S. 31 modified (6.4.2022) by The Occupational Pension Schemes (Master Trusts) Regulations (Northern Ireland) 2022 (S.R. 2022/121), regs. 1, 28(4)(b)

[^key-45c51988575f26d4e972bf8632328921]: Sch. 2 para. 12 in operation at 6.4.2022 in so far as not already in operation by S.R. 2022/110, art. 2(b)

[^key-471ef4d818312b7d7d6767b2f7dbbf8e]: S. 15 not in operation at Royal Assent, see s. 44(2)

[^key-497854e539ff8511e95f29211bc5507a]: S. 12 in operation at 16.3.2022 for specified purposes by S.R. 2022/110, art. 2(a)

[^key-498297c63ab4607092840b7e1c6ef494]: S. 10(3) restricted (6.4.2022) by The Occupational Pension Schemes (Master Trusts) Regulations (Northern Ireland) 2022 (S.R. 2022/121), regs. 1, 8(4)

[^key-4c648cc4e99138dae8e5cc8885690a8a]: S. 25 in operation at 10.8.2021 for specified purposes, see s. 44(1)(a)(iv)

[^key-4edbf9e2555598333cf46feac99a55f0]: S. 23 in operation at 16.3.2022 for specified purposes by S.R. 2022/110, art. 2(a)

[^key-4ef48bf38f0c4f26c1d450d5ab5f1ac8]: S. 17 transitional provision for commencement by 2021 c. 6 (N.I.), s. 44(1)(a)(b) (11.8.2021) by The Pension Schemes (2021 Act) (Commencement No. 1 and Transitional Provisions) Order (Northern Ireland) 2021 (S.R. 2021/234), art. 3

[^key-4faa29cb4f69459f735c1fec0b19a892]: Sch. 3 para. 18 in operation at 16.3.2022 for specified purposes by S.R. 2022/110, art. 2(a)

[^key-50ffb052869589933177e97e81c63356]: S. 21 in operation at 10.8.2021 for specified purposes, see s. 44(1)(a)(iv)

[^key-5312cca175efb04a601e414773341bcf]: Sch. 3 para. 12 in operation at 16.3.2022 for specified purposes by S.R. 2022/110, art. 2(a)

[^key-539c5c189042edc625bea72719d2baf7]: Sch. 1 para. 3 not in operation at Royal Assent, see s. 44(2)

[^key-53b50cdc40adef5d8cb9ec6a8edead04]: S. 32 in operation at 6.4.2022 in so far as not already in operation by S.R. 2022/110, art. 2(b)

[^key-53eb3a196e7db2be88bdfd311fa6579b]: S. 25 transitional provision for commencement by 2021 c. 6 (N.I.), s. 44(1)(a)(b) (11.8.2021) by The Pension Schemes (2021 Act) (Commencement No. 1 and Transitional Provisions) Order (Northern Ireland) 2021 (S.R. 2021/234), art. 3

[^key-53f38a5e47c656e345289ff6a5d651f3]: S. 41 in operation at 10.8.2021, see s. 44(1)(d)

[^key-541e8498e8a04670e876549864326244]: Sch. 3 para. 3 in operation at 10.8.2021, see s. 44(1)(c)

[^key-54b14d103ed22dc810828f6e8ac7fa44]: S. 18(1)(b) and word inserted (16.3.2022 for specified purposes, 6.4.2022 in so far as not already in operation) by Pension Schemes Act (Northern Ireland) 2021 (c. 6), s. 44(2), Sch. 3 para. 22(3)(b); S.R. 2022/110, art. 2(a)(b)

[^key-54b8c8fd4cce8d7026efe5d38dbdc810]: S. 15 in operation at 6.4.2022 in so far as not already in operation by S.R. 2022/110, art. 2(b)

[^key-55fe3767b82b9ee89d0d0da5bb0bd7a8]: Sch. 2 para. 10 in operation at 6.4.2022 in so far as not already in operation by S.R. 2022/110, art. 2(b)

[^key-57629948204a248e8591a3798c5bc47f]: S. 30 not in operation at Royal Assent, see s. 44(2)

[^key-57a95a6f39faa412bbf3469f62a91365]: S. 31 not in operation at Royal Assent, see s. 44(2)

[^key-585dd16c6e8a9e759b52d225065edc66]: Sch. 3 para. 11 not in operation at Royal Assent, see s. 44(2)

[^key-5868aa02c8a69b8fe901cd83f338a4ef]: Sch. 3 para. 19 in operation at 6.4.2022 in so far as not already in operation by S.R. 2022/110, art. 2(b)

[^key-587639e14a53ff177bdadbdcd0b81452]: Sch. 3 para. 22 not in operation at Royal Assent, see s. 44(2)

[^key-592993850d62afdaae81006620cc4df4]: Sch. 3 para. 8 in operation at 16.3.2022 for specified purposes by S.R. 2022/110, art. 2(a)

[^key-5996873387e586adecb9107299630079]: Sch. 2 para. 14 in operation at 6.4.2022 in so far as not already in operation by S.R. 2022/110, art. 2(b)

[^key-5a05358489181b5b0bec5d90a01f8410]: S. 19 not in operation at Royal Assent, see s. 44(2)

[^key-5b28ece42dc59fad6896531bebd24acb]: S. 4 in operation at 6.4.2022 in so far as not already in operation by S.R. 2022/110, art. 2(b)

[^key-5b946aea0ef9ebe011a58bf028cfe58e]: S. 5 in operation at 6.4.2022 in so far as not already in operation by S.R. 2022/110, art. 2(b)

[^key-5b9e5bb597e0011f329addb154d62d90]: S. 37 in operation at 10.8.2021 for specified purposes, see s. 44(1)(b)

[^key-5cf38c078b6298293b0ec92c735e2f50]: S. 6(2) transitional provision for commencement by 2021 c. 6 (N.I.), s. 44(1)(a)(b) (11.8.2021) by The Pension Schemes (2021 Act) (Commencement No. 1 and Transitional Provisions) Order (Northern Ireland) 2021 (S.R. 2021/234), art. 3

[^key-5ec2744714f5164d4a13d94f5d73d174]: S. 18 in operation at 10.8.2021 for specified purposes, see s. 44(1)(a)(iii)

[^key-5ed24250605b5782667bcc332650156d]: Sch. 3 para. 5 transitional provision for commencement by 2021 c. 6 (N.I.), s. 44(1)(a)(b) (11.8.2021) by The Pension Schemes (2021 Act) (Commencement No. 1 and Transitional Provisions) Order (Northern Ireland) 2021 (S.R. 2021/234), art. 3

[^key-603ab2b0e060d9d69cd7fc42db48efb5]: Words in s. 18(3) inserted (16.3.2022 for specified purposes, 6.4.2022 in so far as not already in operation) by Pension Schemes Act (Northern Ireland) 2021 (c. 6), s. 44(2), Sch. 3 para. 22(5); S.R. 2022/110, art. 2(a)(b)

[^key-60bf1252c9812f2244dd2be95fbfd3f3]: S. 4 in operation at 16.3.2022 for specified purposes by S.R. 2022/110, art. 2(a)

[^key-6557d15f5b32c887ed623545ec170fce]: S. 45 in operation at 10.8.2021, see s. 44(1)(e)

[^key-65ff694947dd7e3f95c8982d1498d9f6]: S. 36 in operation at 16.3.2022 for specified purposes by S.R. 2022/110, art. 2(a)

[^key-66a579042b9e6b96937101b350bd5c6f]: S. 20 in operation at 16.3.2022 for specified purposes by S.R. 2022/110, art. 2(a)

[^key-66bbd71f734080daf89865154a98c02d]: Words in s. 21(5)(c) inserted (16.3.2022 for specified purposes, 6.4.2022 in so far as not already in operation) by Pension Schemes Act (Northern Ireland) 2021 (c. 6), s. 44(2), Sch. 2 para. 10(b)(iii); S.R. 2022/110, art. 2(a)(b)

[^key-66c340fbcaa4cf3a55e0b6f145fedb1d]: Sch. 1 para. 4 in operation at 6.4.2022 in so far as not already in operation by S.R. 2022/110, art. 2(b)

[^key-6721e76943969af9b2dbaf82c027c6c1]: Sch. 3 para. 19 not in operation at Royal Assent, see s. 44(2)

[^key-68ebf64af6793607821b7892ab95ed64]: S. 35 in operation at 6.4.2022 in so far as not already in operation by S.R. 2022/110, art. 2(b)

[^key-6905bb177d7aaae9b3c2a1e3ddca0e3f]: Pt. 1 modified (6.4.2022) by The Occupational Pension Schemes (Master Trusts) Regulations (Northern Ireland) 2022 (S.R. 2022/121), regs. 1, 28(2)

[^key-6c1c5e74ea5cd75aa3f0b603358eed87]: S. 11 in operation at 6.4.2022 in so far as not already in operation by S.R. 2022/110, art. 2(b)

[^key-6e288f8ee830d90b298104f64e0ff761]: S. 24 in operation at 6.4.2022 in so far as not already in operation by S.R. 2022/110, art. 2(b)

[^key-6fd1fe1792b477a2ba1906c3bb80f3a7]: Sch. 2 paras. 1-7 transitional provision for commencement by 2021 c. 6 (N.I.), s. 44(1)(a)(b) (11.8.2021) by The Pension Schemes (2021 Act) (Commencement No. 1 and Transitional Provisions) Order (Northern Ireland) 2021 (S.R. 2021/234), art. 3

[^key-70d5b43a7115a1ee2ddcda5b8c10dbce]: S. 1 in operation at 6.4.2022 in so far as not already in operation by S.R. 2022/110, art. 2(b)

[^key-722ceb7479f69205954f936ee1ba1698]: Sch. 3 para. 21 not in operation at Royal Assent, see s. 44(2)

[^key-73ef4349c8a5f926c54ddefd8579954b]: S. 35 in operation at 16.3.2022 for specified purposes by S.R. 2022/110, art. 2(a)

[^key-7621579e4166c1214c1162d27ac936b4]: S. 5 not in operation at Royal Assent, see s. 44(2)

[^key-768d34532dfd479e100982bc7bf3a65f]: Sch. 3 para. 9 in operation at 6.4.2022 in so far as not already in operation by S.R. 2022/110, art. 2(b)

[^key-77d441640960cdda9767009f7b6b3a38]: Sch. 3 para. 13 not in operation at Royal Assent, see s. 44(2)

[^key-7a10926d50153f90af584b9f058f6b8b]: Sch. 1 para. 3 in operation at 16.3.2022 for specified purposes by S.R. 2022/110, art. 2(a)

[^key-7b3cdeea27839fcb298138b6988b5ca8]: Sch. 3 para. 4 in operation at 10.8.2021, see s. 44(1)(c)

[^key-7c059ea6821411bef6d6eaa054e75d7b]: Words in s. 23(2)(a) inserted (16.3.2022 for specified purposes, 6.4.2022 in so far as not already in operation) by Pension Schemes Act (Northern Ireland) 2021 (c. 6), s. 44(2), Sch. 2 para. 11(a)(i); S.R. 2022/110, art. 2(a)(b)

[^key-7c4f70ebf0c94b35a30acd1dbbfa8321]: S. 17 in operation at 10.8.2021 for specified purposes, see s. 44(1)(a)(iii)

[^key-7e710b8b6e1a958446941109b21ff33a]: S. 2 in operation at 6.4.2022 in so far as not already in operation by S.R. 2022/110, art. 2(b)

[^key-7faa2622ab3c9dcf5942a0cf3d9699bf]: Sch. 2 para. 12 not in operation at Royal Assent, see s. 44(2)

[^key-8034604e93a1fff31b54a06987dd5566]: S. 36 in operation at 6.4.2022 in so far as not already in operation by S.R. 2022/110, art. 2(b)

[^key-81eabcc0465b456586e94416afe0e052]: S. 24 not in operation at Royal Assent, see s. 44(2)

[^key-82231451d2c0bdc077adabda3804858d]: S. 35 not in operation at Royal Assent, see s. 44(2)

[^key-82649e1e34fc35b9271ebfdf0c3c284f]: S. 25 in operation at 6.4.2022 in so far as not already in operation by S.R. 2022/110, art. 2(b)

[^key-82fb22b5ff9d2478e63805a9c6b50663]: Sch. 3 para. 10 in operation at 6.4.2022 in so far as not already in operation by S.R. 2022/110, art. 2(b)

[^key-8401adba9b89f3ef77c57fdfe6db1dab]: S. 13 in operation at 16.3.2022 for specified purposes by S.R. 2022/110, art. 2(a)

[^key-8448f5583d7b2a750d3e517422d8f728]: S. 6(1)(3) in operation at 6.4.2022 in so far as not already in operation by S.R. 2022/110, art. 2(b)

[^key-847d5b50e07bbd1d4a57f148cf6320a9]: S. 29 in operation at 6.4.2022 in so far as not already in operation by S.R. 2022/110, art. 2(b)

[^key-84f6927663862a1546b69aa258780bc1]: Sch. 3 para. 11 in operation at 16.3.2022 for specified purposes by S.R. 2022/110, art. 2(a)

[^key-850c635e937b760994c31ba79bde5686]: S. 17(1) substituted (16.3.2022 for specified purposes, 6.4.2022 in so far as not already in operation) by Pension Schemes Act (Northern Ireland) 2021 (c. 6), s. 44(2), Sch. 3 para. 21(3)(a); S.R. 2022/110, art. 2(a)(b)

[^key-85c2a5ebe2db5fce2b1f3db9b8456151]: S. 1 transitional provision for commencement by 2021 c. 6 (N.I.), s. 44(1)(a)(b) (11.8.2021) by The Pension Schemes (2021 Act) (Commencement No. 1 and Transitional Provisions) Order (Northern Ireland) 2021 (S.R. 2021/234), art. 3

[^key-85d4f81a866ca67355373f2ddbc77bee]: S. 40 in operation at 6.4.2022 in so far as not already in operation by S.R. 2022/110, art. 2(b)

[^key-87307341013e2f03872835f35f0b5404]: S. 1 in operation at 10.8.2021 for specified purposes, see s. 44(1)(a)(i)

[^key-8800b32e045e934a93a95002adf9a55f]: S. 16 in operation at 6.4.2022 in so far as not already in operation by S.R. 2022/110, art. 2(b)

[^key-889516bdbef0915776b809b1241acdeb]: S. 34 in operation at 6.4.2022 in so far as not already in operation by S.R. 2022/110, art. 2(b)

[^key-89bc0e2d1cb581b8df589a85e2669a96]: Sch. 2 para. 4 in operation at 10.8.2021, see s. 44(1)(b)

[^key-8a9e9a9c137c8410b16f500476e22880]: Sch. 3 para. 19 in operation at 16.3.2022 for specified purposes by S.R. 2022/110, art. 2(a)

[^key-8b8c3c92f6b4dfea84c7a1ac9c8812d3]: Sch. 2 para. 15 not in operation at Royal Assent, see s. 44(2)

[^key-8c123a439a89a43311229ade9b77c840]: Sch. 3 para. 15 in operation at 13.9.2021 by S.R. 2021/234, art. 2(c)

[^key-8dadb932f673c9160d1fab0fc263562d]: S. 17 in operation at 16.3.2022 for specified purposes by S.R. 2022/110, art. 2(a)

[^key-8db22d71e595bde4083b1885d8885f98]: S. 23 not in operation at Royal Assent, see s. 44(2)

[^key-8db93ce79f4201aa187ed1d303b28ca8]: S. 34 in operation at 16.3.2022 for specified purposes by S.R. 2022/110, art. 2(a)

[^key-8dfa2b3070d3e20b65fc46a91a0be40e]: S. 39 in operation at 10.8.2021 for specified purposes, see s. 44(1)(a)(vi)

[^key-8e57bbebe8e9a8bf18c41507fe347f28]: S. 6(2) in operation at 10.8.2021 for specified purposes, see s. 44(1)(a)(ii)

[^key-8eeeb3380d3a3aa53927ef033353ef96]: Sch. 1 para. 5 not in operation at Royal Assent, see s. 44(2)

[^key-943d43fef03483b8fe78badab4bd870c]: S. 13 in operation at 6.4.2022 in so far as not already in operation by S.R. 2022/110, art. 2(b)