The Occupational Pension Schemes (Scheme Funding) Regulations (Northern Ireland) 2005

[^f00040]: The definition of “the 2000 Act” was inserted by regulation 11(2) of S.R. 2003 No. 256

[^f00047]: S.R. 2000 No. 144; relevant amending regulations are S.R. 2000 No. 335 and S.R. 2005 No. 171

[^f00051]: S.R. 2000 No. 145; relevant amending regulations are S.R. 2003 No. 256 and S.R. 2005 No. 171

[^f00052]: The definition of “the 2000 Act” was inserted by regulation 15(2)(a)(i) of S.R. 2003 No. 256

[^f00055]: S.R. 2000 No. 146; relevant amending regulations are S.R. 2003 No. 256 and S.R. 2005 No. 171

[^f00056]: The definition of “the 2000 Act” was inserted by regulation 16(2)(a)(i) of S.R. 2003 No. 256

[^f00059]: S.R. 2000 No. 262, to which there are amendments not relevant to these Regulations

[^f00062]: S.R. 1996 No. 570; relevant amending regulations are S.R. 1997 Nos. 160 and 544

[^f00063]: S.R. 1996 No. 493; relevant amending regulations are S.R. 1997 No. 160 and S.R. 2002 No. 109

[^f00064]: S.R. 2005 No. 543 (C. 37)

[^f00065]: S.R. 1997 No. 39, to which there are amendments not relevant to these Regulations

[^f00066]: S.R. 1996 No. 621, amended by S.R. 1997 No. 160, S.R. 1999 No. 486, S.R. 2000 No. 335, S.R. 2002 No. 64, S.R. 2004 Nos. 60. 187, S.R. 2005 Nos. 20, 168 and 171

[^f00067]: S.R. 1996 No. 585; relevant amending regulations are S.R. 1997 Nos. 160 and 544, S.R. 2002 No. 64, S.R. 2004 No. 60 and S.R. 2005 No. 20

[^f00068]: S.R. 2005 No. 168, amended by S.R. 2005 No. 387

Editorial notes

[^key-54d74989c9bc4c2a4ef7816f9bc294d8]: Reg. 1 in operation at 30.12.2005, see reg. 1

[^key-15f96498a239f49ba9fc983f51153b11]: Reg. 2 in operation at 30.12.2005, see reg. 1

[^key-b20cee2bbd694b8dbb33bc4c35b110aa]: Reg. 3 in operation at 30.12.2005, see reg. 1

[^key-0c274084539db2c7abd194123b0e623d]: Reg. 4 in operation at 30.12.2005, see reg. 1

[^key-ba07faef1b7f6bb9da12a675e4f89b29]: Reg. 5 in operation at 30.12.2005, see reg. 1

[^key-854881f4cf723362972377998ea33eab]: Reg. 6 in operation at 30.12.2005, see reg. 1

[^key-b1460592b045cf185680977e808622ff]: Reg. 7 in operation at 30.12.2005, see reg. 1

[^key-8099d42f8d81e507f3020f0f56947c3c]: Reg. 8 in operation at 30.12.2005, see reg. 1

[^key-0eaf201a1213f4554dc2b833d5b928e4]: Reg. 9 in operation at 30.12.2005, see reg. 1

[^key-8577db4514ea896cfa586613c2657e17]: Reg. 10 in operation at 30.12.2005, see reg. 1

[^key-375bc7643998b2b661b40c2c5b776d66]: Reg. 11 in operation at 30.12.2005, see reg. 1

[^key-37071e67bc02806d5f0bf0349f141380]: Reg. 12 in operation at 30.12.2005, see reg. 1

[^key-68a49228d58feb5b78d277a39dc4aabe]: Reg. 13 in operation at 30.12.2005, see reg. 1

[^key-dfc1aa0924dfd42301790e904d2f4c52]: Reg. 14 in operation at 30.12.2005, see reg. 1

[^key-654ba0bd452ae3106631d87b19940d2d]: Reg. 16 in operation at 30.12.2005, see reg. 1

[^key-70dd8fe1f103a92f9f69ade8094ab4ef]: Reg. 17 in operation at 30.12.2005, see reg. 1

[^key-118811883674ef43a79f194e9a87c88f]: Reg. 18 in operation at 30.12.2005, see reg. 1

[^key-ec70b72e63d51d4c3d8184f59dd8e5d7]: Reg. 19 in operation at 30.12.2005, see reg. 1

[^key-bab8802629ac17c29446cbb4fad8ddb5]: Reg. 20 in operation at 30.12.2005, see reg. 1

[^key-f36918282b17f7f868fddd82de20ce19]: Reg. 21 in operation at 30.12.2005, see reg. 1

[^key-3bcbb303132a8affcd333355469a7a89]: Sch. 2 para. 1 in operation at 30.12.2005, see reg. 1

[^key-4a83670d6c5b1ef87fd4d8972b439d0e]: Sch. 2 para. 2 in operation at 30.12.2005, see reg. 1

[^key-2d9ce6909845a4ca64f9814bf90d4442]: Sch. 2 para. 4 in operation at 30.12.2005, see reg. 1

[^key-8f1742d4c4522b02d937546288234197]: Sch. 2 para. 5 in operation at 30.12.2005, see reg. 1

[^key-8449ec63988f4293fe9b7d82b8b707eb]: Sch. 2 para. 7 in operation at 30.12.2005, see reg. 1

[^key-f6da60a5bb4ba57a095db194e6a8a15f]: Sch. 2 para. 8 in operation at 30.12.2005, see reg. 1

[^key-ae2ab095fc23c785b0b144afe9f33893]: Sch. 2 para. 9 in operation at 30.12.2005, see reg. 1

[^key-d840ca6dc9b3b3fddf91aa579b053a87]: Sch. 2 para. 10 in operation at 30.12.2005, see reg. 1

[^key-65e57d467fdbe6cf29e7c576e21426a4]: Sch. 2 para. 11 in operation at 30.12.2005, see reg. 1

[^key-e13117f54549582e45ae1754192ef835]: Sch. 3 para. 1 in operation at 30.12.2005, see reg. 1

[^key-c8cd5f9ef097b2111e67f26c52dfd64f]: Sch. 3 para. 2 in operation at 30.12.2005, see reg. 1

[^key-58a44f708953f2dc0ac3578842cf9f51]: Sch. 3 para. 3 in operation at 30.12.2005, see reg. 1

[^key-a17072fa78962689abdfe0ee85a7f18f]: Sch. 3 para. 5 in operation at 30.12.2005, see reg. 1

[^key-abb0d684d71995982350a0f5255fea72]: Sch. 3 para. 8 in operation at 30.12.2005, see reg. 1

[^key-a47c8772076a3558cc67b97fb0c2d615]: Sch. 3 para. 9 in operation at 30.12.2005, see reg. 1

[^key-5084f8bf623f69568d6f3e88ca308b82]: Sch. 3 para. 10 in operation at 30.12.2005, see reg. 1

[^key-7e7fc94480aa37204974ad2030427a45]: Sch. 3 para. 11 in operation at 30.12.2005, see reg. 1

[^key-3ca6879af3e594d588433394131e5be6]: Sch. 4 para. 1 in operation at 30.12.2005, see reg. 1

[^key-71030f902c30520ed9f6431fd38a6f2a]: Sch. 4 para. 2 in operation at 30.12.2005, see reg. 1

[^key-a3c85edfff164997463bcfc0b7e5238c]: Sch. 4 para. 3 in operation at 30.12.2005, see reg. 1

[^key-f7b5a599632eef77e142927094039c42]: Sch. 4 para. 4 in operation at 30.12.2005, see reg. 1

[^key-7daa2839614775acd4bbdea60e8675ee]: Sch. 4 para. 5 in operation at 30.12.2005, see reg. 1

[^key-839aa3e3181a328472ebebd6dfd8ca4d]: Sch. 4 para. 6 in operation at 30.12.2005, see reg. 1

[^key-f2485ad688849a612148a91538ae9d84]: Sch. 4 para. 7 in operation at 30.12.2005, see reg. 1

[^key-490116e2644104dfde5c36784199c2f2]: Sch. 4 para. 8 in operation at 30.12.2005, see reg. 1

[^key-2464150b57371452c0118959e6d64115]: Sch. 4 para. 9 in operation at 30.12.2005, see reg. 1

[^key-b037c3e11b3d8a12ce6c9a2e33bd1f0d]: Sch. 4 para. 10 in operation at 30.12.2005, see reg. 1

[^key-c977cb1e945585dc980c5609aca10595]: Sch. 4 para. 11 in operation at 30.12.2005, see reg. 1

[^key-fb571cf99c2d24d88b0c3d9833120ba5]: Sch. 4 para. 12 in operation at 30.12.2005, see reg. 1

[^key-0703fd01ee1afaa5cbdf6fba97f402b5]: Sch. 4 para. 13 in operation at 30.12.2005, see reg. 1

[^key-881e68cf338228590d23463edc2f8981]: Sch. 4 para. 14 in operation at 30.12.2005, see reg. 1

[^key-1eb1013cf2ad5d3cfd22caf2db0948af]: Sch. 4 para. 15 in operation at 30.12.2005, see reg. 1

[^key-349b159911433c6011d510b233a763d2]: Sch. 4 para. 16 in operation at 30.12.2005, see reg. 1

[^key-2d37232a1feac4c3abd9f81781b3c08d]: Sch. 4 para. 17 in operation at 30.12.2005, see reg. 1

[^key-d43d69a423131a245f36659127f4d1a5]: Sch. 4 para. 18 in operation at 30.12.2005, see reg. 1

[^key-fbc9a9018f54eac5afcee83b858e779c]: Sch. 4 para. 19 in operation at 30.12.2005, see reg. 1

[^key-826a57116bd826538669a0ff8448e949]: Sch. 1 in operation at 30.12.2005, see reg. 1

[^key-9cf07e5165f847432eb3e8e4d8b2a7c3]: Sch. 5 in operation at 30.12.2005, see reg. 1

[^key-659214e01eafc50279f5e36b86a2d9be]: Sch. 3 para. 12 revoked (6.4.2006) by The Occupational Pension Schemes (Republic of Ireland Schemes Exemption (Revocation) and Tax Exempt Schemes (Miscellaneous Amendments)) Regulations (Northern Ireland) 2006 (S.R. 2006/65), art. 1(3), reg. 10, Sch.

[^key-a945fcb15866a72165747742e4b923fc]: Reg. 17(1A) inserted (24.7.2006) by The Occupational Pension Schemes (Winding up Procedure Requirement) Regulations (Northern Ireland) 2006 (S.R. 2006/297), regs. 1(1), 5(3)(b)

[^key-840a1401a48ecdb265ce580027f5101d]: Reg. 17(2A) inserted (24.7.2006) by The Occupational Pension Schemes (Winding up Procedure Requirement) Regulations (Northern Ireland) 2006 (S.R. 2006/297), regs. 1(1), 5(3)(c)

[^key-0deeb69f5e55da72274f8e9a9ddfbe7b]: Words in reg. 17(l) substituted (24.7.2006) by The Occupational Pension Schemes (Winding up Procedure Requirement) Regulations (Northern Ireland) 2006 (S.R. 2006/297), regs. 1(1), 5(3)(a)

[^key-3bcbdd2a69f163e22e1208ab07d98abf]: Reg. 8(8) omitted (24.7.2006) by virtue of The Occupational Pension Schemes (Winding up Procedure Requirement) Regulations (Northern Ireland) 2006 (S.R. 2006/297), regs. 1(1), 5(2)

[^key-d3ebb7dd5267fae01b5caaeddcddfb1c]: Words in reg. 17(1)(h) substituted (6.4.2007) by The Occupational and Personal Pension Schemes (Miscellaneous Amendments) Regulations (Northern Ireland) 2007 (S.R. 2007/185), regs. 1(1), 13(2)(a)(i)

[^key-3ca3382729ad265da607634ae1c581fa]: Words in reg. 17(1)(h)(i) substituted (6.4.2007) by The Occupational and Personal Pension Schemes (Miscellaneous Amendments) Regulations (Northern Ireland) 2007 (S.R. 2007/185), regs. 1(1), 13(2)(a)(ii)

[^key-7d7ee540a8784f47b17f7282b9feeeca]: Words in reg. 17(1)(h)(ii) substituted (6.4.2007) by The Occupational and Personal Pension Schemes (Miscellaneous Amendments) Regulations (Northern Ireland) 2007 (S.R. 2007/185), regs. 1(1), 13(2)(a)(iii)

[^key-b38de21e23e578745b9813845afd4253]: Words in reg. 17(1)(i) substituted (6.4.2007) by The Occupational and Personal Pension Schemes (Miscellaneous Amendments) Regulations (Northern Ireland) 2007 (S.R. 2007/185), regs. 1(1), 13(2)(b)(i)

[^key-59263075333f69befc7cb2ce846c7635]: Words in reg. 17(1)(i) substituted (6.4.2007) by The Occupational and Personal Pension Schemes (Miscellaneous Amendments) Regulations (Northern Ireland) 2007 (S.R. 2007/185), regs. 1(1), 13(2)(b)(iii)

[^key-3f85d55abdaba58a9b841d5389b7b8f4]: Words in reg. 17(1)(i)(ii) substituted (6.4.2007) by The Occupational and Personal Pension Schemes (Miscellaneous Amendments) Regulations (Northern Ireland) 2007 (S.R. 2007/185), regs. 1(1), 13(2)(b)(iv)

[^key-2b4718dc64f1714b78e7279afa506391]: Words in reg. 17(1)(i) substituted (6.4.2007) by The Occupational and Personal Pension Schemes (Miscellaneous Amendments) Regulations (Northern Ireland) 2007 (S.R. 2007/185), regs. 1(1), 13(2)(b)(ii)

[^key-a9f924b4ee27164039d408de1b8177ff]: Words in Sch. 4 para. 3(4) omitted (6.4.2007) by virtue of The Occupational and Personal Pension Schemes (Miscellaneous Amendments) Regulations (Northern Ireland) 2007 (S.R. 2007/185), regs. 1(1), 13(4)(a)

[^key-e0e39d35772139cda12c0fa707f62b9b]: Words in Sch. 4 para. 3(5) substituted (6.4.2007) by The Occupational and Personal Pension Schemes (Miscellaneous Amendments) Regulations (Northern Ireland) 2007 (S.R. 2007/185), regs. 1(1), 13(4)(b)

[^key-c483b6b0e476a4f8211b2fb85e23e247]: Words in reg. 2(1) inserted (26.11.2007) by The Occupational Pension Schemes (EEA States) Regulations (Northern Ireland) 2007 (S.R. 2007/457), regs. 1(1), 10(2)

[^key-9969cdb8f320b1959e96b130ea8b1a3e]: Sch. 2 para. 3 substituted (6.4.2008) by The Occupational Pension Schemes (Employer Debt and Miscellaneous Amendments) Regulations (Northern Ireland) 2008 (S.R. 2008/132), regs. 2(1), 20 (with reg. 2(3)-(8))

[^key-32748357a88af0f5a52c0c38856f5674]: Words in reg. 17(2) inserted (6.4.2009) by The Occupational and Personal Pension Schemes (Miscellaneous Amendments) Regulations (Northern Ireland) 2009 (S.R. 2009/115), regs. 1(2), 16(2)(b)

[^key-602f55012ac07a0843e5b8b4eb7d5fb1]: Words in reg. 17(1)(l) inserted (6.4.2009) by The Occupational and Personal Pension Schemes (Miscellaneous Amendments) Regulations (Northern Ireland) 2009 (S.R. 2009/115), regs. 1(2), 16(2)(a)

[^key-cf224b8e7c941a09ae88180138cbc5fb]: Words in Sch. 2 para. 8(5) inserted (6.4.2009) by The Occupational and Personal Pension Schemes (Miscellaneous Amendments) Regulations (Northern Ireland) 2009 (S.R. 2009/115), regs. 1(2), 16(3)(a)(i)

[^key-efda973f6f7d2b512735d843415965ed]: Words in Sch. 2 para. 8(5) substituted (6.4.2009) by The Occupational and Personal Pension Schemes (Miscellaneous Amendments) Regulations (Northern Ireland) 2009 (S.R. 2009/115), regs. 1(2), 16(3)(a)(ii)

[^key-c5a3af976d280316c9c816a850fa6f76]: Words in Sch. 2 para. 8(6) substituted (6.4.2009) by The Occupational and Personal Pension Schemes (Miscellaneous Amendments) Regulations (Northern Ireland) 2009 (S.R. 2009/115), regs. 1(2), 16(3)(b)

[^key-099763a78807fef93f1a47f0247e4d26]: Words in Sch. 2 para. 8(7) inserted (6.4.2009) by The Occupational and Personal Pension Schemes (Miscellaneous Amendments) Regulations (Northern Ireland) 2009 (S.R. 2009/115), regs. 1(2), 16(3)(c)

[^key-355abeca9e57c499ae8db12efe0fd3fe]: Reg. 15 substituted (6.4.2010) by The Occupational and Personal Pension Schemes (Miscellaneous Amendments) Regulations (Northern Ireland) 2010 (S.R. 2010/108), regs. 1, 5

[^key-846ebe662bbdeebfea3d3f630de65434]: Words in Sch. 2 para. 3(2) substituted (6.4.2010) by The Occupational Pension Schemes (Employer Debt and Miscellaneous Amendments) Regulations (Northern Ireland) 2010 (S.R. 2010/111), regs. 1(1), 23

[^key-ce2930973edaf92881509f3a29f7a0a0]: Sch. 2 para. 3A inserted (27.1.2012) by The Occupational Pension Schemes (Employer Debt and Miscellaneous Amendments) Regulations (Northern Ireland) 2012 (S.R. 2012/1), regs. 1(1), 15

[^key-0f8576e23226a524d8a32c750d35e4fd]: Words in reg. 2(1) omitted (9.8.2012) by virtue of The Pensions (Financial Reporting Council) (Amendment) Regulations (Northern Ireland) 2012 (S.R. 2012/294), regs. 1(1), 2, Sch. para. 11(a)

[^key-ec581d12b37d54a01d578eaec2a5e99d]: Words in reg. 15 substituted (9.8.2012) by The Pensions (Financial Reporting Council) (Amendment) Regulations (Northern Ireland) 2012 (S.R. 2012/294), regs. 1(1), 2, Sch. para. 11(b)

[^key-1b92aa1dbdc6a7bfab3595239bd3ffb4]: Sch. 3 para. 4 revoked (30.4.2013) by The Pension Protection Fund and Occupational and Personal Pension Schemes (Miscellaneous Amendments) Regulations (Northern Ireland) 2013 (S.R. 2013/95), regs. 1(2), 11

[^key-8ebb0a984c3b85797960c3f3f7475df3]: Sch. 3 para. 7 revoked (6.4.2014) by The Occupational and Personal Pension Schemes (Disclosure of Information) Regulations (Northern Ireland) 2014 (S.R. 2014/79), regs. 1(1), 32, Sch. 10

[^key-3fad0b7975bde5ac2f0898924c9bd023]: Reg. 6(2) modified (24.7.2014) by The Pensions (2012 Act) (Transitional, Consequential and Supplementary Provisions) Regulations (Northern Ireland) 2014 (S.R. 2014/204), regs. 1(1), 65(2)

[^key-456b3f97ff3db4a6854ed9714776c443]: Reg. 8(1)(a) modified (24.7.2014) by The Pensions (2012 Act) (Transitional, Consequential and Supplementary Provisions) Regulations (Northern Ireland) 2014 (S.R. 2014/204), regs. 1(1), 65(3)

[^key-68dbdf65079bcbb25f6eac3f14984bfd]: Reg. 9(1) modified (24.7.2014) by The Pensions (2012 Act) (Transitional, Consequential and Supplementary Provisions) Regulations (Northern Ireland) 2014 (S.R. 2014/204), regs. 1(1), 65(4)

[^key-7727fae837393f37cd76f09e5b4962e1]: Sch. 3 para. 1(4) revoked (6.4.2016) by The Occupational Pension Schemes (Schemes that were Contracted-out) Regulations (Northern Ireland) 2016 (S.R. 2016/107), reg. 1(a), Sch. 2

[^key-d62e7565594813fe5efa6ba64bd151e1]: Sch. 3 para. 1(5) revoked (6.4.2016) by The Occupational Pension Schemes (Schemes that were Contracted-out) Regulations (Northern Ireland) 2016 (S.R. 2016/107), reg. 1(a), Sch. 2

[^M_F_9ad64384-bc9c-4f5c-bacb-a428028ccbc1]: Sch. 2 para. 3B-3D Inserted (6.4.2018) by The Occupational Pension Schemes (Employer Debt and Miscellaneous Amendments) Regulations (Northern Ireland) 2018, regs. 1, 11

[^key-c40526dc2d19dbf8cb5b56389c889053]: Words in reg. 2(1) omitted (31.12.2020) by virtue of The Occupational and Personal Pension Schemes (Amendment etc.) (Northern Ireland) (EU Exit) Regulations 2019 (S.I. 2019/193), regs. 1, 24(2); 2020 c. 1, Sch. 5 para. 1(1)

[^key-f57ebbf5eadbb9e33f650a5be8323d3d]: Reg. 17(1)(d) substituted (31.12.2020) by The Occupational and Personal Pension Schemes (Amendment etc.) (Northern Ireland) (EU Exit) Regulations 2019 (S.I. 2019/193), regs. 1, 24(3); 2020 c. 1, Sch. 5 para. 1(1)

[^key-18cb9eae6b97497ff6866f3b48bb389d]: Words in Sch. 2 para. 4(2)(b) substituted (31.12.2020) by The Occupational and Personal Pension Schemes (Amendment etc.) (Northern Ireland) (EU Exit) Regulations 2019 (S.I. 2019/193), regs. 1, 24(4)(a); 2020 c. 1, Sch. 5 para. 1(1)

[^key-c3a49e96632f8ffaaeb4ef6ac09dbea0]: Words in Sch. 2 para. 4(2)(d)(i) substituted (31.12.2020) by The Occupational and Personal Pension Schemes (Amendment etc.) (Northern Ireland) (EU Exit) Regulations 2019 (S.I. 2019/193), regs. 1, 24(4)(a); 2020 c. 1, Sch. 5 para. 1(1)

[^key-211677c83ff258b2131616c120842ddb]: Words in Sch. 2 para. 4(3)(a) substituted (31.12.2020) by The Occupational and Personal Pension Schemes (Amendment etc.) (Northern Ireland) (EU Exit) Regulations 2019 (S.I. 2019/193), regs. 1, 24(4)(a); 2020 c. 1, Sch. 5 para. 1(1)

[^key-7b41d79d36bd760667d66965df2b6279]: Sch. 2 para. 6 omitted (31.12.2020) by virtue of The Occupational and Personal Pension Schemes (Amendment etc.) (Northern Ireland) (EU Exit) Regulations 2019 (S.I. 2019/193), regs. 1, 24(4)(b); 2020 c. 1, Sch. 5 para. 1(1)

[^key-4962785361c858c5a1abce1d87fcb6b1]: Reg. 17(1)(m) added (1.8.2022) by The Occupational Pension Schemes (Collective Money Purchase Schemes) (Modifications and Consequential and Miscellaneous Amendments) Regulations (Northern Ireland) 2022 (S.R. 2022/192), regs. 1(1), 9(c)

[^key-1afe6d5478e031d3094d137e5edadcf5]: Word in reg. 17(1)(k) substituted (1.8.2022) by The Occupational Pension Schemes (Collective Money Purchase Schemes) (Modifications and Consequential and Miscellaneous Amendments) Regulations (Northern Ireland) 2022 (S.R. 2022/192), regs. 1(1), 9(a)

[^key-4d91cbf46d6dc5c139e5adf0f43d44f1]: Words in reg. 17(1)(l) substituted (1.8.2022) by The Occupational Pension Schemes (Collective Money Purchase Schemes) (Modifications and Consequential and Miscellaneous Amendments) Regulations (Northern Ireland) 2022 (S.R. 2022/192), regs. 1(1), 9(b)

[^key-0b5af23623c17e7055212cb9c4d2c5bd]: Words in reg. 2(1) inserted (6.4.2024) by The Occupational Pension Schemes (Funding and Investment Strategy and Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/90), regs. 1, 19(2)(a)

[^key-771e4337caf247f89be558e94144b8da]: Words in reg. 2(1) added (6.4.2024) by The Occupational Pension Schemes (Funding and Investment Strategy and Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/90), regs. 1, 19(2)(c)

[^key-aed2b39ced20efca2d8aeffaf36f377f]: Word in reg. 2(1)(b) substituted (6.4.2024) by The Occupational Pension Schemes (Funding and Investment Strategy and Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/90), regs. 1, 19(2)(b)

[^key-a5fc5e869bad6fb94bf679fc8829cfb6]: Reg. 7(4A) inserted (6.4.2024) by The Occupational Pension Schemes (Funding and Investment Strategy and Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/90), regs. 1, 19(3)(b)

[^key-55c458ae71b3d4e919406a1e6fbf6ddc]: Reg. 7(8)-(10) added (6.4.2024) by The Occupational Pension Schemes (Funding and Investment Strategy and Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/90), regs. 1, 19(3)(d)

[^key-58a0e1bf1de018a1d6d27bda5a6622c2]: Words in reg. 7(4)(a) substituted (6.4.2024) by The Occupational Pension Schemes (Funding and Investment Strategy and Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/90), regs. 1, 19(3)(a)(i)

[^key-e210d48c73719949094c9c1867d8ab6d]: Reg. 7(4)(c) added (6.4.2024) by The Occupational Pension Schemes (Funding and Investment Strategy and Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/90), regs. 1, 19(3)(a)(iii)

[^key-ec638b72e6ee1034c9600acc16e1c2a9]: Words in reg. 7(4)(b) substituted (6.4.2024) by The Occupational Pension Schemes (Funding and Investment Strategy and Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/90), regs. 1, 19(3)(a)(ii)

[^key-77156794f0b8f7c9744e4ca1ca288b78]: Words in reg. 7(6) substituted (6.4.2024) by The Occupational Pension Schemes (Funding and Investment Strategy and Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/90), regs. 1, 19(3)(c)

[^key-5629c73923bebaa43dc53491cbf18087]: Reg. 8(1A) inserted (6.4.2024) by The Occupational Pension Schemes (Funding and Investment Strategy and Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/90), regs. 1, 19(4)(a)

[^key-8301c8bb8a32c307bb9c0cc50ddca697]: Reg. 8(7A)(7B) inserted (6.4.2024) by The Occupational Pension Schemes (Funding and Investment Strategy and Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/90), regs. 1, 19(4)(c)

[^key-8468607e3316a89194bb597fe6f8ea36]: Words in reg. 8(2)(d) substituted (6.4.2024) by The Occupational Pension Schemes (Funding and Investment Strategy and Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/90), regs. 1, 19(4)(b)(i)

[^key-fff376078fe16b60e2a1ba4b7c6da28c]: Reg. 8(2)(f) added (6.4.2024) by The Occupational Pension Schemes (Funding and Investment Strategy and Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/90), regs. 1, 19(4)(b)(iii)

[^key-3d1101089d868219aebdc45a4f79f47d]: Words in reg. 8(2)(e) substituted (6.4.2024) by The Occupational Pension Schemes (Funding and Investment Strategy and Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/90), regs. 1, 19(4)(b)(ii)

[^key-9c82ff65b876b71d0303cf0cc12c5f6b]: Words in Sch. 2 para. 1(1) inserted (6.4.2024) by The Occupational Pension Schemes (Funding and Investment Strategy and Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/90), regs. 1, 19(5)

[^key-5e78bd7e3bd3c7c3a94fd8dd4b1899b9]: Words in Sch. 2 para. 1(4) inserted (6.4.2024) by The Occupational Pension Schemes (Funding and Investment Strategy and Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/90), regs. 1, 19(5)

[^key-66d25914914db2bfdb2fcc74adc36ad8]: Words in Sch. 2 para. 1(6) inserted (6.4.2024) by The Occupational Pension Schemes (Funding and Investment Strategy and Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/90), regs. 1, 19(5)

[^key-38da5e6285ad732b80059d69207e5e1c]: Words in Sch. 2 para. 4(4) inserted (6.4.2024) by The Occupational Pension Schemes (Funding and Investment Strategy and Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/90), regs. 1, 19(5)

[^key-4a0388792191e82e443fa66ce9888873]: Words in Sch. 2 para. 5(3) inserted (6.4.2024) by The Occupational Pension Schemes (Funding and Investment Strategy and Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/90), regs. 1, 19(5)

[^key-4f20ccc335d3fc0abf09d6fb9839aa64]: Words in Sch. 2 para. 7 inserted (6.4.2024) by The Occupational Pension Schemes (Funding and Investment Strategy and Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/90), regs. 1, 19(5)

[^key-de7a6521e111c211913d382330184798]: Words in Sch. 2 para. 9 inserted (6.4.2024) by The Occupational Pension Schemes (Funding and Investment Strategy and Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/90), regs. 1, 19(5)

[^M_F_48f23a44-3a10-4c65-80f1-b099f4d94998]: Sch. 3 para. 5(3) revoked (1.4.2015) by The Public Service Pensions (Record Keeping and Miscellaneous Amendments) Regulations (Northern Ireland) 2014 (S.R. 2014/321), regs. 1, 8(b)

[^M_F_9c34edc2-3d4a-4b12-ef1b-afef9f718b03]: Sch. 3 para. 13 revoked (1.5.2015) by The Public Service Pensions (Record Keeping and Miscellaneous Amendments) Regulations (Northern Ireland) 2014 (S.R. 2014/321), regs. 1, 8(b)

Amendment of the Pension Sharing (Valuation) Regulations 2000

Amendment of the Pension Sharing (Implementation and Discharge of Liability) Regulations

Amendment of the Pension Sharing (Pension Credit Benefit) Regulations

Amendment of the Stakeholder Pension Schemes Regulations

Amendment of the Occupational Pension Schemes (Administration and Audited Accounts) (Amendment) Regulations

Employers in periods of grace

3A

• (1) This paragraph applies where an employer is treated under regulation 6A(1) of the Occupational Pension Schemes (Employer Debt) Regulations (Northern Ireland) 2005 (employment-cessation events: periods of grace) as if that employer employed at least one person who is an active member of a scheme.

• (2) Where this paragraph applies, Part IV of the Order and these Regulations are modified so that references to “employer” include a reference to the employer referred to in sub-paragraph (1).

• (3) This paragraph ceases to apply where the period of grace referred to in regulation 6A of the Occupational Pension Schemes (Employer Debt) Regulations (Northern Ireland) 2005 in respect of the employer comes to an end in accordance with that regulation.

Period of grace followed by a deferred debt arrangement

3B

In a case where a period of grace is immediately followed by a deferred debt arrangement as the result of the trustees or managers of the scheme being satisfied that the conditions in regulation 6F(2)(b) and (3) of the Occupational Pension Schemes (Employer Debt) Regulations (Northern Ireland) 2005 are met, the period of grace and the deferred debt arrangement are to be treated as one continuous period of time for the purposes of Part IV of the Order and these Regulations.

Employers in deferred debt arrangements

3C

• (1) This paragraph applies where a deferred employer is treated under regulation 6F(4) of the Occupational Pension Schemes (Employer Debt) Regulations (Northern Ireland) 2005 as if it employed at least one person who is an active member of a scheme.

• (2) Where this paragraph applies, Part IV of the Order and these Regulations are modified so that references to “employer” include a reference to a deferred employer.

• (3) This paragraph ceases to apply where the deferred debt arrangement referred to in regulation 6F of the Occupational Pension Schemes (Employer Debt) Regulations (Northern Ireland) 2005 in respect of the deferred employer comes to an end in accordance with that regulation.

3D

For the purposes of paragraphs 3B and 3C, “deferred debt arrangement” and “deferred employer” have the meanings given in regulation 2 of the Occupational Pension Schemes (Employer Debt) Regulations (Northern Ireland) 2005.