The Occupational Pension Schemes (Cross-border Activities) Regulations (Northern Ireland) 2005

Made: 20th December 2005

Coming into operation: 30th December 2005

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Citation and commencement

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Interpretation

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Meaning of “European employer” and “host member State” in Part VII of the Order

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Applications for general authorisation to accept contributions from European employers: established schemes which are not carrying on cross-border activity

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Applications for general authorisation to accept contributions from European employers: established schemes which are carrying on cross-border activity

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Applications for general authorisation to accept contributions from European employers: new schemes

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Conditions for general authorisation to accept contributions from European employers

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Criteria for revocation of general authorisation to accept contributions from European employers

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Applications for approval in relation to particular European employer: established schemes which are not carrying on cross-border activity

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Applications for approval in relation to particular European employer: established schemes which are carrying on cross-border activity

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Applications for approval in relation to particular European employer: new schemes and new sections of segregated multi-employer schemes

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Conditions for approval in relation to particular European employer

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Revocation of approval in relation to particular European employer

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Modifications of pensions legislation in relation to European members of cross-border schemes

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Ring-fencing of assets

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Relevant legal requirements for the purposes of Article 269

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Manner of applying to the Regulator under regulations 4 to 6 and 9 to 11

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Amendment of the Occupational Pension Schemes (Trust and Retirement Benefits Exemption) Regulations

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SCHEDULE 1 — ADDITIONAL INFORMATION TO BE CONTAINED IN APPLICATIONS FOR AUTHORISATION OR APPROVAL

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SCHEDULE 2 — MODIFICATIONS OF PENSIONS LEGISLATION, AND RELEVANT LEGAL REQUIREMENTS FOR THE PURPOSES OF ARTICLE 269

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Signed

Sealed with the Official Seal of the Department for Social Development on 20th December 2005.

John O'Neill — A senior officer of the — Department for Social Development

Explanatory note

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Footnotes

[^f00001]: S.I. 2005/255 (N.I. 1)

[^f00002]: Part IV of the Pensions (Northern Ireland) Order 2005 is modified in its application to occupational pension schemes undertaking cross-border activities by S.R. 2005 No. 568

[^f00003]: The Pensions (Northern Ireland) Order 2005 is modified in its application to multi-employer schemes by S.R. 2005 No. 91 as amended by S.R. 2005 No. 357

[^f00004]: 2004 c. 35

[^f00005]: S.R. 2005 No. 412

[^f00006]: Article 206 is modified in its application to schemes undertaking cross-border activities by S.R 2005 No. 568

[^f00007]: Section 109 was amended by section 48 of the Child Support, Pensions and Social Security Act (Northern Ireland) 2000 (c. 4 (N.I.)) and paragraph 15 of the Schedule to S.R. 2005 No. 434

[^f00008]: Article 35 is substituted by Article 221 of the Pensions (Northern Ireland) Order 2005

[^f00009]: Article 36 was amended by Article 151 of S.I. 2001/3649 and is amended by Article 222 of the Pensions (Northern Ireland) Order 2005

[^f00010]: Articles 224 and 225 will be brought into operation on a date to be appointed

[^f00011]: Section 66 was amended by paragraph 12 of the Schedule to S.R. 2005 No.434; sections 67 and 68 were amended by Article 240 of the Pensions (Northern Ireland) Order 2005; section 69 was amended by paragraph 2(2)(a) of Schedule 2 to the Welfare Reform and Pensions (Northern Ireland) Order 1999 (S.I. 1999/3147 (N.I. 11)); and section 78 was amended by paragraph 15 of Schedule 1 to the Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213 (N.I. 22))

[^f00012]: Section 79 was amended by paragraph 20 of Schedule 9 to the Welfare Reform and Pensions (Northern Ireland) Order 1999; section 80 was amended by paragraph 52 of Schedule 3 to the Pensions (Northern Ireland) Order 1995, Article 258 of the Pensions (Northern Ireland) Order 2005 and paragraph 13 of the Schedule to S.R. 2005 No. 434; and section 81 was amended by paragraph 21 of Schedule 9 to the Welfare Reform and Pensions (Northern Ireland) Order 1999

[^f00013]: Section 89 was amended by Article 148 of the Pensions (Northern Ireland) Order 1995 and paragraph 22 of Schedule 9 to the Welfare Reform and Pensions (Northern Ireland) Order 1999; section 90 was amended by Article 150 of the Pensions (Northern Ireland) Order 1995 and paragraph 24 of Schedule 9 to the Welfare Reform and Pensions (Northern Ireland) Order 1999 and is amended by paragraph 9 of Schedule 10 to the Pensions (Northern Ireland) Order 2005; section 91 was amended by paragraph 5 of Schedule 4 to the Pensions (Northern Ireland) Order 1995, paragraph 4 of Schedule 5 to the Child Support, Pensions and Social Security Act (Northern Ireland) 2000 and Article 133 of S.I. 2001/3649; section 92 was amended by paragraph 53 of Schedule 3 to the Pensions (Northern Ireland) Order 1995, paragraph 2(2)(b) of Schedule 2 and paragraph 25 of Schedule 9 to the Welfare Reform and Pensions (Northern Ireland) Order 1999 and paragraph 14 of the Schedule to S.R. 2005 No.434; section 93 was amended by paragraph 6 of Schedule 4 to the Pensions (Northern Ireland) Order 1995 and paragraph 5(1) of Schedule 5 to the Child Support, Pensions and Social Security Act (Northern Ireland) 2000; section 94 was amended by paragraph 7 of Schedule 4 to the Pensions (Northern Ireland) Order 1995, paragraph 26 of Schedule 9 to the Welfare Reform and Pensions (Northern Ireland) Order 1999 and paragraph 5(2) of Schedule 5 to the Child Support, Pensions and Social Security Act (Northern Ireland) 2000; section 95 was amended by paragraph 8 of Schedule 4 and Schedule 11 to the Pensions (Northern Ireland) Order 1995; and section 96 was amended by paragraph 27 of Schedule 9 to the Welfare Reform and Pensions (Northern Ireland) Order 1999

[^f00014]: Sections 97AA to 97AI are inserted by Article 241 of the Pensions (Northern Ireland) Order 2005

[^f00015]: Article 51 was amended by paragraph 40 of Schedule 9 to the Welfare Reform and Pensions (Northern Ireland) Order 1999, section 47(1) of the Child Support, Pensions and Social Security Act (Northern Ireland) 2000 and Article 255(2) to (6) of the Pensions (Northern Ireland) Order 2005; Article 51ZA was inserted by Article 255(7) of that Order; Article 51A was inserted by section 47(2) of the Child Support, Pensions and Social Security Act (Northern Ireland) 2000; and Article 54 was amended by Article 255(8) of, and Schedule 11 to, the Pensions (Northern Ireland) Order 2005

[^f00016]: Article 89 was amended by paragraph 46 of Schedule 9 and Schedule 10 to the Welfare Reform and Pensions (Northern Ireland) Order 1999, Article 243 of the Pensions (Northern Ireland) Order 2005 and paragraph 24 of the Schedule to S.R. 2005 No. 434; Article 90 was amended by paragraph 47 of Schedule 9 and Schedule 10 to the Welfare Reform and Pensions (Northern Ireland) Order 1999 and paragraph 25 of the Schedule to S.R. 2005 No. 434; and Article 91was amended by paragraph 48 of Schedule 9 to the Welfare Reform and Pensions (Northern Ireland) Order 1999

[^f00017]: Section 95(7) was inserted by paragraph 8(e) of Schedule 4 to the Pensions (Northern Ireland) Order 1995

[^f00020]: Section 9 was amended by paragraph 19 of Schedule 3 to the Pensions (Northern Ireland) Order 1999; section 10 was amended by paragraph 20 of Schedule 3 to the Pensions (Northern Ireland) Order 1995, paragraph 41 of Schedule 1 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 and paragraph 23(3) of Schedule 11 to the Proceeds of Crime Act 2002; section 11A was inserted by Article 29(3) of the Welfare Reform and Pensions (Northern Ireland) Order 1999; section 12 was amended by paragraph 21 of Schedule 3 to the Pensions (Northern Ireland) Order 1995 and paragraph 3 of Schedule 2 to the Welfare Reform and Pensions (Northern Ireland) Order 1999; section 13 was amended by paragraph 22 of Schedule 3 to the Pensions (Northern Ireland) Order 1995, paragraph 42 of Schedule 1 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999, paragraph 1 of Schedule 5 to the Child Support, Pensions and Social Security Act (Northern Ireland) 2000 and paragraph 5 of Schedule 1 to S.R. 2005 No. 433 and is amended by Article 261(2) of the Pensions (Northern Ireland) Order 2005; section 15 was amended by Article 129 of S.I 2001/3649 and paragraph 6 of Schedule 1 to S.R. 2005 No. 433; section 16 was amended by paragraph 2(1) of Schedule 5 to the Child Support, Pensions and Social Security Act (Northern Ireland) 2000 and paragraph 7 of Schedule 1 to S.R. 2005 No. 433; section 17 is substituted by section 261(1) of the Pensions (Northern Ireland) Order 2005 and paragraph 8 of Schedule 1 to S.R. 2005 No. 433; and section 19 was amended by paragraph 24 of Schedule 3 to the Pensions (Northern Ireland) Order 1995 and paragraph 9 of Schedule 1 to S.R. 2005 No. 433

[^f00021]: Section 24 was amended by paragraph 4 of Schedule 2 to the Welfare Reform and Pensions (Northern Ireland) Order 1999, Articles 139 and 143(2) of, and paragraph 27 of Schedule 3 to, the Pensions (Northern Ireland) Order 1995, paragraphs 2(2) and 3 of Schedule 5 to the Child Support, Pensions and Social Security Act (Northern Ireland) 2000 and paragraph 10 of Schedule 1 to S.R. 2005 No. 433 and is amended by Article 261 of the Pensions (Northern Ireland) Order 2005; section 24A was inserted by Article 140 of the Pensions (Northern Ireland) Order 1995 and amended by paragraph 11 of Schedule 1 to S.R. 2005 No. 433; section 25 was amended by Article 141 of, and paragraph 28 of Schedule 3 to, the Pensions (Northern Ireland) Order 1995, Article 130 of S.I. 2001/3649 and paragraph 12 of Schedule 1 to S.R. 2005 No. 433 and is amended by Article 261(7) of the Pensions (Northern Ireland) Order 2005; section 26 was amended by paragraph 45 of Schedule 1 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999; section 27 was amended by paragraph 29 of Schedule 3 to the Pensions (Northern Ireland) Order 1995 and paragraph 46 of Schedule 1 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999; and section 28A was inserted by Article 143(1) of the Pensions (Northern Ireland) Order 1995 and amended by S.I. 2002/ 1555

[^f00022]: Section 33 was substituted by paragraph 32 of Schedule 3 to the Pensions (Northern Ireland) Order 1995 and amended by paragraph 13 of Schedule 1 to S.R. 2005 No. 433

[^f00023]: Section 41B was inserted by Article 136 of the Pensions (Northern Ireland) Order 1995 and amended by paragraph 58 of Schedule 1 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999

[^f00025]: Section 48 was amended by paragraph 39 of Schedule 3 to the Pensions (Northern Ireland) Order 1995 and paragraph 19 of Schedule 9 to the Welfare Reform and Pensions (Northern Ireland) Order 1999; section 49 was amended by paragraph 40 of Schedule 3 to the Pensions (Northern Ireland) Order 1995 and paragraph 61 of Schedule 1 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999; and section 50 was amended by paragraph 41 of Schedule 3 to the Pensions (Northern Ireland) Order 1995 and paragraph 62 of Schedule 1 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999

[^f00026]: Section 51 was amended by Article 138(1) of, and paragraph 42 of Schedule 3 to, the Pensions (Northern Ireland) Order 1995, paragraph 63 of Schedule 1 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 and paragraph 7(2) of Schedule 2 to the Welfare Reform and Pensions Act 1999 (c. 30); section 52 was amended by paragraph 43 of Schedule 3 to the Pensions (Northern Ireland) Order 1995 and paragraph 64 of Schedule 1 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999; section 53 was amended by paragraph 65 of Schedule 1 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999; section 54 was amended by paragraph 44 of Schedule 3 to the Pensions (Northern Ireland) Order 1995 and paragraph 6(1) of Schedule 5 to the Child Support, Pensions and Social Security Act 2000 (c. 19); section 57 was amended by paragraph 47 of Schedule 3 to the Pensions (Northern Ireland) Order 1995 paragraph 66 of Schedule 1 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 and paragraph 6(2) of Schedule 5 to the Child Support, Pensions and Social Security Act 2000; section 58 was amended by paragraph 48 of Schedule 3 to the Pensions (Northern Ireland) Order 1995; and section 59 was amended by paragraph 49 of Schedule 3 to the Pensions (Northern Ireland) Order 1995, paragraph 67 of Schedule 1 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 and paragraph 6(3) of Schedule 5 to the Child Support, Pensions and Social Security Act 2000

[^f00028]: Sections 83 to 86 were amended respectively by paragraphs 18 to 21 of Schedule 1 to S.R. 2005 No. 433

[^f00029]: Section 89A was inserted by Article 149 of the Pensions (Northern Ireland) Order 1995 and amended by paragraph 23 of Schedule 9 to the Welfare Reform and Pensions (Northern Ireland) Order 1999

[^f00030]: Section 105 was amended by Article 55 of the Pensions (Northern Ireland) Order 1995 and paragraph 22 of Schedule 1 to S.R. 2005 No. 433 and section 106 was amended by Article 53(4) of the Pensions (Northern Ireland) Order 1995 and paragraph 23 of Schedule 1 to S.R. 2005 No. 433

[^f00031]: Section 125 was amended by paragraph 23 of Schedule 1 to the Pensions (Northern Ireland) Order 1995, paragraph 28 of Schedule 9 to the Welfare Reform and Pensions (Northern Ireland) Order 1999 and paragraph 16 of the Schedule to S.R. 2005 No. 434 and section 128 was amended by paragraph 24 of Schedule 1 to the Pensions (Northern Ireland) Order 1995

[^f00032]: Section 155 was amended by paragraph 33 of Schedule 1 to the Pensions (Northern Ireland) Order 1995

[^f00033]: Article 37 was amended by Article 257 of the Pensions (Northern Ireland) Order 2005

Editorial notes

Treatment of overseas residents: Article 66A of the 1995 Order

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Meaning of “European employer” and “host EEA state” in Part VII of the Order

Register of occupational and personal pension schemes

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Modifications of pensions legislation in relation to European members of cross-border schemes

Ring-fencing of assets

Relevant legal requirements for the purposes of Article 269

Manner of applying to the Regulator under regulations 4 to 6 and 9 to 11

Amendment of the Occupational Pension Schemes (Trust and Retirement Benefits Exemption) Regulations

Treatment of overseas residents: Article 66A of the 1995 Order

Cross-border transfers: requirements for receiving schemes

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Cross-border transfers: requirements for transferring schemes

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