The Occupational and Personal Pension Schemes (Disclosure of Information) Regulations (Northern Ireland) 2014

SCHEDULE 7 — Information to be given by schemes that relates to accessing benefits and to benefit adjustments

PART 1 — Information to be given to persons having an opportunity to select an annuity

1

A statement that the person has an opportunity to select an annuity.

2

A statement that the person has an opportunity to select the provider of the annuity.

3

A statement that different annuities have different features and different rates of payment including annuities that provide—

• (a) the same payments every year;

• (b) increasing payments every year;

• (c) payments only for the person;

• (d) payments for the person’s spouse or civil partner;

• (e) a guarantee on the early death of the person.

4

Either—

• (a) an explanation of the characteristic features of the annuities referred to in paragraph 3, or

• (b) a copy of guidance giving that explanation that has been prepared or approved by the Regulator.

5

A statement that the person should consider taking advice about which annuity is most suitable for that person.

PART 2 — Information on accessing benefits for members and survivors

6

The amount of benefit that is payable.

7

If benefit is payable periodically—

• (a) any conditions for continuing to make the payments, and

• (b) any provisions which would allow the payments to be altered.

8

Any rights and options that persons have on the death of the member or beneficiary of the scheme.

9

Any procedures for exercising the rights and options referred to in paragraph 8.

10

The provisions (or, as the case may be, a statement that there are no provisions) under which the pension payable to the survivor of a member or beneficiary of the scheme may or will be increased or decreased and the extent to which such or decreases are dependent on the exercise of a discretion.

SCHEDULE 8 — Information to be given by schemes about winding up

PART 1 — Information to be given by occupational pension schemes during winding up

1

A statement that the scheme is being wound up.

2

The reasons why the scheme is being wound up.

3

Where Article 22[^f00060] of the 1995 Order (circumstances in which following provisions apply) applies, a statement that at least one of the trustees of the scheme is required to be an independent person by Article 23[^f00061] of that Order.

4

In the case of active members, whether death in service benefits will continue to be payable.

5

A summary of the action that is being taken, and that has been taken, to—

• (a) establish the scheme’s liabilities, and

• (b) recover any assets.

6

An estimate of when—

• (a) the scheme’s liabilities are likely to be established, and

• (b) any assets are likely to be recovered.

7

Except in the case of a collective money purchase scheme, either —

• (a) an indication of the extent to which (if at all) the actuarial value of accrued rights or benefits are likely to be reduced, or

• (b) a statement that there is insufficient information to provide such an indication.

PART 2 — Information to be given by occupational pension schemes after winding up

8

Whether the member or beneficiary’s benefits are reduced because the scheme’s resources are not sufficient to meet its liabilities.

9

The amount of any reduction of the member’s, or beneficiary’s, benefits.

10

Who has or will become liable for the payment of the member’s, or beneficiary’s, benefits.

PART 3 — Information to be given by personal pension schemes after winding up

11

• (1) The amount of—

• (a) contributions (before the making of any deductions), including a nil amount, credited to the member under the scheme during the period of 12 months preceding a date specified by the managers of the scheme, and

• (b) where the scheme was, at any time before the abolition date, an appropriate scheme, the minimum contributions paid by HMRC in respect of the member in that 12 month period that is attributable to section 41(1) of the 1993 Act identifying separately that part of the contributions that is attributable to tax relief on the employee’s share of minimum contributions, being the difference between that share and the grossed-up equivalent of that share.

• (2) In sub-paragraph (1)(b) the expressions “employee’s share” and “grossed-up equivalent” have the meanings given to them by section 202(3) and (4) of the Finance Act 2004 (minimum contributions under pensions legislation).

12

At a date specified by the managers of the scheme—

• (a) the value of the member’s accrued rights under the scheme, and

• (b) if different, the value of the cash equivalent calculated in accordance with regulations 3 and 4 of the Personal Pension Schemes (Transfer Values) Regulations (Northern Ireland) 1987 (calculation and verification and increases and reductions of cash equivalents).

13

The options available to a member for preserving, transferring or otherwise disposing of the member’s accrued rights under the scheme.

14

An account of the amount by which the member’s accrued rights have been reduced and of the action taken by the managers of the scheme, or which is open to the member to take, in order, so far as may be possible, to restore the value of the member’s accrued rights under the scheme.

PART 4 — Report under Article 72A of the 1995 Order

15

Where a report has been made to the Regulator under Article 72A[^f00062] of the 1995 Order (reports to Authority about winding up), a copy of that report.

PART 5 — Information on expected benefits

16

An estimate of the amount of the member’s and beneficiary’s benefits that are expected to be payable from normal pension age or death.

SCHEDULE 9 — Consequential amendments

1

In the Occupational Pension Schemes (Preservation of Benefit) Regulations (Northern Ireland) 1991[^f00063]—

• (a) in regulation 1 (interpretation) after paragraph (3)[^f00064] add—

(4) Any information or documents required to be furnished under these Regulations to a person, may be given in accordance with regulations 26 to 28 of the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations (Northern Ireland) 2014 (giving information and documents).

• (b) in regulation 9(6)(c)[^f00065] (bought out benefits) for the words from “and the notice” to “his last known address” substitute “(the notice being sent to the member in accordance with regulations 26 to 28 of the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations (Northern Ireland) 2014 (giving information and documents)”.

2

In regulation 3(3) of the Occupational Pension Schemes (Contracting-out) Regulations (Northern Ireland) 1996[^f00066] (notices by employers of intended election)—

• (a) in sub-paragraph (a) for head (i) substitute—

(i) sending it to the earner in accordance with regulations 26 to 28 of the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations (Northern Ireland) 2014 (giving information and documents); (ia) delivering it to the earner, or

• (b) for sub-paragraph (b) substitute—

(b) to any other person, by— (i) sending it to that person in accordance with regulations 26 to 28 of the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations (Northern Ireland) 2014 (giving information and documents), or (ii) delivering it to that person.

3

In regulation 11 of the Occupational Pension Schemes (Transfer Values) Regulations (Northern Ireland) 1996[^f00067] (disclosure) after paragraph (6) add—

(7) The trustees may provide any information or notification under this regulation in accordance with regulations 26 to 28 of the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations (Northern Ireland) 2014 (giving information and documents).

4

In the Occupational Pension Schemes (Winding Up) Regulations (Northern Ireland) 1996[^f00068]—

• (a) in regulation 7 (requirements applicable to notices of discharge under regulation 6) after paragraph (10) add—

(11) A discharge notice and any notice under paragraph (3) may be given in accordance with regulations 26 to 28 of the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations (Northern Ireland) 2014 (giving information and documents).

• (b) in regulation 11(2) (records and information) after “in writing” insert “in accordance with regulations 26 to 28 of the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations (Northern Ireland) 2014 (giving information and documents)”.

5

In the Occupational Pension Schemes (Requirement to obtain Audited Accounts and a Statement from the Auditor) Regulations (Northern Ireland) 1997[^f00069]—

• (a) in regulation 2 (requirement of trustees or managers to obtain documents) after paragraph (2)[^f00070] insert—

(2AA) Information may be made available under paragraph (2) in accordance with regulations 26 to 28 of the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations (Northern Ireland) 2014 (giving information and documents).

• (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6

In regulation 6(5)(b)(ii) of the Occupational Pension Schemes (Discharge of Liability) Regulations (Northern Ireland) 1997[^f00073] (further conditions on which liability may be discharged) for the words from “the notice,” to “last known address” substitute “the notice to the widow, widower or surviving civil partner in accordance with regulations 26 to 28 of the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations (Northern Ireland) 2014 (giving information and documents)”.

7

After regulation 10 of the Pensions on Divorce etc. (Provision of Information) Regulations (Northern Ireland) 2000[^f00074] (provision of information after receipt of an earmarking order) add—

(11) (1) Subject to paragraph (2), a person required to provide information under regulation 2, 4, 6, 7, 8 or 10 must provide that information in accordance with regulations 26 to 28 of the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations (Northern Ireland) 2014 (giving information and documents). (2) Information may be provided to the court by means of an electronic communication only where the court has given its permission. (3) In this regulation “electronic communication” has the meaning given by section 4(1) of the Electronic Communications Act (Northern Ireland) 2001[^f00075].

8

In the Pension Sharing (Pension Credit Benefit) Regulations (Northern Ireland) 2000[^f00076]—

• (a) in regulation 1(5) for “Without” substitute “Subject to the following provisions of these Regulations, without”;

• (b) in regulation 8(6)(a) (bought out benefits) for “sent to that person at his last known address” substitute “given in accordance with regulations 26 to 28 of the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations (Northern Ireland) 2014 (giving information and documents)”;

• (c) in regulation 10(5)(a) (transfer of a person’s pension credit rights without consent) for “sent to that person at his last known address” substitute “given in accordance with regulations 26 to 28 of the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations (Northern Ireland) 2014 (giving information and documents)”;

• (d) in regulation 15(5)(b) (further conditions on which liability may be discharged) for “sent to that person at his last known address” substitute “given in accordance with regulations 26 to 28 of the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2014 (giving information and documents)”.

9

In the Stakeholder Pension Schemes Regulations (Northern Ireland) 2000[^f00077]—

• (a) in regulation 1(3) (interpretation)—

• (i) in the definition of “non-contributing member”[^f00078]—

• (aa) omit paragraph (a);

• (bb) in paragraph (b) omit “in relation to a personal pension scheme,”;

• (ii) for the definition of “the relevant guidance”[^f00079] substitute—

• “relevant guidance” means the document entitled “AS TM1: Statutory Money Purchase Illustrations” that is adopted or prepared, and from time to time revised, by the Financial Reporting Council Limited[^f00080];

• (b) in regulation 18(7)[^f00081] (disclosure of information to members)—

• (i) in sub-paragraph (a) for “manager;” substitute “manager, and”;

• (ii) in sub-paragraph (b)(ii) for “delivered, and” substitute “delivered.”;

• (iii) omit sub-paragraph (c);

• (c) in regulation 18A—

• (i) in paragraph (1) for “Where a” substitute “Subject to paragraph (1A), where a”;

• (ii) after paragraph (1) insert—

(1A) The information mentioned in paragraph (1) need not but may, nevertheless, be given in respect of a statement year where— (a) the statement year is the first to end on or after the date the person became a member of the scheme, and (b) the end of that statement year falls at a time when— (i) no contributions have been credited to the scheme in respect of the person, or (ii) the person has the right to opt out of the scheme under section 8 of the Pensions (No. 2) Act (Northern Ireland) 2008[^f00082] (jobholder’s right to opt out). (1B) Where— (a) the information is not provided to the person by virtue of paragraph (1A), and (b) contributions have been credited in respect of the member in respect of the statement year mentioned in paragraph (1A)(a), it must be provided no later than the information that relates to the next following statement year.

• (iii) after paragraph (2) insert—

(2A) For the purposes of paragraph (2), the calculation of the amount of the pension mentioned in that paragraph may take account of a lump sum.

• (iv) in paragraph (4)—

• (aa) in sub-paragraph (c)(iii) for “behalf;” substitute “behalf, or”;

• (bb) in sub-paragraph (d)(iii) for “date, or” substitute “date.”;

• (cc) omit sub-paragraph (e);

• (d) in regulation 18B[^f00083]—

• (i) in paragraph (1)(b) omit the words from “and about annuities” to “relevant guidance”;

• (ii) omit paragraphs (3) and (4);

• (e) in regulation 18C (service of information by a scheme) for paragraph (4) substitute—

(4) Where— (a) a member or beneficiary was a member or beneficiary of the scheme on 1st December 2010, and (b) relevant information was not given by the trustees or manager of the scheme before that date by the methods described in paragraph (1)(b), relevant information may not be furnished or given to the member or beneficiary in accordance with paragraph (1)(b) unless the trustees or manager of the scheme have given that member or beneficiary the written notice referred to in paragraph (5). (4A) The written notice mentioned in paragraph (4) must not be given by the methods mentioned in paragraph (1)(b).

• (f) in regulation 18E (provision of information on a website)—

• (i) in paragraph (1) for “This regulation sets” substitute “This regulation and regulation 18F set”;

• (ii) for paragraph (2) substitute—

(2) When a website is used for the first time to make available relevant information, a notification must be given to the recipient.

• (iii) for paragraph (4) substitute—

(4) Subject to regulation 18F, each time a website is used at a subsequent time to make available information or documents, a notification must be given to the recipient. (4A) The notification referred to in paragraph (4) must state that the information or document is available on the website. (4B) The notifications mentioned in paragraphs (2) and (4) must not be given by making them available on a website.

• (iv) omit paragraph (6);

• (v) in paragraph (7) after “this regulation” insert “and regulation 18F”;

• (g) after regulation 18E insert—

(18F) (1) The notification mentioned in regulation 18E(4) need not be given where paragraphs (2) to (4) of this regulation are satisfied. (2) This paragraph is satisfied where— (a) the trustees or manager of the scheme have given the recipient at least 2 documents by either of the following methods— (i) given by hand, or (ii) sent to the recipient’s last known postal address, and (b) each of those documents— (i) asks the recipient to give that recipient’s electronic address to the trustees or manager of the scheme except where the trustees or manager of the scheme do not have the facility for sending information or documents to that address, and (ii) states that the recipient may request in writing that information or documents are not given by means of an electronic communication. (3) This paragraph is satisfied where— (a) paragraph (2) is satisfied, and (b) the trustees or manager of the scheme have given the recipient, by either of the methods mentioned in paragraph (2)(a), a further document that— (i) meets the requirements of paragraph (2)(b), and (ii) states that further information and documents will be available to read on the website and that no further notifications will be sent to the recipient. (4) This paragraph is satisfied where— (a) paragraphs (2) and (3) are satisfied, and (b) the trustees or manager of the scheme— (i) do not know the recipient’s electronic address or do not have the facility for sending information or documents to that address, and (ii) have not received a written request that information or documents are not given to the recipient by means of an electronic communication. (5) Where the information to be made available is that required by regulation 18A(1), the notification referred to in regulation 18E(4) need only be given as required by regulation 18A(1).

• (h) in paragraph 6 of Schedule 3[^f00084] (information for members)—

• (i) in sub-paragraph (c) for “scheme, and” substitute “scheme;”;

• (ii) for sub-paragraph (d) substitute—

(d) a statement of any assumptions made relating to the lump sum, the level of increases in the pension and the pension payable to the spouse or civil partner, and (e) a statement of any changes to the assumptions mentioned in sub-paragraph (d) that were used for the previous information given under regulation 18A(2).

10

In regulation 5A of the Personal Pension Schemes (Payments by Employers) Regulations (Northern Ireland) 2000[^f00085] (the issue of payment statements to an employee) after paragraph (5) add—

(6) A statement referred to in paragraph (1) may be issued in accordance with regulations 26 to 28 of the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations (Northern Ireland) 2014 (giving information and documents).

11

In regulation 7 of the Occupational Pension Schemes (Winding Up Notices and Reports, etc.) Regulations (Northern Ireland) 2002[^f00086] (applications to the Authority to modify schemes to secure winding up)—

• (a) in paragraph (3) for sub-paragraph (a) substitute—

(a) to all members of the scheme (except a member mentioned in paragraph (3A)) in accordance with regulations 26 to 28 of the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations (Northern Ireland) 2014 (giving information and documents), and

• (b) after paragraph (3) insert—

(3A) A member referred to in paragraph (3)(a) is a member— (a) whose present postal address and electronic address are not known to the trustees or managers of the scheme, and (b) in respect of whom the trustees or managers of the scheme have sent correspondence to that member’s last known— (i) postal address and that correspondence has been returned, or (ii) electronic address and the trustees or managers of the scheme are satisfied that that correspondence has not been delivered.

12

In regulation 13 of the Occupational Pension Schemes (Independent Trustee) Regulations (Northern Ireland) 2005[^f00087] (disclosure requirements and penalty) after paragraph (8) add—

(9) The appointed trustee may give any information under this regulation in accordance with regulations 26 to 28 of the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations (Northern Ireland) 2014 (giving information and documents).

13

In the Occupational Pension Schemes (Winding up, etc.) Regulations (Northern Ireland) 2005[^f00088]—

• (a) in regulation 6(6) (adjustments to discretionary awards) for “given by post” substitute “given in accordance with regulations 26 to 28 of the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations (Northern Ireland) 2014 (giving information and documents)”;

• (b) in regulation 7(6) (adjustments to survivors’ benefits) for “given by post” substitute “given in accordance with regulations 26 to 28 of the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations (Northern Ireland) 2014 (giving information and documents).”.

14

In regulation 11 of the Occupational and Personal Pension Schemes (Consultation by Employers) Regulations (Northern Ireland) 2006[^f00089] (requirement to provide information) after paragraph (2) add—

(3) Information provided under this regulation may be provided in accordance with regulations 26 to 28 of the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations (Northern Ireland) 2014 (giving information and documents).

15

In the Occupational Pension Schemes (Payments to Employer) Regulations (Northern Ireland) 2006[^f00090]—

• (a) in regulation 10 (notification to members) after paragraph (3) add—

(4) The trustees of the scheme may give the notice mentioned in paragraph (1) and provide a copy of the relevant valuation certificate mentioned in paragraph (2) in accordance with regulations 26 to 28 of the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations (Northern Ireland) 2014 (giving information and documents).

• (b) in regulation 15 (notice of proposal to distribute excess assets to the employer) after paragraph (5) add—

(6) A notice under this regulation may be sent in accordance with regulations 26 to 28 of the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations (Northern Ireland) 2014 (giving information and documents).

16

In regulation 20 of the Pensions (2008 Act) (Abolition of Contracting-out for Defined Contribution Pension Schemes) (Consequential Provisions) Regulations (Northern Ireland) 2012[^f00091] for paragraph (4) (amendment of the Stakeholder Pension Schemes Regulations) substitute—

(4) In Schedule 3 (information for members)— (a) in paragraph 1 omit sub-paragraph (d); (b) in paragraph 2 omit sub-paragraphs (e), (f) and (g).

SCHEDULE 10 — Consequential revocations

Column (1)	Column (2)	Column (3)
Citation	Reference	Extent of evocation
The Personal Pension Schemes (Disclosure of Information) Regulations (Northern Ireland) 1987	S.R. 1987 No. 288	The whole Regulations
The Personal and Occupational Pension Schemes (Tax Approval and Miscellaneous Provisions) Regulations (Northern Ireland) 1988	S.R. 1988 No. 107	Regulation 6
The Occupational and Personal Pension Schemes (Miscellaneous Amendments) Regulations (Northern Ireland) 1992	S.R. 1992 No. 304	Regulations 18 to 24
The Occupational and Personal Pension Schemes (Consequential Amendments) Regulations (Northern Ireland) 1994	S.R. 1994 No. 300	Paragraph 13 of Schedule 2
The Occupational and Personal Pension Schemes (Miscellaneous Amendments) Regulations (Northern Ireland) 1995	S.R. 1995 No. 7	Regulation 5
The Personal and Occupational Pension Schemes (Miscellaneous Amendments) Regulations (Northern Ireland) 1996	S.R. 1996 No. 95	Regulation 3
The Personal Pension Schemes (Appropriate Schemes and Disclosure of Information) (Miscellaneous Amendments) Regulations (Northern Ireland) 1996	S.R. 1996 No. 508	Regulation 2
The Occupational Pension Schemes (Disclosure of Information) Regulations (Northern Ireland) 1997	S.R. 1997 No. 98	The whole Regulations
The Personal and Occupational Pension Schemes (Miscellaneous Amendments) Regulations (Northern Ireland) 1997	S.R. 1997 No. 160	Paragraphs 1 and 19 of the Schedule
The Personal and Occupational Pension Schemes (Miscellaneous Amendments) Regulations (Northern Ireland) 1999	S.R. 1999 No. 486	Regulations 13 and 15
The Stakeholder Pension Schemes Regulations (Northern Ireland) 2000	S.R. 2000 No. 262	Regulations 26 and 31
The Pension Sharing (Consequential and Miscellaneous Amendments) Regulations (Northern Ireland) 2000	S.R. 2000 No. 335	Regulations 2 and 5
The Personal Pension Schemes (Payments by Employers) Regulations (Northern Ireland) 2000	S.R. 2000 No. 349	Regulation 1(5)
The Occupational Pension Schemes (Winding Up Notices and Reports, etc.) Regulations (Northern Ireland) 2002	S.R. 2002 No. 74	Regulation 14
The Occupational and Personal Pension Schemes (Disclosure of Information) (Amendment) Regulations (Northern Ireland) 2002	S.R. 2002 No. 410	Regulations 2, 3 and 4(2)(c)
The Social Security and Pensions (Financial Services and Markets Act 2000) (Consequential Amendments) Regulations (Northern Ireland) 2003	S.R. 2003 No. 256	Regulation 2
The Personal and Occupational Pension Schemes (Indexation and Disclosure of Information) (Miscellaneous Amendments) Regulations (Northern Ireland) 2005	S.R. 2005 No. 170	Regulations 17 to 20
The Occupational Pension Schemes (Winding up, etc.) Regulations (Northern Ireland) 2005	S.R. 2005 No. 171	Paragraph 10 of the Schedule
The Occupational Pension Schemes (Scheme Funding) Regulations (Northern Ireland) 2005	S.R. 2005 No. 568	Paragraphs 6 and 7 of Schedule 3
The Occupational Pension Schemes (Republic of Ireland Schemes Exemption (Revocation) and Tax Exempt Schemes (Miscellaneous Amendments)) Regulations (Northern Ireland) 2006	S.R. 2006 No. 65	Regulation 3
The Occupational Pension Schemes (Winding up Procedure Requirement) Regulations (Northern Ireland) 2006	S.R. 2006 No. 297	Regulation 3
The Occupational and Personal Pension Schemes (Miscellaneous Amendments) Regulations (Northern Ireland) 2007	S.R. 2007 No. 185	Regulations 2, 8 and 13(3)
The Occupational Pension Schemes (Internal Dispute Resolution Procedures) (Consequential and Miscellaneous Amendments) Regulations (Northern Ireland) 2008	S.R. 2008 No. 116	Regulation 6(2)
The Occupational and Personal Pension Schemes (Miscellaneous Amendments) Regulations (Northern Ireland) 2009	S.R. 2009 No. 115	Regulation 9
The Occupational, Personal and Stakeholder Pension Schemes (Disclosure of Information) (Amendment) Regulations (Northern Ireland) 2010	S.R. 2010 No. 373	Regulations 2 and 3
The Occupational and Personal Pension Schemes (Miscellaneous Amendments) Regulations (Northern Ireland) 2011	S.R. 2011 No. 89	Regulation 2
The Pensions (2008 Act) (Abolition of Contracting-out for Defined Contribution Pension Schemes) (Consequential Provisions) Regulations (Northern Ireland) 2012	S.R. 2012 No. 120	Regulations 4, 8, 13(4), 15, 16, 17 and 19
The Pensions (Financial Reporting Council) (Amendment) Regulations (Northern Ireland) 2012	S.R. 2012 No. 294	Paragraphs 1, 6 and 7 of the Schedule
The Occupational Pension Schemes (Disclosure of Information) (Amendment) Regulations (Northern Ireland) 2012	S.R. 2012 No. 331	The whole Regulations

Signed

Sealed with the Official Seal of the Department for Social Development on 13th March 2014

Anne McCleary — A senior officer of the Department for Social Development

Explanatory note

(This note is not part of the Regulations)

EXPLANATORY NOTE

These Regulations impose requirements on occupational pension schemes and personal pension schemes relating to the provision of information. They replace the Personal Pension Schemes (Disclosure of Information) Regulations (Northern Ireland) 1987 and the Occupational Pension Schemes (Disclosure of Information) Regulations (Northern Ireland) 1997 which are now revoked. The provisions of those Regulations which are carried forward are consolidated and amended.

Part 1 contains general provisions. Regulation 2 provides for interpretation. Regulation 3 makes provision relating to recognised trades unions. Regulation 4 sets out the application of the Regulations and indicates which of the duties apply in particular cases. Regulation 5 provides for the imposition of civil penalties for breach of duty by an occupational pension scheme.

Part 2 contains provisions concerning the information that must be given at the initial stage of membership of a pension scheme.

Part 3 contains provision concerning the information that must be given when there are changes to pension schemes.

Part 4 contains provision concerning information that must be given on request.

Part 5 contains provision concerning information that must be given relating to the funding of schemes and the benefits that the schemes may provide.

Part 6 contains provision concerning the information that must be given when the benefits from the scheme are to be accessed.

Part 7 contains provision concerning the information that must be given when the pension in payment changes.

Part 8 contains provisions concerning the information that must be given when schemes are winding up.

Part 9 contains provisions concerning the giving of information or documents required to be given under the Regulations.

Part 10 makes consequential amendments and revocations.

As these Regulations, in so far as they are made under Part 2 of the Pensions (Northern Ireland) Order 1995 (“the 1995 Order”) and Part 5 of the Welfare Reform and Pensions (Northern Ireland) Order 1999 (“the 1999 Order”), make in relation to Northern Ireland only provision corresponding to provision contained in regulations made by the Secretary of State for Work and Pensions in relation to Great Britain, the requirement for consultation does not apply by virtue of Article 117(2)(e) of the 1995 Order and Article 73(9) of the 1999 Order.

An assessment of the impact of these Regulations is detailed in a Regulatory Impact Assessment, a copy of which has been laid in the Business Office and the Library of the Northern Ireland Assembly. Copies of the Assessment are available from the Department for Social Development, Social Security Policy and Legislation Division, Level 1, James House, 2-4 Cromac Avenue, Gasworks Business Park, Ormeau Road, Belfast BT7 2JA or from the website: http://www.dsdni.gov.uk/index/ssa/ssani-publications/ssani-pensions-publications.htm. A copy of the Assessment is also annexed to the Explanatory Memorandum which is available alongside this Statutory Rule on the website: http://www.legislation.gov.uk/nisr.

Footnotes

[^f00001]: 1993 c. 49; section 109 was amended by section 48 of the Child Support, Pensions and Social Security Act (Northern Ireland) 2000 (c. 4 (N.I.)), paragraph 13 of Schedule 10 to the Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I.1)), paragraph 4 of Schedule 5 to the Pensions Act (Northern Ireland) 2008 (c. 1 (N.I.)) and paragraph 15 of the Schedule to S.R. 2005 No. 434; section 164 was substituted by Article 151(1) of the Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213 (N.I. 22)) and subsection (4) was amended by paragraph 22 of Schedule 10 to the Pensions (Northern Ireland) Order 2005; section 178(1) was amended by Parts 3 and 4 of Schedule 5 to the Pensions (Northern Ireland) Order 1995

[^f00002]: S.I. 1995/3213 (N.I. 22); Article 41 was amended by paragraph 10(1) of Schedule 5 to the Child Support, Pensions and Social Security Act (Northern Ireland) 2000, paragraph 46 of Schedule 10, and Schedule 11, to the Pensions (Northern Ireland) Order 2005 and paragraph 22 of the Schedule to S.R. 2005 No. 434

[^f00003]: S.I. 1999/3147 (N.I. 11); Article 21(1) was amended by paragraph 108 of Schedule 29 to the Civil Partnership Act 2004 (c. 33)

[^f00004]: See Article 8(b) of S.R. 1999 No. 481

[^f00005]: S.I. 2005/255 (N.I. 1)

[^f00006]: 2001 c. 9 (N.I.); the definition of “electronic communication” in section 4(1) was amended by paragraph 170 of Schedule 17 to the Communications Act 2003 (c. 21)

[^f00007]: The definition of “member” was amended by paragraph 50(2) of Schedule 9 to the Welfare Reform and Pensions (Northern Ireland) Order 1999

[^f00008]: S.I. 1996/1919 (N.I. 16)

[^f00009]: The Pensions Regulator can be contacted at Napier House, Trafalgar Place, Brighton BN1 4DW or at www.thepensionsregulator.gov.uk

[^f00010]: 2004 c. 35

[^f00011]: The Financial Reporting Council can be contacted at 5th Floor, Aldwych House, 71-91 Aldwych, London WC2B 4HN and at www.frc.org.uk

[^f00012]: 2004 c. 12; section 153 was amended by paragraphs 2 and 3 of Schedule 10 to the Finance Act 2005 (c. 7)

[^f00013]: 1954 c. 33 (N.I.)

[^f00014]: See section 1 of the Pension Schemes (Northern Ireland) Act 1993

[^f00015]: S.I. 1972/1073 (N.I. 10); Article 9 was amended by Article 34 of the Local Government (Northern Ireland) Order 2005 (S.I. 2005/1968 (N.I. 18))

[^f00016]: 1965 c. 18 (N.I.)

[^f00017]: S.I. 1976/1779

[^f00018]: Article 3 was amended by Article 262(3) of the Pensions (Northern Ireland) Order 2005, Article 16(2) of S.I. 2006/745 and paragraph 37(a) of Schedule 4 to the Pensions Act (Northern Ireland) 2008

[^f00019]: 1963 c. xxxii

[^f00020]: S.R. 2010 No. 122 to which there are amendments not relevant to these Regulations

[^f00021]: Article 4 was amended by paragraph 67 of Schedule 10, and Schedule 11, to the Pensions (Northern Ireland) Order 2005 and paragraph 38 of Schedule 4 to the Pensions Act (Northern Ireland) 2008

[^f00022]: 1999 c. 30

[^f00023]: 2008 c. 13 (N.I.)

[^f00024]: See section 175 of the Pension Schemes (Northern Ireland) Act 1993

[^f00025]: S.R. 1996 No. 621; regulation 2 was amended by paragraph 1 of the Schedule to S.R. 2005 No. 171

[^f00026]: Paragraphs (4) and (5) were added by section 45(2) of the Child Support, Pensions and Social Security Act (Northern Ireland) 2000 and amended by paragraph 63(3) and (4) of Schedule 10 to the Pensions (Northern Ireland) Order 2005

[^f00027]: S.R. 2005 No. 268

[^f00028]: 1988 c.1; sections 590 and 591 were repealed by Schedule 42 to the Finance Act 2004

[^f00029]: Section 611A was inserted by paragraph 15 of Schedule 6 to the Finance Act 1989 (c. 26) and repealed by Schedule 42 to the Finance Act 2004

[^f00030]: Chapter 4 of Part 14 was repealed by Schedule 42 to the Finance Act 2004

[^f00033]: See section 1 of the Pension Schemes (Northern Ireland) Act 1993

[^f00034]: 1963 c. xxxii

[^f00035]: 2004 c. 12; section 153 was amended by paragraphs 2 and 3 of Schedule 10 to the Finance Act 2005

[^f00037]: 2008 c. 30

[^f00038]: The Pensions Advisory Service can be contacted at 11 Belgrave Road, London SW1V 1RB or at www.pensionsadvisoryservice.org.uk

[^f00039]: The Pensions Ombudsman is appointed under section 145(2) of the Pension Schemes Act 1993 (c. 48) and can be contacted at 11 Belgrave Road, London SW1V 1RB or at www.pensions-ombudsman.org.uk

[^f00041]: Article 50 was substituted by Article 250 of the Pensions (Northern Ireland) Order 2005

[^f00042]: Article 41 was amended by paragraph 10(1) of Schedule 5 to the Child Support, Pensions and Social Security Act (Northern Ireland) 2000, paragraph 46 of Schedule 10 and Schedule 11 to the Pensions (Northern Ireland) Order 2005 and paragraph 22 of the Schedule to S.R. 2005 No. 434

[^f00043]: Article 85 was amended by the paragraph 58 of Schedule 10 to the Pensions (Northern Ireland) Order 2005

[^f00044]: Article 35 was substituted by Article 221 of the Pensions (Northern Ireland) Order 2005

[^f00045]: Article 210A was inserted by regulation 2 of S.R. 2006 No. 297

[^f00046]: Part 4A was inserted by Article 34 of the Welfare Reform and Pensions (Northern Ireland) Order 1999

[^f00047]: 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 97I was inserted by Article 34 of the Welfare Reform and Pensions (Northern Ireland) Order 1999

[^f00048]: Section 90 was amended by Article 150 of the Pensions (Northern Ireland) Order 1995, paragraph 24 of Schedule 9 to the Welfare Reform and Pensions (Northern Ireland) Order 1999 and paragraph 9 of Schedule 10 to the Pensions (Northern Ireland) Order 2005

[^f00049]: Article 35 was substituted Article 221 of the Pensions (Northern Ireland) Order 2005

[^f00050]: Article 40 was amended by paragraph 45 of Schedule 10 to the Pensions (Northern Ireland) Order 2005, Article 152(2) of S.I. 2001/3649 and Article 26 of S.I. 2004/355

[^f00051]: S.R. 2005 No. 569; regulation 13 was amended by regulation 7 of S.R. 2006 No. 141

[^f00052]: Article 37 was substituted by Article 227 of the Pensions (Northern Ireland) Order 2005 and amended by section 105 of the Pensions (No. 2) Act (Northern Ireland) 2008

[^f00053]: The date appointed for the coming into operation of section 13(1) of the Pensions Act (Northern Ireland) 2008 was 6th April 2012

[^f00054]: Section 38A was inserted by Article 134(4) of the Pensions (Northern Ireland) Order 1995 and amended by paragraph 96 of Schedule 6 to the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10), paragraph 52 of Schedule 1 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999, paragraph 7 of Schedule 10 to the Welfare Reform and Pensions Act 1999 (c. 30), paragraph 42 of Schedule 1 to the National Insurance Contributions Act 2002 (c. 19), paragraph 17 of Schedule 4 to the Pensions Act (Northern Ireland) 2008, paragraph 11 of Schedule 7 to the Pensions (No. 2) Act (Northern Ireland) 2008 and Article 4(8) of S.R. 2012 No. 124

[^f00055]: S.I. 1986/1888 (N.I. 18); Article 9 was repealed by Part 1 of Schedule 4 to the Pension Schemes (Northern Ireland) Act 1993; see also paragraph 21 of Schedule 5 to that Act

[^f00056]: Section 41 was amended by Article 135(2) to (4) of, and Part 3 of Schedule 5 to, the Pensions (Northern Ireland) Order 1995, paragraph 56 of Schedule 1 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999, paragraph 21 of Schedule 4 to the Pensions Act (Northern Ireland) 2008 and paragraph 12 of Schedule 7 to the Pensions (No. 2) Act (Northern Ireland) 2008

[^f00057]: 2004 c. 12

[^f00058]: 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 97I was inserted by Article 34 of the Welfare Reform and Pensions (Northern Ireland) Order 1999

[^f00059]: S.R. 1987 No. 290; regulations 3 and 4 were substituted by paragraph 1(3) and (4) of Schedule 2 to S.R. 2008 No. 370 and regulation 3 was amended by regulation 2 of S.R. 2008 No. 388

[^f00060]: Article 22 was amended by Article 32(2) of, and paragraph 34 of Schedule 10 to, the Pensions (Northern Ireland) Order 2005 and paragraph 158 of Schedule 1 to S.I. 2009/1941

[^f00061]: Article 23 was substituted by Article 32(3) of the Pensions (Northern Ireland) Order 2005

[^f00062]: Article 72A was inserted by section 45(1) of the Child Support, Pensions and Social Security Act (Northern Ireland) 2000 and amended by Schedule 11 to the Pensions (Northern Ireland) Order 2005

[^f00063]: S.R. 1991 No. 37; relevant amending provisions are S.R. 1994 No. 300 and S.R. 2012 No. 124

[^f00065]: Regulation 9(6) was amended by paragraph 26(12) of Schedule 2 to S.R. 1994 No. 300 and Article 11 of S.R. 2012 No. 124

[^f00066]: S.R. 1996 No. 493 to which there are amendments not relevant to these Regulations

[^f00067]: S.R. 1996 No. 619; regulation 11(6) was amended by regulation 6 of S.R. 2009 No. 115

[^f00068]: S.R. 1996 No. 621 to which there are amendments not relevant to these Regulations

[^f00069]: S.R. 1997 No. 40; relevant amending Regulations are S.R. 1997 No. 544, S.R. 2005 No. 421 and S.R. 2006 No. 141

[^f00073]: S.R. 1997 No. 159; regulation 6 was amended by paragraph 42 of Schedule 2 to S.R. 2005 No. 433

[^f00074]: S.R. 2000 No. 142 to which there are amendments not relevant to these Regulations

[^f00075]: 2001 c. 9 (N.I.); the definition of “electronic communication” in section 4(1) was amended by paragraph 170 of Schedule 17 to the Communications Act 2003 (c. 21)

[^f00076]: S.R. 2000 No. 146 to which there are amendments not relevant to these Regulations

[^f00077]: S.R. 2000 No. 262; relevant amending provisions are S.R. 2002 No. 410, S.R. 2008 No. 365, S.R. 2010 No. 373 and S.R. 2012 Nos. 120 and 294

[^f00078]: The definition of “non-contributing member” was inserted by regulation 4(2)(c) of S.R. 2002 No. 410

[^f00079]: The definition of “relevant guidance” was substituted by paragraph 1 of the Schedule to S.R. 2008 No. 365 and amended by paragraph 7(b) of the Schedule to S.R. 2012 No. 294

[^f00080]: The Financial Reporting Council can be contacted at 5th Floor, Aldwych House, 71-91 Aldwych, London WC2B 4HN and at www.frc.org.uk

[^f00081]: Regulations 18 to 18E were substituted for regulation 18 by regulation 4(6) of S.R. 2010 No. 373

[^f00082]: 2008 c. 13 (N.I.)

[^f00083]: Regulation 18B was amended by regulation 13(3) of S.R. 2012 No. 120

[^f00084]: Schedule 3 was added by Schedule 1 to S.R. 2010 No. 373 and paragraph 6 was amended by regulation 13(4) of S.R. 2012 No. 120

[^f00085]: S.R. 2000 No. 349; regulation 5A was inserted by regulation 6 of S.R. 2006 No. 141

[^f00086]: S.R. 2002 No. 74 to which there are amendments not relevant to these Regulations

[^f00087]: S.R. 2005 No. 169; regulation 13 was amended by regulation 15 of S.R. 2009 No. 115

[^f00088]: S.R. 2005 No. 171 to which there are amendments not relevant to these Regulations

[^f00089]: S.R. 2006 No. 48 to which there are amendments not relevant to these Regulations

[^f00090]: S.R. 2006 No. 161 to which there are amendments not relevant to these Regulations

[^f00091]: S.R. 2012 No. 120

Editorial notes

[^key-00c619e4d8272aa617857363a08381f7]: Sch. 9 para. 4 in operation at 6.4.2014, see reg. 1(1)

[^key-01b5ad520c63acbb8c3bec19b3ca7562]: Reg. 29A(2A) inserted (1.10.2020 for specified purposes) by The Pension Protection Fund (Pensionable Service) and Occupational Pension Schemes (Investment and Disclosure) (Amendment and Modification) Regulations (Northern Ireland) 2018 (S.R. 2018/165), regs. 1(3)(b), 5(4)(b)

[^key-038feeb0303bd591cb8a8163c0d9fa50]: Reg. 18 in operation at 6.4.2014, see reg. 1(1)

[^key-040e1b5cba8a24f437e7639c7c641f18]: Sch. 2 para. 16 in operation at 6.4.2014, see reg. 1(1)

[^key-0778af18acde950b6f63ba759a5be85e]: Sch. 2 para. 26 substituted (6.4.2015) by The Occupational and Personal Pension Schemes (Disclosure of Information) (Amendment) Regulations (Northern Ireland) 2015 (S.R. 2015/154), regs. 1(1), 10(9)

[^key-0a11140288c0ce92967bb615fa99f332]: Sch. 1 para. 1 in operation at 6.4.2014, see reg. 1(1)

[^key-0a5fae7bca9efb785c9195d8411dde69]: Words in Sch. 3 para. 15 substituted (6.4.2015) by The Occupational and Personal Pension Schemes (Disclosure of Information) (Amendment) Regulations (Northern Ireland) 2015 (S.R. 2015/154), regs. 1(1), 11(2)

[^key-0a7279739b78b9dcc577cd1ad9aacd95]: Reg. 19(2) substituted (6.4.2015) by The Occupational and Personal Pension Schemes (Disclosure of Information) (Amendment) Regulations (Northern Ireland) 2015 (S.R. 2015/154), regs. 1(1), 7(3)

[^key-0a87aef9803a1a2163a695e444c2bfa0]: Sch. 3 para. 19 in operation at 6.4.2014, see reg. 1(1)

[^key-0aee4686bc1334947372cfc7594b48b6]: Sch. 2 para. 16A inserted (24.7.2014) by The Pensions (2012 Act) (Transitional, Consequential and Supplementary Provisions) Regulations (Northern Ireland) 2014 (S.R. 2014/204), regs. 1(1), 73(6)(a)

[^key-0b1e441ff2411d5035de2402da2faab1]: Sch. 2 para. 17 in operation at 6.4.2014, see reg. 1(1)

[^key-0b2705d5ac7edf8e7d0b9669135454fb]: Sch. 2 paras. 18A, 18B inserted (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), 13(14)(c)

[^key-0d19e9644e762b0dc255fb03545f7bda]: Sch. 8 para. 12 in operation at 6.4.2014, see reg. 1(1)

[^key-0d517e4b2e4037300d1465071040edb5]: Sch. 9 para. 15 in operation at 6.4.2014, see reg. 1(1)

[^key-0e0ed090089dd7ad2b0391edc80111ff]: Words in reg. 29A(2)(d) substituted (30.3.2024) by The Occupational Pension Schemes (Administration, Investment, Charges and Governance) (Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/79), regs. 1(1), 4(c), 6

[^key-0e5729be7bb175debf25904988e239ec]: Reg. 14 in operation at 6.4.2014, see reg. 1(1)

[^key-0eef44b87f5fb889660861a50211a287]: Sch. 3 para. 33(3) inserted (1.10.2022) by The Occupational Pension Schemes (Investment) (Employer-related Investments by Master Trusts) (Amendment) Regulations (Northern Ireland) 2022 (S.R. 2022/210), regs. 1(1), 4(b)

[^key-0ffd611bdf482e80e3980a6b78638585]: Words in Sch. 3 para. 23 substituted (6.4.2015) by The Occupational and Personal Pension Schemes (Disclosure of Information) (Amendment) Regulations (Northern Ireland) 2015 (S.R. 2015/154), regs. 1(1), 11(3)(b)

[^key-10005d03b91d4cbc8a35eb240993de4a]: Sch. 8 para. 10 in operation at 6.4.2014, see reg. 1(1)

[^key-102454c661a650d0c54a09a7cc1f2870]: Regs. 22A, 22B inserted (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), 13(9)

[^key-11ad461f69c11ff8604045836015b379]: Sch. 3 para. 1 in operation at 6.4.2014, see reg. 1(1)

[^key-12d6f3c4587455209fc82ace3612b7cf]: Reg. 8A inserted (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), 13(5)

[^key-13052b39158b12ab9104a27f10231c36]: Reg. 20 in operation at 6.4.2014, see reg. 1(1)

[^key-133433a3ea776b0347c1e39b3fd29801]: Sch. 5 para. 9 in operation at 6.4.2014, see reg. 1(1)

[^key-1412792b5e817278a834c1bf7bb8cba2]: Reg. 13 in operation at 6.4.2014, see reg. 1(1)

[^key-14bf9681d3a1f8b164f25f47dd9a38e9]: Sch. 5 Pt. 2 para. 6A inserted (1.10.2021) by The Occupational Pension Schemes (Climate Change Governance and Reporting) (Miscellaneous Provisions and Amendments) Regulations (Northern Ireland) 2021 (S.R. 2021/246), regs. 1(1), 4(4)

[^key-1593842074ab3dec1cd2b8451d2332e7]: Words in Sch. 6 heading inserted (24.7.2014) by The Pensions (2012 Act) (Transitional, Consequential and Supplementary Provisions) Regulations (Northern Ireland) 2014 (S.R. 2014/204), regs. 1(1), 73(7)

[^key-15a763ccb78a23d5a7f008959bce22bd]: Reg. 29B inserted (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), 13(13)

[^key-15f6698fbd1d2f54069ac4df0bfe9ffb]: Regs. 18C-18E inserted (1.6.2022) by The Occupational and Personal Pension Schemes (Disclosure of Information) (Requirements to Refer Members to Guidance etc.) (Amendment) Regulations (Northern Ireland) 2022 (S.R. 2022/115), regs. 1(1), 2(6)

[^key-16147eb52094263db9a90b9c1d792d11]: Sch. 3 para. 10A inserted (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), 13(15)(b)

[^key-16523bda0b19263d29395ef910e70a0f]: Reg. 12A inserted (6.4.2019) by The Occupational Pension Schemes (Administration and Disclosure) (Amendment) Regulations (Northern Ireland) 2018 (S.R. 2018/53), regs. 1(1), 3(3)

[^key-167ed5821b94ae306a43ee18bb915c06]: Words in Sch. 2 para. 16A substituted (6.4.2015) by The Occupational and Personal Pension Schemes (Disclosure of Information) (Amendment) Regulations (Northern Ireland) 2015 (S.R. 2015/154), regs. 1(1), 10(6)(b)

[^key-16ac5a29c33927d8325996bc78908a98]: Sch. 2 para. 23 in operation at 6.4.2014, see reg. 1(1)

[^key-188f4de2cda431c9cfa7c02f86d400b0]: Sch. 3 para. 11 in operation at 6.4.2014, see reg. 1(1)

[^key-18e24de19b2e779ee2327e7cf4f875be]: Reg. 1 in operation at 6.4.2014, see reg. 1(1)

[^key-1954310b27437cedd3bb1a9e7fb87ac8]: Reg. 19A inserted (6.4.2016) by The Pension Protection Fund and Occupational and Personal Pension Schemes (Miscellaneous Amendments) Regulations (Northern Ireland) 2016 (S.R. 2016/165), regs. 1, 9

[^key-195f93ed3f179b209a1f4f5fbf2ad5ac]: Reg. 16 in operation at 6.4.2014, see reg. 1(1)

[^key-196b369df0c90c6159cd89d783db2d8d]: Words in reg. 16(1)(b) substituted (6.4.2015) by The Occupational and Personal Pension Schemes (Disclosure of Information) (Amendment) Regulations (Northern Ireland) 2015 (S.R. 2015/154), regs. 1(1), 5(a)

[^key-199642bdfe034dfb02f2aaccffffb31b]: Reg. 4 in operation at 6.4.2014, see reg. 1(1)

[^key-19f74b6890cbcdc71545c9c477645d75]: Sch. 10 in operation at 6.4.2014, see reg. 1(1)

[^key-1aadd33a528c2666290c2fe34d436d8b]: Reg. 3 in operation at 6.4.2014, see reg. 1(1)

[^key-1ac6122c72036a6c2a65baa84b5d5b84]: Sch. 6 para. 6 in operation at 6.4.2014, see reg. 1(1)

[^key-1afec4020b1bcfb92b403dd4bda3eb3b]: Sch. 1 para. 1(2)(c) 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, 30(2); 2020 c. 1, Sch. 5 para. 1(1)

[^key-1bc34a9bf60b0e8ee338bc1bcedceb5c]: Sch. 7 Pt. 3 added (6.4.2015) by The Occupational and Personal Pension Schemes (Disclosure of Information) (Amendment) Regulations (Northern Ireland) 2015 (S.R. 2015/154), regs. 1(1), 12(3)

[^key-1c1504808a2384b354d61400c1aecde6]: Sch. 2 para. 7 in operation at 6.4.2014, see reg. 1(1)

[^key-1cbaf212841730846cafa06c29e2e39e]: Sch. 4 para. 5 in operation at 6.4.2014, see reg. 1(1)

[^key-1cdf071f5a0014b072cff4c7629f2c1c]: Words in Sch. 2 para. 16 substituted (6.4.2015) by The Occupational and Personal Pension Schemes (Disclosure of Information) (Amendment) Regulations (Northern Ireland) 2015 (S.R. 2015/154), regs. 1(1), 10(5)(b)

[^key-1d7114d0c82c70618a83c003a7832700]: Words in reg. 4(2)(b) inserted (6.4.2015) by The Occupational and Personal Pension Schemes (Disclosure of Information) (Amendment) Regulations (Northern Ireland) 2015 (S.R. 2015/154), regs. 1(1), 4(2)(a)

[^key-1df37356db16fc1fa060f4130c1db399]: Sch. 8 para. 11(1)(b) ceased to have effect (6.4.2015) by virtue of The Occupational and Personal Pension Schemes (Disclosure of Information) Regulations (Northern Ireland) 2014 (S.R. 2014/79), reg. 1(1)(2)(b)

[^key-1e109d11985b32497b48c6ee321d801e]: Sch. 7 para. 10 in operation at 6.4.2014, see reg. 1(1)

[^key-2190062432950556ef5f325cdfe69d5d]: Sch. 7 para. 6 in operation at 6.4.2014, see reg. 1(1)

[^key-21b8b2e2f64a63e279eba745f4f6d5fb]: Sch. 2 para. 2 in operation at 6.4.2014, see reg. 1(1)

[^key-21fbbaec845922c4389bc752152725cc]: Sch. 4 para. 6 in operation at 6.4.2014, see reg. 1(1)

[^key-224ec1867a2ff0596d5252cefe1f2a29]: Sch. 3 Pt. 5 para. 30(2) inserted (1.10.2022) by The Occupational Pension Schemes (Administration, Investment and Charges and Governance) (Amendment) Regulations (Northern Ireland) 2021 (S.R. 2021/272), regs. 1(1), 5(b)(ii)

[^key-238bc529e30b820b2214458d5d35a2d4]: Reg. 23 in operation at 6.4.2014, see reg. 1(1)

[^key-2395287bdfd615adeaec5cba0c0a8827]: Sch. 4 para. 7 in operation at 6.4.2014, see reg. 1(1)

[^key-26f890c331ace1443ef73d3fa27c1dd8]: Sch. 9 para. 7 in operation at 6.4.2014, see reg. 1(1)

[^key-27345d38090a6ae4818871dbe898ef81]: Sch. 6 para. 1 in operation at 6.4.2014, see reg. 1(1)

[^key-27c30a0e02189ef540282625121aedcc]: Reg. 29A(2)(aza) inserted (30.3.2024) by The Occupational Pension Schemes (Administration, Investment, Charges and Governance) (Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/79), regs. 1(1), 4(a), 6

[^key-2808ffd49d885fe332a1d0759ed3d6a3]: Words in reg. 21(2)(b) substituted (6.4.2015) by The Occupational and Personal Pension Schemes (Disclosure of Information) (Amendment) Regulations (Northern Ireland) 2015 (S.R. 2015/154), regs. 1(1), 9(b)

[^key-2b54a6b0a298d4b7dcfd808b27539ffa]: Sch. 3 para. 17 in operation at 6.4.2014, see reg. 1(1)

[^key-2b79e971f357f335fd59531c3d5f52e0]: Words in Sch. 2 para. 6 substituted (6.4.2015) by The Occupational and Personal Pension Schemes (Disclosure of Information) (Amendment) Regulations (Northern Ireland) 2015 (S.R. 2015/154), regs. 1(1), 10(4)

[^key-2b8cdc5c19981c3bdd4cc889966b1edf]: Words in reg. 4(2)(c) substituted (6.4.2015) by The Occupational and Personal Pension Schemes (Disclosure of Information) (Amendment) Regulations (Northern Ireland) 2015 (S.R. 2015/154), regs. 1(1), 4(2)(b)

[^key-2bef0f341d533f81b422e176117cf85d]: Sch. 2 para. 28A inserted (24.7.2014) by The Pensions (2012 Act) (Transitional, Consequential and Supplementary Provisions) Regulations (Northern Ireland) 2014 (S.R. 2014/204), regs. 1(1), 73(6)(b)

[^key-2c9d73e517bd2060bef769b3027ec4d7]: Words in reg. 29A(2)(c) substituted (30.3.2024) by The Occupational Pension Schemes (Administration, Investment, Charges and Governance) (Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/79), regs. 1(1), 4(b), 6

[^key-2d1588e0a6d07cadec03298546cdfde5]: Sch. 6 para. 16A inserted (24.7.2014) by The Pensions (2012 Act) (Transitional, Consequential and Supplementary Provisions) Regulations (Northern Ireland) 2014 (S.R. 2014/204), regs. 1(1), 73(8)(c)

[^key-2d7783bfbad8787baf0e2b77a7f82470]: Sch. 8 para. 11 in operation at 6.4.2014, see reg. 1(1)

[^key-2d9fd6c2bb0f1dc8ace51cd830a67f25]: Words in Sch. 7 heading inserted (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), 13(17)(a)

[^key-2dc0937c2b01b6411f3d874a9473acd2]: Sch. 2 para. 18 in operation at 6.4.2014, see reg. 1(1)

[^key-2ddb5072ddc0d0eb4d33917df5014d91]: Words in Sch. 2 para. 3 inserted (6.4.2015) by The Occupational and Personal Pension Schemes (Disclosure of Information) (Amendment) Regulations (Northern Ireland) 2015 (S.R. 2015/154), regs. 1(1), 10(2)

[^key-2f56bcc259b9006ea001dfc990c70675]: Sch. 3 para. 14 in operation at 6.4.2014, see reg. 1(1)

[^key-2fb3aa528cb2ca1d7a090663538e0af3]: Sch. 2 para. 12 omitted (6.4.2017) by virtue of The Pensions (2015 Act) (Abolition of Contracting-out for Salary Related Pension Schemes) (Consequential Amendments and Savings) Order (Northern Ireland) 2016 (S.R. 2016/158), arts. 1(b), 30

[^key-3111beafce5903fbb5864db1e44acd88]: Reg. 6 in operation at 6.4.2014, see reg. 1(1)

[^key-31606a41ea58b2f25588c8664fee813c]: Sch. 5 para. 8 in operation at 6.4.2014, see reg. 1(1)

[^key-3300f648b1ef69c593cf528dfb46359e]: Reg. 17 in operation at 6.4.2014, see reg. 1(1)

[^key-3369a89434f3768a762b0d7d59fe772f]: Words in reg. 19(1) substituted (6.4.2015) by The Occupational and Personal Pension Schemes (Disclosure of Information) (Amendment) Regulations (Northern Ireland) 2015 (S.R. 2015/154), regs. 1(1), 7(2)

[^key-345208516e963a6837cd4586396712f5]: Sch. 5 para. 11 in operation at 6.4.2014, see reg. 1(1)

[^key-34a7ed6589613572c894cecf0cae9fee]: Reg. 16(1)(d) added (6.4.2015) by The Occupational and Personal Pension Schemes (Disclosure of Information) (Amendment) Regulations (Northern Ireland) 2015 (S.R. 2015/154), regs. 1(1), 5(c)

[^key-34df228d1c716f7a4e6b57be2cdcdc84]: Reg. 9 in operation at 6.4.2014, see reg. 1(1)

[^key-352f339c59b3bd9f01d2e79c05b5d962]: Sch. 9 para. 10 in operation at 6.4.2014, see reg. 1(1)

[^key-3a66adb56b59dc7fd65aaf6ebcdd1a08]: Words in Sch. 2 para. 21 inserted (6.4.2015) by The Occupational and Personal Pension Schemes (Disclosure of Information) (Amendment) Regulations (Northern Ireland) 2015 (S.R. 2015/154), regs. 1(1), 10(2)

[^key-3afb38826cbd02cc117b63f1c207fc38]: Reg. 26(4A) inserted (6.4.2018) by The Occupational Pension Schemes (Administration and Disclosure) (Amendment) Regulations (Northern Ireland) 2018 (S.R. 2018/53), regs. 1(1), 3(4)

[^key-3b4cdb7234c769c245fcf04b5dd99ad6]: Sch. 9B inserted (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), 13(19), Sch. 2

[^key-3bb1893d78b7512df5cb06cd9c789d26]: Sch. 6 para. 2 in operation at 6.4.2014, see reg. 1(1)

[^key-3c2d22cb4cee3304ae4fe2d000967f82]: Sch. 2 para. 22 in operation at 6.4.2014, see reg. 1(1)

[^key-3c8900201dcf4e171629ad1a8573fbb3]: Sch. 2 paras. 22A, 22B inserted (6.4.2015) by The Occupational and Personal Pension Schemes (Disclosure of Information) (Amendment) Regulations (Northern Ireland) 2015 (S.R. 2015/154), regs. 1(1), 10(8)

[^key-3ccae31ed694e39f29495e29f1987349]: Sch. 4 para. 1 in operation at 6.4.2014, see reg. 1(1)

[^key-3ce1c023407246b3be17f345d4bdd2f4]: Reg. 29A(2)(aa) inserted (1.10.2022) by The Occupational Pension Schemes (Administration, Investment and Charges and Governance) (Amendment) Regulations (Northern Ireland) 2021 (S.R. 2021/272), regs. 1(1), 5(a)(i)

[^key-3d1f8006de523f43ac2529eca7aa8239]: Words in reg. 27(1) 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), 13(11)

[^key-3d4e40c3f45417ff916b35730f7d2bfe]: Words in Sch. 2 para. 15(d) inserted (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), 13(14)(a)

[^key-3ddc3ebc728930397e25d536baa86343]: Sch. 6 para. 9 in operation at 6.4.2014, see reg. 1(1)

[^key-3ec9297a2222b717a07cd400581369e6]: Words in Sch. 2 para. 22B inserted (6.4.2016) by The Pension Protection Fund and Occupational and Personal Pension Schemes (Miscellaneous Amendments) Regulations (Northern Ireland) 2016 (S.R. 2016/165), regs. 1, 10(4)

[^key-3eda32bbcef1f7833b28b4660495fd58]: Sch. 5 para. 5 in operation at 6.4.2014, see reg. 1(1)

[^key-4099c856513f9df61095e9b8e3d75d74]: Sch. 3 para. 29 in operation at 6.4.2014, see reg. 1(1)