The Occupational Pension Schemes (Collective Money Purchase Schemes) Regulations (Northern Ireland) 2022

Made: 29th June 2022

Coming into operation: 1st August 2022

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PART 1 — Preliminary provisions

Citation and commencement

1

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Interpretation and notices

2

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Connected employers

3

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PART 2 — Schemes divided into sections

Qualifying schemes

4

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Schemes divided into sections

5

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PART 3 — Authorisation

Authorisation: contents

6

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Application for authorisation: fee

7

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Fit and proper persons requirement

8

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Scheme design requirement

9

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Viability report

10

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Viability certificate

11

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Financial sustainability requirement

12

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Communication requirement

13

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Systems and processes requirement

14

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Continuity strategy: contents

15

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Continuity strategy: administration charges

16

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PART 4 — Valuation and benefit adjustment

Calculation of benefits

17

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Advice of scheme actuary

18

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Actuarial valuations

19

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Reporting requirements relating to benefit adjustments

20

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Powers of the Regulator

21

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PART 5 — Ongoing supervision

Supervisory return: contents

22

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Significant events

23

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Risk notices

24

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PART 6 — Triggering events and continuity options

Triggering events: notification requirements

25

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Implementation strategy: approval

26

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Implementation strategy: charges

27

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Implementation strategy: content

28

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Continuity option 1: discharge of liabilities and winding up

29

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Continuity option 2: resolving the triggering event

30

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Continuity option 3: conversion to closed scheme

31

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Periodic reporting requirement

32

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Pause orders

33

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Administration charges during a triggering event period

34

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PART 7 — Collective money purchase benefits – amendments to subordinate legislation

Collective money purchase benefits – amendments to subordinate legislation

35

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SCHEDULE 1 — Fit and proper persons requirement

1

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2

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3

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SCHEDULE 2 — Scheme design requirement

PART 1 — Matters that the Regulator must take into account

1

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PART 2 — Viability report

Preliminary

2

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General

3

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4

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5

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6

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7

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Information about the design of the scheme

8

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9

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PART 3 — Viability certificate

10

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11

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12

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13

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14

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SCHEDULE 3 — Financial sustainability requirement

PART 1 — Information required on application for authorisation

1

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PART 2 — Matters which the Regulator must take into account

2

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3

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PART 3 — Requirements to be met by the collective money purchase scheme

4

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SCHEDULE 4 — Communication requirement

Interpretation

1

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Preliminary

2

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Functionality, quality and maintenance of IT systems

3

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Resource planning

4

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Quality assurance

5

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Member engagement

6

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SCHEDULE 5 — Systems and processes requirement

Preliminary

1

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Features and functionality of IT systems

2

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Standards required of IT systems

3

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Maintenance of IT systems

4

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Member records

5

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Trustees and others

6

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Contracts and service providers

7

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Governance

8

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Risk management

9

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Security

10

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Resource planning

11

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Investments

12

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Valuation and benefit adjustment

13

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Member engagement

14

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SCHEDULE 6 — Continuity Option 1: transfer out and winding up

Definitions

1

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Alternative ways of discharging the scheme’s liability

2

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Requirements of rules of scheme

3

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Winding-up commencement time

4

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Quantification of the value of beneficiaries’ accrued rights to benefits

5

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Winding-up period

6

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Periodic income

7

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Information about periodic income

8

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Scheme to continue to be a CMPS during winding-up

9

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Trustees’ notice to employers

10

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Notification to receiving scheme

11

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Trustees’ first notice to beneficiaries in respect of discharge options

12

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Trustees’ second notice to beneficiaries in respect of discharge options

13

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Beneficiaries’ response to trustees

14

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Notice of expected discharge time

15

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Trustees’ powers

16

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Trustees’ duty to transfer

17

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Administration charges

18

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Trustee discharge

19

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Winding up

20

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Regulator’s power to direct

21

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Civil penalties

22

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SCHEDULE 7 — Collective money purchase benefits: amendments to subordinate legislation

Amendments to the Occupational Pension Schemes (Scheme Administration) Regulations

1

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Amendment of the Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations

2

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Amendments to the Occupational Pension Schemes (Charges and Governance) Regulations

3

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4

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5

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6

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7

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8

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9

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10

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11

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12

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13

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14

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15

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16

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17

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18

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19

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20

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21

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22

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Signed

Sealed with the Official Seal of the Department for Communities on 29th June 2022

Anne McCleary — A senior officer of the Department for Communities

Explanatory note

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Footnotes

[^f00001]: See section 1(7) of the Departments Act (Northern Ireland) 2016 (c. 5 (N.I.))

[^f00002]: 2008 c. 13 (N.I.); section 28 was amended by sections 13(2) to (6) and 14 of the Pensions Act (Northern Ireland) 2012 (c.3(N.I.)) and section 38(4) of the Pensions Act (Northern Ireland) 2015 (c. 5 (N.I.))

[^f00003]: 2015 c. 5 (N.I.); paragraph 1 was amended by paragraph 25(2) of Schedule 6, and paragraph 15(2) of Schedule 11, to the Pension Schemes Act 2021 (c. 1); see also section 51(4)(g) as inserted by paragraph 24 of Schedule 6 to that Act

[^f00004]: 2021 c. 1

[^f00005]: 1993 c. 49

[^f00006]: S.I. 1995/3213 (N.I.22)

[^f00007]: S.I. 1999/3147 (N.I.11)

[^f00008]: S.I. 2005/255 (N.I. 1)

[^f00009]: 2006 c. 46

[^f00010]: “Actuarial valuation” is defined in section 71(2) of the Pension Schemes Act 2021

[^f00011]: The definition of “pensioner member” was amended by Article 11(7) of S.I. 2006/745

[^f00012]: Article 67A was inserted by Article 239 of the Pensions (Northern Ireland) Order 2005

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

[^f00014]: 2015 c. 8

[^f00015]: This information is required to enable the Pensions Regulator to carry out its function under section 77(1) of the Pension Schemes Act 2021

[^f00016]: 1997 c. 50; section 112(1) was amended by section 79(1) of the Protection of Vulnerable Groups (Scotland) Act 2007 (asp14), sections 97(2) and 112(2) of, and Part 8 of Schedule 8 to, the Policing and Crime Act 2009 (c. 26), section 80(1) of the Protection of Freedoms Act 2012 (c. 9), S.S.I. 2006/50 and S.I. 2012/3006

[^f00017]: 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, paragraph 15 of the Schedule to S.R. 2005 No. 434, paragraph 4 of Schedule 5 to the Pensions Act (Northern Ireland) 2008 (c. 1 (N.I.)), section 43 of the Pensions Act (Northern Ireland) 2015 and section 38 of the Pension Schemes Act (Northern Ireland) 2016 (c. 1 (N.I.))

[^f00018]: 2004 c. 12; section 228ZA was inserted by paragraph 10(1) of Schedule 4 to the Finance (No. 2) Act 2015 (c. 33)

[^f00019]: See section 72 of the Pension Schemes Act 2021

[^f00020]: Article 225(8) was amended by paragraph 252(9) of Schedule 1 to S.I. 2009/1941

[^f00021]: Article 10 was amended by paragraph 9 of Schedule 2 to the Welfare Reform and Pensions (Northern Ireland) Order 1999, Schedule 11 to the Pensions (Northern Ireland) Order 2005 and paragraph 15 of Schedule 8 to the Pension Schemes Act 2021

[^f00022]: Article 23 was substituted by Article 32(3) of the Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1))

[^f00023]: Section 95(2) was substituted by paragraph 59(2) of Schedule 4 to the Pension Schemes Act 2015 (c. 8) and was amended by section 76(4) of the Pension Schemes Act 2021 (c. 1)

[^f00024]: S.I. 2001/544; the definition of “financial instrument” was inserted by Article 3(b) of S.I. 2006/3384 and amended by Article 2(4) of S.I. 2017/488 and regulation 121(4) of S.I. 2019/632

[^f00025]: 2016 asp 21

[^f00026]: 1986 c. 45

[^f00027]: S.I. 1989/2405 (N.I.19)

[^f00028]: 2006 c. 46

[^f00029]: Section 385(1) was amended by paragraph 55 of Schedule 19 to the Enterprise and Regulatory Reform Act 2013 (c. 24)

[^f00030]: Section 383(1) was amended by Schedule 16 to the Criminal Justice Act 1988 (c. 33) and paragraph 53 of Schedule 19 to the Enterprise and Regulatory Reform Act 2013

[^f00031]: S.R. 1991 No. 364.

[^f00032]: Section 263H was inserted by section 71(2) of the Enterprise and Regulatory Reform Act 2013 (c. 24)

[^f00033]: Section 381(2) was amended by paragraph 52(4) of Schedule 19 to the Enterprise and Regulatory Reform Act 2013

[^f00034]: Section 381(1) was amended by paragraph 52(2) of Schedule 19 to the Enterprise and Regulatory Reform Act 2013

[^f00035]: Schedule 4A was inserted by section 257(2) of the Enterprise Act 2002 (c. 40)

[^f00036]: Schedule 2A was inserted by Article 13(2) of the Insolvency (Northern Ireland) Order 2005 (S.I. 2005/1455 (N.I.10))

[^f00037]: “Director” is defined in section 62(6) of the Pension Schemes Act 2021 for the purposes of that section as having the meaning given in Article 5 of the Insolvency (Northern Ireland) Order 1989

[^f00038]: 1974 c. 53

[^f00039]: S.I. 1978/1908 (N.I.27)

[^f00040]: 1986 c. 46; section 1(1) was amended by section 5(1) of the Insolvency Act 2000 (c. 39) and section 204(3) of the Enterprise Act 2002 (c. 40). Section 1A(1) was inserted by section 6(2) of the Insolvency Act 2000 and was amended by paragraph 3 of Schedule 7 to the Small Business, Enterprise and Employment Act 2015 (c. 26)

[^f00041]: S.I. 2002/3150 (N.I.4). Article 3(1) was amended by S.I. 2005/1454 (N.I.9). Article 4(1) was amended by paragraph 9(4)(a) of Schedule 8 to the Small Business, Enterprise and Employment Act 2015 (c. 26)

[^f00042]: “The registrar of companies” is defined in section 1060(3) of the Companies Act 2006

[^f00043]: 1995 c. 26

[^f00044]: Section 3 was substituted by section 33 of the Pensions Act 2004 (c. 35)

[^f00045]: Article 3 was substituted by Article 29 of the Pensions (Northern Ireland) Order 2005

[^f00046]: Section 29 was amended by paragraph 45 of Schedule 12, and Schedule 13, to the Pensions Act 2004, section 106(2) of and paragraph 8 of Schedule 16 to the Tribunals Courts and Enforcement Act 2007 (c. 15), paragraph 6 of the Schedule to S.I. 2004/1941, paragraph 5 of Schedule 2 to S.I. 2006/1722, paragraph 155(4) of Schedule 1 to S.I. 2009/1941, paragraph 34(3) of Schedule 2 to S.I. 2012/2404 and paragraph 11(3) of Schedule 1 to S.I. 2016/481

[^f00047]: Article 29 was amended by paragraph 11 of Schedule 3 to the Company Directors Disqualification (Northern Ireland) Order 2002 (S.I. 2002/3150 (N.I.4)), paragraph 39 of Schedule 10, and Schedule 11, to the Pensions (Northern Ireland) Order 2005, paragraph 5 of the Schedule to S.R. 2008 No. 94 and paragraph 16(2)(c) of the Schedule to S.R. 2016 No. 108

[^f00048]: S.R. 1997 No. 94. Regulation 24 was added by regulation 18 of S.R. 2015 No. 309

[^f00049]: 2004 c. 12; section 152 was amended by paragraph 2 of Schedule 5 to the Finance Act 2021 (c. 26)

[^f00050]: S.R. 2015 No. 309

[^f00051]: 2004 c. 12; paragraph 7 was substituted by paragraph 5 of Schedule 16 to the Finance Act 2011 (c. 11) and amended by paragraph 19 of Schedule 1 to the Taxation of Pensions Act 2014 (c. 30)

[^f00052]: Paragraph 8A was inserted by paragraph 3(1) of Schedule 28 to the Taxation of Pensions Act 2014 (c. 30)

[^f00053]: Paragraphs (4) to (7) were inserted 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

[^f00054]: See paragraph 50 of Schedule 4 to the Pension Schemes Act 2015

[^f00055]: S.R. 1997 No. 94; relevant amending Regulations are S.R. 2015 No. 309, S.R. 2018 No. 153 and S.R. 2021 No. 272

[^f00056]: The definition of “chair” was inserted by regulation 16(2)(a) of S.R. 2015 No. 309

[^f00057]: Regulation 23 was added by regulation 17 of S.R. 2015 No. 309

[^f00061]: Subsection (2A) was inserted by section 38(4) of the Pension Schemes Act (Northern Ireland) 2016

[^f00062]: Regulation 25 was added by regulation 19 of S.R. 2015 No. 309 and paragraphs (1A) to (1E) were inserted by regulation 2(3)(b) of S.R. 2021 No. 272

[^f00063]: S.R. 2005 No. 569; regulation 2 was amended by regulation 4(2) of S.R. 2018 No. 165 and regulation 2(2) of S.R. 2019 No.115

[^f00064]: S.R. 2010 No. 122; relevant amending Regulations are S.R. 2012 No. 237 and S.I. 2019/193

[^f00065]: Regulations 32A to 32K were inserted by regulation 2(3) of S.R. 2012 No. 237 and regulation 32E was amended by regulation 29(2) of S.I. 2019/193

[^f00066]: Section 20 was amended by regulation 3(2) of S.R. 2012 No. 120

[^f00067]: 1992 c. 7; section 5 was substituted by paragraph 1 of Schedule 10 to the Welfare Reform and Pensions Act 1999 (c. 30) and subsection (1) was amended by Schedule 2 to the National Insurance Contributions Act 2008 (c. 16)

[^f00068]: Section 44(4) was substituted by Article 64 of the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I.10)) and amended by Article 4(3) of S.R. 2022 No. 143

[^f00069]: S.R. 2015 No. 309; relevant amending Regulations are S.R. 2016 No. 171, S.R. 2018 No. 54 and S.R. 2021 No. 272

[^f00070]: The definition of “performance fee” was inserted by regulation 6(2)(a)(iii) of S.R. 2021 No. 272

[^f00071]: The definition of “physical asset” was inserted by regulation 6(2)(a)(iii) of S.R. 2021 No. 272

[^f00072]: The definition of “qualifying section employer” was inserted by regulation 3(b) of S.R. 2016 No. 171

[^f00073]: The definition of “specified scheme” was inserted by regulation 3(d) of S.R. 2016 No. 171

[^f00075]: The heading to Chapter 1 was inserted by regulation 6(3) of S.R. 2021 No. 272

[^f00080]: The definition of “pensioner member” was amended by Article 11(7) of S.I. 2006/745

[^f00081]: Regulations 11A to 11C were inserted by regulation 5 of S.R. 2016 No. 171

Editorial notes