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The Occupational and Personal Pension Schemes (Miscellaneous Amendments) Regulations (Northern Ireland) 2006

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Amendment of the Personal Pension Schemes (Payments by Employers) Regulations

6.  After regulation 5 of the Personal Pension Schemes (Payments by Employers) Regulations (Northern Ireland) 2000(1) (prescribed period for the purpose of calculating the due date for the payment of any contribution on behalf of an employee) there shall be inserted the following regulation—

“The issue of payment statements to an employee

5A.—(1) Where section 107A(2) (monitoring of employers' payments to personal pension schemes) applies the trustees or managers of the scheme must before the end of the interval specified in paragraph (4) or (5), as the case may be, send the employee a statement setting out the amounts and dates of the payments made under the direct payment arrangements during the period specified in paragraph (2) or (3), as the case may be.

(2) Where the scheme is not a stakeholder pension scheme the period is, in the case of—

(a)the first statement referred to in paragraph (1), the period of not more than 12 months beginning with the date the employee joined the scheme and ending with the date of the last payment which appears on that statement, and

(b)the second or any subsequent statement (“the relevant statement”), a period of not more than 12 months beginning with the day following the date of the last payment which appeared on the statement immediately preceding the relevant statement.

(3) Where the scheme is a stakeholder pension scheme the period is the period which is the statement year in relation to that scheme.

(4) Where the scheme is not a stakeholder pension scheme the interval is, in the case of—

(a)the first statement referred to in paragraph (1), the period of 12 months beginning with the date the employee joined the scheme;

(b)the second statement, the period of 12 months beginning with the next anniversary of the date the employee joined the scheme following the date the trustees or managers sent the employee the first statement, and

(c)the third or any subsequent statement, the period of 12 months beginning with the anniversary of the date the employee joined the scheme.

(5) Where the scheme is a stakeholder pension scheme the interval is three months after the end of the statement year to which that statement relates.”.

(1)

S.R. 2000 No. 349; relevant amending Regulations are S.R. 2005 No. 421

(2)

Section 107A was inserted by Article 10 of the Welfare Reform and Pensions (Northern Ireland) Order 1999 and is amended by Article 245 of, and paragraph 12 of Schedule 10 to, the Pensions (Northern Ireland) Order 2005

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