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The Pensions (2015 Act) (Abolition of Contracting-out for Salary Related Pension Schemes) (Consequential Amendments and Savings) Order (Northern Ireland) 2016

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Amendment of the Occupational Pension Schemes (Contracting-out) (Amount Required for Restoring State Scheme Rights and Miscellaneous Amendment) Regulations

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13.—(1) The Occupational Pension Schemes (Contracting-out) (Amount Required for Restoring State Scheme Rights and Miscellaneous Amendment) Regulations (Northern Ireland) 1998(1) are amended in accordance with paragraphs (2) to (4).

(2) In regulation 1(2) (interpretation) for the definition of “section 5(2B) rights” substitute—

“section 5(2B) rights” has the meaning given in regulation 2(1) of the Occupational Pension Schemes (Schemes that were Contracted-out) Regulations (Northern Ireland) 2016;.

(3) In regulation 2 (determination of the amount required for restoring State scheme rights) for “contracted-out occupational pension scheme which is being wound up” substitute “scheme which was a contracted-out occupational pension scheme and which started to wind up before the second abolition date(2)”.

(4) In regulation 3(3)(a) and (b)(3) (method of calculation where no election to pay a contributions equivalent premium may be made) for “the scheme being such a scheme” substitute “the scheme having been such a scheme”.

(1)

S.R. 1998 No. 208; relevant amending provisions are S.I. 2005/891

(2)

See section 3A of the Pension Schemes (Northern Ireland) Act 1993 as inserted by paragraph 6 of Schedule 13 to the Pensions Act (Northern Ireland) 2015

(3)

Regulation 3(3) was inserted by regulation 3(4) of S.I. 2005/891

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