Child Support, Pensions and Social Security Act (Northern Ireland)

2.—(1) In section 16(1) of the Pension Schemes Act (transfer of accrued rights)—

(a) in paragraph (a), for “or to a personal pension scheme” there shall be substituted “, to a personal pension scheme or to an overseas arrangement”; and

(b) in paragraph (b), for “or a personal pension scheme” there shall be substituted “, a personal pension scheme or an overseas arrangement”.

(2) In section 24(2)(b) of that Act (ways of giving effect to protected rights)—

(a) in sub-paragraph (i), for “or to a personal pension scheme” there shall be substituted “, to a personal pension scheme or to an overseas arrangement”; and

(b) in sub-paragraph (ii), for “or to an occupational pension scheme” there shall be substituted “, to an occupational pension scheme or to an overseas arrangement”.

(3) In section 176(1) of that Act (general interpretation), after the definition of “occupational pension scheme”, there shall be inserted—

““overseas arrangement” means a scheme or arrangement which—

(a) has effect, or is capable of having effect, so as to provide benefits on termination of employment or on death or retirement to or in respect of earners;

(b) is administered wholly or primarily outside Northern Ireland;

(c) is not an appropriate scheme; and

(d) is not an occupational pension scheme;”.