C2C3PART VPENSION SHARING

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Modifications etc. (not altering text)
C3

Pt. V (arts. 24-48) power to modify conferred (15.12.2008) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), ss. 115(2)(c), 118(2)(g)

C1CHAPTER ISHARING OF RIGHTS UNDER PENSION ARRANGEMENTS

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Pension sharing mechanism

Cash equivalents27

1

The Department may by regulations make provision about the calculation and verification of cash equivalents for the purposes of Article 26.

2

The power conferred by paragraph (1) includes power to provide for calculation or verification—

a

in such manner as may, in the particular case, be approved by a person prescribed by the regulations, or

b

in accordance with guidance from time to time prepared by a person so prescribed.