The Pensions (Northern Ireland) Order 2005

Articles 34 to 52: partnerships and limited liability partnerships

Articles 34 to 52: partnerships and limited liability partnerships

53.—(1) For the purposes of any of Articles 34 to 52, regulations may modify any of the definitions mentioned in paragraph (2) (as applied by any of those Articles) in relation to—

(a) a partnership or a partner in a partnership;

(b) a limited liability partnership or a member of such a partnership.

(2) The definitions mentioned in paragraph (1) are—

(a) Article 7 of the Insolvency Order (connected persons),

(b) Article 4 of that Order (associated persons), and

(c) Article 4 of the Companies Order (meaning of “subsidiary” and “holding company” etc.).

(3) Regulations may also provide that any provision of Articles 34 to 52 applies with such modifications as may be prescribed in relation to—

(a) any case where a partnership is or was—

(i) the employer in relation to an occupational pension scheme, or

(ii) for the purposes of any of those Articles, connected with or an associate of the employer;

(b) any case where a limited liability partnership is—

(i) the employer in relation to an occupational pension scheme, or

(ii) for the purposes of any of those Articles, connected with or an associate of the employer.

(4) Regulations may also provide that any provision of Articles 48 to 52 applies with such modifications as may be prescribed in relation to a partnership or a limited liability partnership.

(5) For the purposes of this Article—

(a) “partnership” includes a firm or entity of a similar character formed under the law of a country or territory outside the United Kingdom, and

(b) references to a partner are to be construed accordingly.

(6) For the purposes of this Article, “limited liability partnership” means—

(a) a limited liability partnership formed under the Limited Liability Partnerships Act (Northern Ireland) 2002 (c. 12) or the Limited Liability Partnerships Act 2000 (c. 12), or

(b) an entity which is of a similar character to such a limited liability partnership and which is formed under the law of a country or territory outside the United Kingdom,

and references to a member of a limited liability partnership are to be construed accordingly.

(7) This Article is without prejudice to—

(a) Article 2(5) (power to extend the meaning of “employer”), and

(b) Article 280 (power to modify this Order in relation to certain categories of schemes).