The Occupational Pension Schemes (Contracting-out) Regulations (Northern Ireland) 1996

Further information and change of circumstances

15.  An employer who makes an election with a view to the issue of a contracting-out certificate or an employer whom such a certificate has been issued, shall furnish to the Department such reports, accounts and other documents and information relating to the scheme as the Department requires, and, in particular, shall notify the Department of any such change of circumstances affecting the scheme as it may have required the employer to notify as soon as practicable after its occurrence.