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The Occupational Pension Schemes (Investment) Regulations (Northern Ireland) 1996

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Schemes to which regulation 5 applies

2.—(1) Subject to paragraph (2), regulation 5 applies to schemes—

(a)which are either—

(i)approved for the purposes of Chapter I of Part XIV of the Taxes Act 1988 (retirement benefit schemes) or are the subject of an application for such approval which has not been determined; or

(ii)exempt from income tax by virtue of section 608 of that Act (exemption for superannuation funds approved before 6th April 1980); and

(b)which have at least one member in the United Kingdom and either—

(i)are established in the United Kingdom; or

(ii)have one or more trustees resident in the United Kingdom.

(2) Regulation 5 does not apply to schemes—

(a)which have fewer than 12 members each of whom is a trustee of the scheme; and

(b)the rules of which provide that, before any investment of the resources of the scheme is made in employer-related investments, each member shall agree in writing to the making of that investment.

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