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The Occupational Pension Schemes (Winding Up) Regulations (Northern Ireland) 1996

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Citation, commencement and interpretation

1.—(1) These Regulations may be cited as the Occupational Pension Schemes (Winding Up) Regulations (Northern Ireland) 1996 and shall come into operation on 6th April 1997.

(2) These Regulations do not apply to any scheme which has begun to be wound up before 6th April 1997.

(3) In these Regulations—

the Act” means the Pension Schemes (Northern Ireland) Act 1993;

“the MFR Regulations” means the Occupational Pension Schemes (Minimum Funding Requirement and Actuarial Valuations) Regulations (Northern Ireland) 1996(1);

the Order” means the Pensions (Northern Ireland) Order 1995;

and other expressions have the same meaning as in Part II of the Order.

(4) In these Regulations any reference to a numbered Article is a reference to the Article of the Order bearing that number.

(5) In these Regulations references to the guidance given in GN 19 are to the guidelines on winding-up and scheme asset deficiency (GN 19), prepared and published by the Institute of Actuaries and the Faculty of Actuaries(2) and approved for the purposes of these Regulations by the Department, as they apply as respects schemes of the description in question with such revisions as have been so approved as at the date as at which the valuation in question is made.

(6) Subject to paragraph (7), the Interpretation Act (Northern Ireland) 1954(3) shall apply to these Regulations as it applies to a Measure of the Assembly.

(7) For the purposes of these Regulations and notwithstanding section 39(2) of the Interpretation Act (Northern Ireland) 1954, where a period of time is expressed to begin on, or to be reckoned from, a particular day, that day shall be included in the period.


Copies of GN 19 may be obtained from the Faculty of Actuaries, 17 Thistle Street, Edinburgh, EH2 1DF

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