These Regulations contain regulations which are consequential upon Articles 137(2), 139 to 141 and 143 of the Pensions (Northern Ireland) Order 1995 (“the Order”). Articles 137(2), 139 to 141 and 143 of the Order came into operation for the purpose of authorising the making of regulations on 14th March 1996, and for all other purposes on 6th April 1996 by virtue of the Pensions (1995 Order) (Commencement No. 2) Order (Northern Ireland) 1996 (S.R. 1996 No. 91 (C. 4)).

Regulation 2 amends the Occupational Pension Schemes (Contracting-out) Regulations (Northern Ireland) 1985 so as to require trustees of a scheme who are discharging a member’s protected rights on winding up of the scheme through insurance policies to notify the Department of the identity of the member and the insurance company concerned.

Regulation 3 makes miscellaneous amendments to the Personal Pension Schemes (Disclosure of Information) Regulations (Northern Ireland) 1987 as a consequence of provisions providing for equal treatment and the introduction of the interim arrangements.

Regulation 4 amends the Personal and Occupational Pension Schemes (Abatement of Benefit) Regulations (Northern Ireland) 1987 to provide that where minimum contributions or minimum payments have been made in respect of an earner who dies, the treatment of his or her widow or widower as being entitled to a guaranteed minimum pension and the rate of such pension depends on whether effect has been given to protected rights at the date of death.

Regulation 5 amends the Personal and Occupational Pension Schemes (Protected Rights) Regulations (Northern Ireland) 1987. Paragraphs (3), (6), (7) and (8) make amendments to provide for cases where effect may be given to protected rights, under a personal pension scheme, by the making of payments under an interim arrangement if prescribed conditions are satisfied. Paragraph (4) amends regulation 6 to enable effect to be given to protected rights by the provision of a lump sum benefit in the case of a personal pension scheme. Paragraphs (2) and (5) make consequential amendments.

Regulation 6 amends the Personal Pension Schemes (Appropriate Schemes) Regulations (Northern Ireland) 1988 with regard to the giving of notices of an earner’s chosen scheme to the Department under section 40 of the Pension Schemes (Northern Ireland) Act 1993.

Regulation 7 makes a consequential revocation.