The Occupational Pension Schemes (Disclosure of Information) Regulations (Northern Ireland) 1997

7.  Except in the case of a money purchase scheme which is a wholly insured scheme, the following information—

(a) where any cash equivalents or guaranteed cash equivalents (within the meaning of Chapter IV of Part IV of the Act) paid during the year were not calculated and verified in the manner prescribed by regulations made under section 93, a statement explaining why;

(b) where any of the cash equivalents or guaranteed cash equivalents paid during the year were less than the amount for which section 90(1)(1) provides, a statement to that effect together with information as to—

(i) why they were less; and

(ii) when full values became, or are likely to become available; and

(c) a statement whether discretionary benefits are included in the calculation of transfer values, and if so, the method by which the value of discretionary benefits is assessed.

(1)

Section 90 was amended by Article 150 of the Pensions (Northern Ireland) Order 1995