The Personal and Occupational Pension Schemes (Miscellaneous Amendments) Regulations (Northern Ireland) 1999 No. 486

Amendment of the Personal and Occupational Pension Schemes (Protected Rights) Regulations

10.  In regulation 1(2) of the Personal and Occupational Pension Schemes (Protected Rights) Regulations (Northern Ireland) 1997(1) (interpretation), in the definition of “section 5(2B) rights”, in paragraph (b)(ii) “contracted-out” shall be omitted.

(1)

S.R. 1997 No. 56; the definition of “section 5(2B) rights” was substituted by paragraph 15(2) of the Schedule to S.R. 1997 No. 160. See also Article 3(2) of, and Schedule 2 to, S.I. 1999/671 which relates to the transfer of functions of the Department to the Commissioners of Inland Revenue