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The Personal and Occupational Pension Schemes (Miscellaneous Amendments) Regulations (Northern Ireland) 1999

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Amendment of the Occupational Pension Schemes (Contracting-out) Regulations

4.—(1) The Occupational Pension Schemes (Contracting-out) Regulations (Northern Ireland) 1996(1) shall be amended in accordance with paragraphs (2) to (4).

(2) In regulation 1(2) (interpretation)—

(a)in the definition of “overseas scheme” after “the United Kingdom” there shall be inserted “; but does not include a scheme which is contracted-out in the Isle of Man by virtue of satisfying section 9(2) or (3) of the Pension Schemes Act 1993 as it has effect in the Isle of Man(2)”;

(b)in the definition of “section 5(2B) rights”(3), in paragraph (b)(ii) “contracted-out” shall be omitted.

(3) In regulation 12(2)(c) (special provision for holding companies and subsidiaries), in the definition of “subsidiary” for “an employer in the scheme who is” there shall be substituted “a body corporate which is an employer in the scheme and is”.

(4) In regulation 48(7) (special provision for overseas schemes) for “any members who are resident in Northern Ireland” there shall be substituted “rights which have accrued as a result of contracted-out employment in the scheme in Northern Ireland”.

(1)

S.R. 1996 No. 493; relevant amending regulations are 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

(2)

See Article 3 of, and the Schedule to, the Pension Schemes Act 1993 (Application) Order 1995, Statutory Document No. 531/95, which applies (with modifications) section 9 of the Pension Schemes Act 1993 (c. 48) to the Isle of Man; and see Article 3(1)(b) of, and Schedule 1 to, the Pensions Act 1995 (Application) Order 1997, Statutory Document No. 501/97, which applies to the Isle of Man the amendments to that section 9 in section 136 of the Pensions Act 1995 (c. 26)

(3)

The definition of “section 5(2B) rights” was substituted by paragraph 5(2) of the Schedule to S.R. 1997 No. 160

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