These Regulations may be cited as the Occupational and Personal Pension Schemes (Penalties) Regulations (Northern Ireland) 2000 and shall come into operation on 3rd April 2000.

In these Regulations—

• “the Audited Accounts Regulations” means the Occupational Pension Schemes (Requirement to obtain Audited Accounts and a Statement from the Auditor) Regulations (Northern Ireland) 19974;

• “the Register Regulations” means the Register of Occupational and Personal Pension Schemes Regulations (Northern Ireland) 19975.

The Interpretation Act (Northern Ireland) 19546 shall apply to these Regulations as it applies to an Act of the Assembly.