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The Stakeholder Pension Schemes (Amendment) Regulations (Northern Ireland) 2002

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Citation and commencement

1.  These Regulations may be cited as the Stakeholder Pension Schemes (Amendment) Regulations (Northern Ireland) 2002 and shall come into operation on 4th July 2002.

Amendment of the Stakeholder Pension Schemes Regulations

2.—(1) The Stakeholder Pension Schemes Regulations (Northern Ireland) 2000(1) shall be amended in accordance with paragraphs (2) and (3).

(2) In regulation 1(2) (citation, commencement and interpretation) the paragraph numbered (8) as inserted by the Stakeholder Pension Schemes (Amendment No. 2) Regulations (Northern Ireland) 2001(3) shall be renumbered (7A).

(3) In regulation 12(4) (requirement for annual declaration)—

(a)in paragraph (2)—

(i)for “The trustees or manager of the scheme shall, at least once a year” there shall be substituted “Subject to paragraph (2B), the trustees or manager of the scheme shall, within 3 months of each reporting date”;

(ii)for “a date not earlier than 3 months prior to the date of the declaration” there shall be substituted “the reporting date”;

(b)after paragraph (2) there shall be inserted the following paragraphs—

(2A) In this regulation “reporting date” means—

(a)in the case of the first reporting date, 5th April 2002 or one year after the date on which the scheme is registered under Article 4, whichever is later, and

(b)in the case of each subsequent reporting date, a date not later than one year after the previous reporting date.

(2B) Where the reporting date is on or before 30th September 2002, the declaration required under paragraph (2) need not be made within 3 months of the reporting date but shall be made on or before 31st December 2002.;

(c)in paragraph (5) for “The trustees” there shall be substituted “Subject to paragraph (5A), the trustees”;

(d)after paragraph (5) there shall be inserted the following paragraph—

(5A) Where, but for paragraph (2B), the trustees or manager would be required to obtain the statements specified in paragraph (5) from the reporting accountant on or before 29th December 2002, the trustees or manager shall obtain the statements on or before 31st December 2002..

Sealed with the Official Seal of the Department for Social Development on 10th June 2002.

L.S.

John O'Neill

Senior Officer of the

Department for Social Development

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