The Pension Protection Fund and Pensions Regulator (Amendment) Regulations (Northern Ireland) 2005 No. 194

Amendment of the Pensions Regulator (Contribution Notices and Restoration Orders) Regulations

5.—(1) The Pensions Regulator (Contribution Notices and Restoration Orders) Regulations (Northern Ireland) 2005(1) shall be amended in accordance with paragraph (2).

(2) In regulation 2 –

(a) paragraph (a) shall be omitted; and

(b) in paragraph (f) for the words from “which is not” to the end, there shall be substituted –

• “which –

  (i)

  has never been a tax approved scheme or registered for tax purposes, and

  (ii)

  is not a relevant statutory scheme within the meaning of section 611A of the 1988 Act (definition of relevant statutory scheme);”.

(1)

S.R. 2005 No. 173