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The Occupational and Personal Pension Schemes (General Levy) Regulations (Northern Ireland) 2005
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- Northern Ireland Statutory Rules
- 2005 No. 92
- Regulation 9
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Avoidance of double liability: schemes in Great Britain
9.—(1) This regulation applies if, apart from paragraph (2), the general levy would be payable in respect of a scheme in respect of which a corresponding Great Britain levy is imposed.
(2) The general levy is only imposed in respect of that scheme if the address of the scheme is in Northern Ireland.
(3) For the purposes of paragraph (1), a levy is a corresponding Great Britain levy if it is imposed under any equivalent provision to section 170 of the Act and regulation 2.
(4) For the purposes of paragraph (2), the address of the scheme is the place in the United Kingdom at which the management of the scheme is conducted or, if there is more than one such place, the principal place.
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