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The Occupational and Personal Pension Schemes (Consultation by Employers) Regulations (Northern Ireland) 2006
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Excluded employers: personal pension schemes
5.—(1) This regulation excludes—
(a)any employer in relation to a personal pension scheme where no employer contributions fall to be paid towards the scheme, and
(b)any employer employing in Northern Ireland a number of employees which does not exceed the maximum number specified in regulation 4(2).
(2) Regulation 4(3) also applies for the purposes of paragraph (1)(b).
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