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The Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations (Northern Ireland) 2010

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Modification of test scheme standard: final salary lump sum accruals

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42.—(1) Paragraph (2) applies where a relevant rule—

(a)specifies a description of hybrid schemes, and

(b)provides that the paragraph (b) quality requirements are to apply to any scheme of that description subject to the modification made by this regulation.

(2) In determining whether any such scheme satisfies the paragraph (b) quality requirements in relation to a jobholder, section 23 has effect as if for subsection (4) there were substituted—

(4) The amount available for the provision of a pension to a member must accrue at an annual rate of at least 16% of average qualifying earnings in the last three tax years preceding the end of pensionable service..

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