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The Pension Protection Fund (Pension Compensation Sharing and Attachment on Divorce etc.) Regulations (Northern Ireland) 2011

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Extension of implementation period

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8.  The circumstances in which the implementation period for a pension compensation credit is extended for the purposes of section 92 (time for discharge of liability) are that—

(a)the transferor or the transferee has not taken such steps as the Board can reasonably expect in order to satisfy it of any matter which falls to be established before it can discharge its liability for the pension compensation credit within the implementation period;

(b)the Board has not been supplied with such information as it reasonably requires to discharge its liability for the pension compensation credit within the implementation period, or

(c)the transferor or the transferee has disputed the amount of the cash equivalent calculated and verified for the purposes of section 89 (creation of pension compensation debits and credits).

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