The Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2013

Amendment of the Occupational Pension Schemes (Scheme Administration) Regulations

2.  In regulation 16 of the Occupational Pension Schemes (Scheme Administration) Regulations (Northern Ireland) 1997(1) (prescribed time in which an employer must make payments to trustees or managers) for paragraphs (2) and (3) substitute—

“(2) Where a person becomes an active member of a relevant scheme, in relation to contributions deducted in the relevant period, the prescribed period for the purposes of Article 49(8) is the period commencing on the day on which the first deduction in the relevant period is made and ending—

(a) where the contribution is paid to the trustees or managers of the scheme by means of electronic communication, on the 22nd day of the month following the last day of the relevant period; or

(b) in any other case, on the 19th day of the month following the last day of the relevant period.

(3) For the purposes of this regulation—

“the 2008 Act” means the Pensions (No. 2) Act (Northern Ireland) 2008;

“electronic communication” has the same meaning as in section 4(1) of the Electronic Communications Act (Northern Ireland) 2001(2);

“relevant period” means a period of 3 months commencing on the date from which active membership is effective;

“relevant scheme” means—

(a)

a scheme which is a qualifying scheme in relation to the person under section 16 of the 2008 Act; or

(b)

where the person is enrolled in the scheme pursuant to section 9 of the 2008 Act, a scheme which is registered under Chapter 2 of Part 4 of the Finance Act 2004(3).”.

(1)

S.R. 1997 No. 94; regulation 16 was substituted by regulation 48 of S.R. 2010 No. 122 and paragraph (3) was amended by regulation 2(23)(b) of S.R. 2012 No. 232

(2)

2001 c. 9 (N.I.); the definition of “electronic communication” in section 4(1) was amended by paragraph 170 of Schedule 17 to the Communications Act 2003 (c. 21)

(3)

2004 c. 12