The Pensions (2012 Act) (Transitional, Consequential and Supplementary Provisions) Regulations (Northern Ireland) 2014

Actuarial valuations and reports for schemes treated as money purchase schemes: periods on and after the appointed dayN.I.

This section has no associated Explanatory Memorandum

64.  Where, immediately before the appointed day, the conditions specified in regulation 62(2) are met in relation to an occupational pension scheme, the scheme is to be treated for the purposes of Article 203(3)(a) of the 2005 Order (actuarial valuations and reports) as having been established on the appointed day.