PART 5Amendments coming into operation on 6th April 2021

Amendment of the Pension Sharing (Implementation and Discharge of Liability) Regulations34

1

The Pension Sharing (Implementation and Discharge of Liability) Regulations (Northern Ireland) 2000 are amended in accordance with paragraphs (2) and (3).

2

In regulation 1(2) omit the definitions of “contracted-out”, “guaranteed minimum pension”, “HMRC” and “the second abolition date”78.

3

Omit regulation 3(a)(ii)79.