1.—(1) These Regulations may be cited as the Police Pensions (Additional Voluntary Contributions) (Amendment) Regulations (Northern Ireland) 2016.
(2) These Regulations shall come into operation on 29th February 2016, but regulation 2 and the Schedule have effect from 6th April 2015(1).
This is the date on which the substantive provisions of the Taxation of Pensions Act 2014 c.30 came into force. Retrospective effect is permitted by Articles 14 and 15 of the Superannuation (Northern Ireland) Order 1972.