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The Occupational Pension Schemes (Administration and Disclosure) (Amendment) Regulations (Northern Ireland) 2018

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1.—(1) These Regulations may be cited as the Occupational Pension Schemes (Administration and Disclosure) (Amendment) Regulations (Northern Ireland) 2018 and, except as provided for in paragraphs (2) and (3), shall come into operation on 6th April 2018.

(2) The amendments made by regulation 3(3), (7) and (8), in so far as it relates to the insertion of paragraph 5A into Schedule 6 to the Disclosure Regulations, shall come into operation on 6th April 2019.

(3) Where the most recent scheme year for a relevant scheme ends before 6th April 2018, the amendments made by regulations 2 and 3(2), (4) to (6) and (8), in so far as they relate to the insertion of paragraph 5B into Schedule 6 to the Disclosure Regulations, shall come into operation for such a scheme on the last day of the first scheme year for that scheme to end on or after 6th April 2018.

(4) For the purposes of this regulation, “relevant scheme”(1) and “scheme year” have the same meaning as in regulation 1(2) of the Administration Regulations.

(5) In these Regulations—

“the Administration Regulations” means the Occupational Pension Schemes (Scheme Administration) Regulations (Northern Ireland) 1997(2);

“the Disclosure Regulations” means the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations (Northern Ireland) 2014(3).

(6) The Interpretation Act (Northern Ireland) 1954(4) shall apply to these Regulations as it applies to an Act of the Assembly.

(1)

The definition of “relevant scheme” was inserted by regulation 14(a) of S.R. 2015 No. 309

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