The Pensions Dashboards Regulations (Northern Ireland) 2023

Connection where these Regulations cease to apply and then apply again

19.—(1) Paragraph (2) applies in cases where—

(a) Parts 3 and 4 cease to apply to trustees or managers of a pension scheme, on account of an exception in regulation 3(4)(a), (b) or (c) applying, and

(b) Parts 3 and 4 subsequently apply again to those trustees or managers, on account of an exception in regulation 3(4)(a), (b) or (c) no longer applying (referred to in this regulation as the scheme “coming back into scope of the Regulations”).

(2) On coming back into scope of the Regulations, the deadline for connecting to the Money and Pensions Service is to be whichever is the later of the following—

(a) 6 months from the end of the scheme year end in which the scheme comes back into scope, or

(b) the deadline for connecting to the Money and Pensions Service that applied previously, under whichever of regulation 15 to 18 or 20 is relevant in the circumstances.

(3) Once a deadline applies pursuant to paragraph (2)—

(a) the deadline remains fixed, even if there is a change in the classification of the scheme type or in its size, unless—

(i) permission or further permission to connect early or to defer connection is given under regulation 16 or 17 respectively (in which case the rules in those provisions apply instead), or

(ii) all the members of the scheme become pensioner members;

(b) the connection window for the scheme is the period of one month leading up to and including the deadline.

(4) Trustees or managers must—

(a) register the scheme with the Money and Pensions Service, having regard to the guidance referred to in regulation 15(2)(d);

(b) connect the pension scheme to the Money and Pensions Service within the connection window referred to in paragraph (3)(b), in compliance with the standards referred to in regulation 15(2)(c) and having regard to the guidance referred to in regulation 15(2)(d);

(c) meet the requirements in regulation 15(4) and (5).