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The Occupational Pension Schemes (Funding and Investment Strategy and Amendment) Regulations (Northern Ireland) 2024
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9. Where the trustees or managers of a scheme are required to use actuarial assumptions to determine or revise a scheme’s funding and investment strategy—
(a)in any calculation of the liabilities of a scheme on a low dependency funding basis, the trustees or managers must choose the same set of assumptions, and
(b)in a calculation of the duration of liabilities measure within regulation 3, the trustees or managers must choose—
(i)in relation to the economic assumptions, the same methodology for calculating those assumptions as is used in paragraph (a), and
(ii)in relation to all other assumptions, the same set of assumptions as are used in paragraph (a).
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