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The Occupational Pension Schemes (Minimum Funding Requirement and Actuarial Valuations) Regulations (Northern Ireland) 1996

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Regulation 17(6)

SCHEDULE 2Certification of schedules of contributions

Part ICertification

1.  A certificate given in the case mentioned in Article 58(6)(a) (minimum funding requirement met on date certificate signed) shall be in the form set out in Part II.

2.  A certificate given in the case mentioned in Article 58(6)(b) (minimum funding requirement not met on date certificate signed) shall be in that form, but with the substitution for “throughout” in paragraph 1 of the certificate of “by the end of”.

3.  Where a certificate is given in a case where Article 58(6)(b) has effect with the words added by regulation 17(2), there shall be added at the end of paragraph 1 of the certificate either—

(a)“and are such that the amount by which the value of the scheme assets falls short of the amount of the scheme liabilities will be reduced by additional contributions of equal or decreasing amounts made at not more than yearly intervals throughout that period”, or

(b)“and are such that the amount by which the value of the scheme assets falls short of the amount of the scheme liabilities will be reduced by increasing some or all of the contribution rates by a percentage which either remains the same or decreases during that period”,

as appropriate.

4.  Where a certificate is given in a case where Article 58(6)(b) has effect with the words added by regulation 17(3), there shall be added at the end of paragraph 1 of the certificate “and are such that they meet the uniform funding requirement specified in regulation 17 of the Occupational Pension Schemes (Minimum Funding Requirement and Actuarial Valuations) Regulations (Northern Ireland) 1996”.

Part II

Form of actuary’s certificateACTUARIAL CERTIFICATE GIVEN FOR THE PURPOSES OF ARTICLE 58 OF THE PENSIONS (NORTHERN IRELAND) ORDER 1995 (CERTIFICATION OF SCHEDULE OF CONTRIBUTIONS)

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