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

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  • Y Diweddaraf sydd Ar Gael (Diwygiedig)
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Regulation 18(2)

SCHEDULE 3Periodical certification of contributions

Part ICertification

1.  A certificate given under regulation 18(1)(a)(i) in a case where the actuary is of the opinion that contributions are adequate for the purpose of securing that the minimum funding requirement will continue to be met shall be in the form set out in Part II.

2.  A certificate given under regulation 18(1)(a)(ii) in a case where the actuary is of the opinion that contributions are adequate for the purpose of securing that the minimum funding requirement will be met by the end of a period shall also be in that form, but with the substitution for “will continue to be met throughout the remainder” in paragraph 1 of the certificate of “will be met by the end”.

3.  A certificate given under regulation 18(1)(a) in a case where the actuary is of the opinion that contributions are not adequate as there mentioned shall be in the form which would be appropriate if he were of the opinion that they were adequate but with the substitution for “are adequate” in paragraph 1 of the certificate of “are not adequate”.

4.  If the actuary is of the opinion that no changes which are relevant have occurred since the last minimum funding valuation, he may substitute for “the following changes which are relevant have occurred:—” in paragraph 2 of the certificate “no changes which are relevant have occurred.”.

5.  The statement mentioned in regulation 12(1) (duty to obtain minimum funding valuations where actuary suspects new serious underfunding) is as follows—

“Serious shortfall in assets

3.  In my opinion an actuarial valuation for the scheme as at the date of this certificate would show such a shortfall as is mentioned in Article 60(1) of the Pensions (Northern Ireland) Order 1995 (value of scheme assets less than 90 per cent. of amount of scheme liabilities).”.

Part II

Form of actuary’s certificateACTUARIAL CERTIFICATE GIVEN FOR THE PURPOSES OF ARTICLE 57(1)(b) OF THE PENSIONS (NORTHERN IRELAND) ORDER 1995 (OCCASIONAL OR PERIODICAL CERTIFICATION OF CONTRIBUTIONS)

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