Description of an occupational pension scheme with its main administration outside the [F1United Kingdom]N.I.
44. A pension scheme that has its main administration outside the [F2United Kingdom] is an occupational pension scheme for the purposes of section 18(c) (occupational pension schemes) if it is an occupational pension scheme within the meaning of section 1(1) of the 1993 Act(1).
Textual Amendments
F1Words in reg. 44 heading substituted (31.12.2020) by The Occupational and Personal Pension Schemes (Amendment etc.) (Northern Ireland) (EU Exit) Regulations 2019 (S.I. 2019/193), regs. 1, 29(6); 2020 c. 1, Sch. 5 para. 1(1)
F2Words in reg. 44 substituted (31.12.2020) by The Occupational and Personal Pension Schemes (Amendment etc.) (Northern Ireland) (EU Exit) Regulations 2019 (S.I. 2019/193), regs. 1, 29(6); 2020 c. 1, Sch. 5 para. 1(1)
Commencement Information
Section 1 was amended by Article 216 of the Pensions (Northern Ireland) Order 2005 and the definition of “occupational pension scheme” was amended by regulation 2(2) of S.R. 2007 No. 457