Pensions Act (Northern Ireland) 2008 No. 1 - Explanatory Memorandum

Explanatory Memorandum

Pensions Act (Northern Ireland) 2008

2008 CHAPTER 1

11 February 2008

Schedules

Schedule 4 - Abolition of contracting-out for defined contribution pension schemes

Part 3 - Savings

This Part allows HMRC to continue to:

• deal with COMPS and APPS certificates which are still outstanding at the abolition date; and

• cancel, vary etc. COMPS and APPS certificates retrospectively after the abolition date.