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Pensions (No. 2) Act (Northern Ireland) 2008

Section 32: Power of trustees to modify by resolution

Subsection (1)(a) enables trustees to make  changes to a scheme necessary to comply with the conditions in section 17(2) (automatic enrolment schemes), for example, making a scheme suitable for automatic enrolment by removing any condition of membership which requires a choice of investment to be made.

Subsection (1)(b) allows changes to enable contributions payable to a scheme to be increased to comply with section 20 or section 24(1)(a). The permitted changes are to increase the contribution rate, the basis on which it is calculated or the frequency of its payment (subsection (2)). However, changes cannot be made without consent of the employer (subsection (3)).

Subsection (4) makes separate provision for those schemes where there is more than one employer.

Regulations may provide that this section does not apply to prescribed occupational pension schemes (subsection (5)).

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