28.—(1) The Department for Social Development may by regulations make transitional provision in relation to the coming into operation of the amendments in section 27.
(2) That provision includes in particular—
(a)provision disapplying the amendments in section 27 in relation to an occupational or personal pension scheme which is wound up before the coming into operation of that section;
(b)provision disapplying the amendments in section 27 to any extent, or as regards any period, in respect of an occupational or personal pension scheme in relation to which those amendments would otherwise have applied on the coming into operation of that section;
(c)provision modifying the application of any statutory provision in respect of an occupational or personal pension scheme in relation to which the amendments in section 27 apply on the coming into operation of that section;
(d)provision requiring trustees or managers of an occupational pension scheme in relation to which the amendments in section 27 apply on the coming into operation of that section to obtain an actuarial valuation of a description specified in the regulations.
(3) In subsection (2)—
(a)“occupational pension scheme” and “personal pension scheme” have the meanings given by section 1 of the Pension Schemes (Northern Ireland) Act 1993;
(b)“statutory provision” has the meaning given by section 1(f) of the Interpretation Act (Northern Ireland) 1954.