http://www.legislation.gov.uk/nia/2016/1/section/21Pension Schemes Act (Northern Ireland) 2016An Act to make provision about pension schemes, including provision designed to encourage arrangements that offer people different levels of certainty in retirement or that involve different ways of sharing or pooling risk.texttext/xmlenStatute Law Database2022-11-29Expert Participation2022-08-01PART 2COLLECTIVE BENEFITSDealing with deficits and surpluses21Policy for dealing with a deficit or surplus. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .