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Pension Schemes Act (Northern Ireland) 2021

Section 15: Requirement to submit supervisory return

This section provides a requirement for a supervisory return to be submitted to the Pensions Regulator by the trustees, on request. Subsection (4) specifies that the return may not be required more frequently than once a year. Subsection (5) provides that a civil penalty under Article 10 of the Pensions (Northern Ireland) Order 1995 applies where there is a failure to submit the return.

Subsection (2) provides a power for the Department to set out in regulations the information to be included in the supervisory return.

Subsection (6) provides that any regulations made under this section are subject to negative resolution.

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Text created by the Northern Ireland Assembly department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes accompany all Acts of the Northern Ireland Assembly.


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