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The Occupational Pension Schemes (Minimum Funding Requirement and Actuarial Valuations) Regulations (Northern Ireland) 1996

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4.—(1) This paragraph applies where a scheme which applies to members in employment in the United Kingdom and members in employment outside the United Kingdom is divided into 2 or more sections and the provisions of the scheme are such that—

(a)different sections of the scheme apply to members in employment in the United Kingdom and the other members (“the United Kingdom section” and “the foreign section” respectively);

(b)contributions payable to the scheme in respect of a member are allocated to the section applying to that member’s employment;

(c)a specified part or proportion of the assets of the scheme is attributable to each section and cannot be used for the purposes of any other section;

(d)the United Kingdom section is approved and the foreign section is not approved.

(2) In sub-paragraph (1)(d) “approved”, in relation to a section, means approved or formerly approved under section 590 or 591 of the Taxes Act 1988.

(3) Where this paragraph applies—

(a)Articles 56 to 60 and these Regulations shall apply as if each section of the scheme were a separate scheme, and

(b)the forms set out in Part II of Schedules 1, 2 and 3 and in Schedule 6 apply with the following modifications—

(i)after “Name of scheme” there shall be inserted “and name of section”,

(ii)for “scheme” and “scheme's”, wherever else they occur, there shall be substituted respectively “section” and “section's”.

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