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2.—(1) In regulation 2(b) of the Personal Pension Schemes (Transfer Values) Regulations (Northern Ireland) 1987(1) for “regulations 2 and 3 of the Protected Rights (Transfer Payment) Regulations (Northern Ireland) 1987” there shall be substituted “regulation 2 of the Protected Rights (Transfer Payment) Regulations (Northern Ireland) 1996(2)”.
(2) Sub-paragraph (1) shall not apply where the cash equivalent is used on or after 6th April 1997 in pursuance of an application made under section 91 of the Pension Schemes (Northern Ireland) Act 1993 before that date.
S.R. 1987 No. 290; regulation 2(b) was amended by paragraph 15(4)(b) of Schedule 2 to S.R. 1994 No. 300
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