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There are currently no known outstanding effects for the The Employers’ Duties (Registration and Compliance) Regulations (Northern Ireland) 2010, Section 5.
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5.—(1) The persons in paragraph (2) must—
(a)keep the records listed within the regulation applicable to them;
(b)preserve the records for a period in accordance with regulation 8, and
(c)provide those records, on request, to the Regulator.
(2) The persons are, subject to paragraphs (5) and (6), any person who is—
(a)an employer;
(b)a trustee or manager of an occupational pension scheme, or
(c)a provider of a personal pension scheme.
(3) Regulation 6 applies in respect of a person falling within paragraph (2)(a).
(4) Regulation 7 applies in respect of a person falling within paragraph (2)(b) or (c).
(5) Where a person does not fall within paragraph (2), that person may keep, preserve or provide the records listed in regulations 6 and 7 on behalf of a person falling within paragraph (2) but only where a person falling within paragraph (2) authorises the other person to do so.
(6) A person who has ceased to act as a person falling within paragraph (2) shall not be required to keep records, where that person has transferred all the records to another person who has succeeded that person in that capacity.
(7) All records must be kept in such form and manner so that they are—
(a)capable of being arranged according to the corresponding employer pension scheme reference, and
(b)legible or can be provided to the Regulator in a legible form.
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