- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/10/2021)
- Gwreiddiol (a wnaed Fel)
Point in time view as at 01/10/2021.
The Pensions (Northern Ireland) Order 1995, Section 72A is up to date with all changes known to be in force on or before 10 September 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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72A.—(1) Where—
(a)an occupational pension scheme is being wound up, and
(b)the winding-up is one beginning at a time (whether before or after the making of this Order) by reference to which regulations provide that it is to be a winding-up to which this Article applies,
it shall be the duty of the trustees or managers, in accordance with this Article, to make periodic reports in writing to the Authority about the progress of the winding-up.
(2) In the case of each winding-up, the first report to be made under this Article shall be made—
(a)except in a case to which sub-paragraph (b) applies—
(i)after the end of the prescribed period beginning with the day on which the winding-up began, and
(ii)before the end of the prescribed period that begins with the end of the period that applies for the purposes of head (i), and
(b)in a case where the winding-up began before the coming into operation of the regulations which (for the purposes of paragraph (1)(b)) prescribe the time by reference to which the winding-up is one to which this Article applies, before such date as may be prescribed by those regulations.
(3) F2Each subsequent report made under this Article in the case of a winding-up shall be made no more than twelve months after the date whichF2 was the latest date for the making of the previous report required to be made in the case of that winding-up.
F2F2F2(7) A report under this Article—
(a)shall contain such information and statements as may be prescribed, and
(b)shall be made in accordance with the prescribed requirements.
(8) Regulations may—
(a)provide that, in prescribed circumstances, there shall be no obligation to make a report that would otherwise fall to be made under this Article,
F2F2(9) If there is any failure by the trustees or managers of any scheme to comply with their duty to make a report in accordance with the requirements imposed by or under this Article—
Sub-para. (a) rep. by 2005 NI 1
(b)Article 10 applies (irrespective of the description of scheme involved) to any trustee or manager who has failed to take all such steps.]
F2prosp. inserted by 2000 c. 4 (NI)
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