- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol). This item of legislation is currently only available in its original format.
8.—(1) If a scheme is one the trustees of which have made or wish to make a loan in respect of which the conditions of regulation 6(8) of the Occupational Pension Schemes (Investment) Regulations (Northern Ireland) 1996(1) (investments to which the restrictions do not apply) are met, Article 89(1)(b) shall not apply to the extent that it would prevent the directors' interest under the policy referred to being used as security for that loan.
(2) Article 89(1)(a) (entitlement or right to occupational pension cannot be assigned, commuted or surrendered) shall not apply to that part of an occupational pension scheme under which there is an entitlement or an accrued right to a lump sum retirement benefit and the Commissioners of Inland Revenue have granted a concession, in accordance with a statement issued on 11th October 1996(2), to a member in respect of that lump sum retirement benefit.
(3) Subject to paragraph (4) of this regulation, Article 89(2) (court orders) shall not apply in relation to schemes which are not approved schemes.
(4) Paragraph (3) shall not apply to public service pension schemes and the Armed Forces Pension Scheme.
(5) Article 90(4)(a) (forfeiture) shall not apply in relation to public service pension schemes.
A copy of the statement can be obtained from Inland Revenue Information Centre, South West Wing, Bush House, Strand, London WC2B 4RD
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