- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
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(This note is not part of the Regulations.)
These Regulations make amendments to the Occupational and Personal Pension Schemes (Levy) Regulations (Northern Ireland) 1997 (“the Levy Regulations”) and the Register of Occupational and Personal Pension Schemes Regulations (Northern Ireland) 1997 (“the Register Regulations”).
Regulation 2 amends the Levy Regulations to substitute a new definition of “total membership” in regulation 1 and to change the definition of “registrable scheme” in that regulation and in the modification of Article 75(3) of the Pensions (Northern Ireland) Order 1995 (“the Order”) effected by regulation 11. Regulations 2 and 5 of the Levy Regulations are amended to exclude liability for the general levy or the compensation levy in relation to schemes which have become registrable schemes in the current, or the immediately preceding, registration year, and consequential amendments are made to regulations 4 and 7. Amendments are also made to regulation 3 with respect to the calculation of the general levy, and to regulation 5 as respects exemption from liability for the compensation levy, in relation to occupational pension schemes approved under section 591(2)(h) of the Income and Corporation Taxes Act 1988. A new Schedule is substituted in the Levy Regulations specifying increased rates in relation to the general levy.
Regulation 3 amends the Register Regulations to remove the definition of “total membership” and to change the definitions of “member” and “registrable scheme”. It also makes further provision in regulations 2 and 3 of those Regulations for the dates by reference to which information about scheme membership is to be provided to the Registrar, for inclusion in the register, and deletes a transitional provision in regulation 6(3) requiring the provision of similar information.
As these Regulations, in so far as they are made under Part II of the Order, make in relation to Northern Ireland only provision corresponding to provision contained in regulations made by the Secretary of State for Social Security in relation to Great Britain, the requirement for consultation under Article 117(1) of the Order does not apply by virtue of paragraph (2)(e) of that Article.
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