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The Occupational Pension Schemes (Republic of Ireland Schemes Exemption) Regulations (Northern Ireland) 2000

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  • Y Diweddaraf sydd Ar Gael (Diwygiedig)
  • Gwreiddiol (a wnaed Fel)

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Explanatory Note

(This note is not part of the Regulations.)

These Regulations make provision in respect of certain occupational pension schemes which are established in the Republic of Ireland but which have, or have had, at least one member in pensionable service in Northern Ireland or which hold pension credit rights in respect of a member (“Republic of Ireland schemes”). In particular, they exempt such schemes from certain requirements imposed by the Pensions (Northern Ireland) Order 1995 (“the Order”) and by certain regulations made under the Pension Schemes (Northern Ireland) Act 1993 (“the Act”) and the Order in relation to occupational pension schemes.

Regulation 1 provides for the citation, commencement and interpretation of the Regulations.

Regulation 2 provides for the exemption of Republic of Ireland schemes from the requirements imposed by the legislative provisions listed in the Schedule and to requirements under those regulations amended by regulations 6 to 12.

Regulation 3 exempts trustees of any scheme which is a Republic of Ireland scheme from the provisions of Article 27 of the Order.

Regulation 4 requires the trustees or managers of Republic of Ireland schemes to give certain information to scheme members.

Regulation 5 prescribes penalties for any failure to comply, without reasonable cause, with the requirement imposed by regulation 4.

Regulations 6 to 12 amend, respectively, the Occupational Pension Schemes (Member-nominated Trustees and Directors) Regulations (Northern Ireland) 1996, the Occupational Pension Schemes (Investment) Regulations (Northern Ireland) 1996, the Occupational Pension Schemes (Requirement to obtain Audited Accounts and a Statement from the Auditor) Regulations (Northern Ireland) 1997, the Occupational Pension Schemes (Scheme Administration) Regulations (Northern Ireland) 1997, the Occupational Pensions (Disclosure of Information) Regulations (Northern Ireland) 1997, the Register of Occupational and Personal Pension Schemes Regulations (Northern Ireland) 1997 and the Occupational and Personal Pension Schemes (Levy) Regulations (Northern Ireland) 1997, so as to exempt Republic of Ireland schemes from the application of some or all of the provisions of those Regulations.

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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