The Occupational Pension Schemes (Republic of Ireland Schemes Exemption (Revocation) and Tax Exempt Schemes (Miscellaneous Amendments)) Regulations (Northern Ireland) 2006 No. 65

Amendment of the Occupational Pension Schemes (Employer Debt) Regulations

6.  In regulation 4(1) of the Occupational Pension Schemes (Employer Debt) Regulations (Northern Ireland) 2005(1) (schemes to which Article 75 does not apply) for sub-paragraph (g) there shall be substituted the following sub-paragraph—

“(g) a scheme—

(i) which has such a superannuation fund as is mentioned in section 615(6) of the Taxes Act 1988 (exemption from tax in respect of certain pensions), and

(ii) in relation to which the trustees or managers are not—

(aa) authorised under Article 264 of the 2005 Order (general authorisation to accept contributions from European employer), or

(bb) approved under Article 265 of that Order (approval in relation to particular European employer) in relation to a European employer;”.

(1)

S.R. 2005 No. 168; relevant amending Regulations are S.R. 2005 No. 387