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32G.—(1) Subject to paragraph (2), in relation to a hybrid scheme to the extent to which requirements within section 24(1)(a) (quality requirement: UK hybrid schemes) apply or which is referred to in regulation 32J(2), the prescribed alternative requirement is any of the sets of requirements set out in regulation 32E in relation to a money purchase scheme [F2or, in respect of any jobholders accruing rights to benefits under a collective money purchase scheme, the set of requirements set out in regulation 32EA].
(2) Where, by virtue of a rule made under section 24(2) to (4), regulation 43(2) to (4) applies in relation to a hybrid scheme as referred to in paragraph (1), the prescribed alternative requirement is any of the sets of requirements set out in regulation 32E in relation to a money purchase scheme, as modified by regulation 43 but as if regulation 43 were modified as follows—
(a)in paragraph (2) for “paragraph (a) quality requirements” there were substituted “ elements of the alternative requirement ”;
(b)for paragraph (3)(a) there were substituted —
“(a)all of the elements of the alternative requirement are met apart from either or both of the employer's contribution requirement (“requirement X”) and the total contribution requirement;”;
(c)for paragraph (4)(a) there were substituted —
“(a)the extent to which requirement X is met as a proportion of the minimum rate of employer's contribution specified in regulation 32E(2)(b), (3)(a)(ii) or (4)(b), as the case may be”, and
(d)after paragraph (6) there were added—
“(7) For the purposes of paragraphs (2) to (4)—
“the alternative requirement” means any of the sets of requirements set out in regulation 32E in relation to a money purchase scheme;
“the employer's contribution requirement” means the requirement set out in regulation 32E(2)(b), (3)(a)(ii) or (4)(b), as the case may be;
“the total contribution requirement” means the requirement set out in regulation 32E(2)(c), (3)(a)(iii) or (4)(c), as the case may be.”.]
Textual Amendments
F1Pt. 7A inserted (1.7.2012) by The Occupational and Personal Pension Schemes (Automatic Enrolment) (Amendment) Regulations (Northern Ireland) 2012 (S.R. 2012/237), regs. 1(1)(a), 2(3)
F2Words in reg. 32G(1) inserted (26.1.2024) by The Occupational Pension Schemes (Collective Money Purchase Schemes) Regulations (Northern Ireland) 2024 (S.R. 2024/15), regs. 1, 36, Sch. 7 para. 2(4)
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