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The Occupational Pension Schemes (Levies) (Amendment) Regulations (Northern Ireland) 2010

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Amendment of the Occupational Pension Schemes (Levies) Regulations

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2.—(1) The Occupational Pension Schemes (Levies) Regulations (Northern Ireland) 2005(1) are amended in accordance with paragraphs (2) and (3).

(2) In regulation 7(2) (schemes eligible for only part of the financial year) after paragraph (2) add—

“(3) Where a scheme to which this regulation applies becomes an eligible scheme during a financial year by virtue of—

(a)regulation 2(1A) of the Pension Protection Fund (Entry Rules) Regulations (Northern Ireland) 2005(3) (schemes which are not eligible schemes); or

(b)regulation 2A of the Pension Protection Fund (Partially Guaranteed Schemes) (Modification) Regulations (Northern Ireland) 2005(4) (schemes to which regulation 2(1) does not apply),

paragraph (2) does not apply to the scheme (and accordingly the full amount of the administration levy is payable for that year).”.

(3) In regulation 16 (partially guaranteed schemes)—

(a)in paragraph (1) for “This regulation” substitute “Subject to paragraph (1A), this regulation”;

(b)after paragraph (1) insert—

“(1A) This regulation does not apply where regulation 2A of the Pension Protection Fund (Partially Guaranteed Schemes) (Modification) Regulations (Northern Ireland) 2005 (schemes to which regulation 2(1) does not apply) applies.”.

(1)

S.R. 2005 No. 147; relevant amending Regulations are S.R. 2007 No. 210

(2)

Regulation 7 was amended by regulation 2(8) of S.R. 2007 No. 210

(3)

S.R. 2005 No. 126; regulation 2(1A) was inserted by regulation 3(2) of S.R. 2010 No. 32

(4)

S.R. 2005 No. 55; regulation 2A was inserted by regulation 2(4) of S.R. 2010 No. 32

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