- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
There are currently no known outstanding effects for the The Pensions (2012 Act) (Transitional, Consequential and Supplementary Provisions) Regulations (Northern Ireland) 2014, PART 11 .
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39.—(1) This regulation applies where during any period before the appointed day—
(a)benefits under an occupational pension scheme included benefits which are not money purchase benefits;
(b)the trustees or managers of the scheme treated the scheme as if it were a money purchase scheme, and
(c)for that reason, the trustees or managers of the scheme treated the scheme as if it were exempted by regulation 3(2)(a) (professional advisers' requirements: exceptions) of the Occupational Pension Schemes (Scheme Administration) Regulations (Northern Ireland) 1997 M1 (“the Scheme Administration Regulations”) from the requirement to appoint an actuary in relation to the scheme in accordance with Article 47(1)(b) of the 1995 Order (professional advisers).
(2) Where this regulation applies—
(a)regulation 3(2)(a) of the Scheme Administration Regulations applies in relation to any period before the date specified in sub-paragraph (b) during which there was no actuary appointed in relation to the scheme as if the scheme were a money purchase scheme, and
(b)subject to paragraph (3), the trustees or managers of the scheme must, on or before 6th October 2014, appoint an actuary in accordance with Article 47(1)(b) of the 1995 Order.
(3) The requirement in paragraph (2)(b) to appoint an actuary in accordance with Article 47(1)(b) of the 1995 Order does not apply where, in relation to any period, the scheme is exempted from that requirement by regulation 3 of the Scheme Administration Regulations.
Marginal Citations
M1S.R. 1997 No. 94; regulation 3(2) was amended by regulations 3 and 4 of S.R. 2005 No. 421
40.—(1) This regulation applies where, before the appointed day—
(a)benefits under an occupational pension scheme included benefits which are not money purchase benefits, and
(b)the trustees or managers of the scheme treated those benefits as if they were money purchase benefits.
(2) Where this regulation applies, no provision of Part 4 of the Act or of these Regulations affects the validity of scheme accounts prepared in relation to any period before the appointed day.
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