- 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, Section 12.
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12.—(1) This regulation applies where an occupational pension scheme which was treated as a money purchase scheme began to wind up on or after 6th April 2005 but before the appointed day (whether or not winding up has been completed by the appointed day).
(2) Where the conditions specified in regulation 10(3) are met in relation to the scheme, Article 73 of the 1995 Order has effect in relation to the scheme as if for paragraph (2) there were substituted—
“(2) This Article applies to an occupational pension scheme other than a scheme which is—
(a)a money purchase scheme;
(b)a cash balance scheme;
(c)a scheme which provides money purchase benefits and cash balance benefits and no other benefits except death benefits, or
(d)a prescribed scheme or a scheme of a prescribed description.
(2A) In this Article—
“cash balance benefit” has the meaning given by regulation 2 of the Pensions (2012 Act) (Transitional, Consequential and Supplementary Provisions) Regulations (Northern Ireland) 2014;
“cash balance scheme” means a scheme which provides—
cash balance benefits or pensions derived from cash balance benefits, and
no benefits other than—
those specified in paragraph (a);
money purchase benefits or pensions derived from money purchase benefits, or
death benefits;
“money purchase scheme” means a scheme which provides or may provide no benefits other than—
money purchase benefits or pensions derived from money purchase benefits, or
death benefits.”.
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