- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
The Occupational and Personal Pension Schemes (General Levy) (Amendment) Regulations (Northern Ireland) 2020
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- Rheolau Statudol Gogledd Iwerddon
- 2020 No. 30
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Citation, commencement and interpretation
1.—(1) These Regulations may be cited as the Occupational and Personal Pension Schemes (General Levy) (Amendment) Regulations (Northern Ireland) 2020 and shall come into operation on 1st April 2020.
(2) The Interpretation Act (Northern Ireland) 1954(1) shall apply to these Regulations as it applies to an Act of the Assembly.
Amendment of the Occupational and Personal Pension Schemes (General Levy) Regulations
2.—(1) The Occupational and Personal Pension Schemes (General Levy) Regulations (Northern Ireland) 2005(2) are amended in accordance with paragraphs (2) and (3).
(2) In regulation 5 (amount of the general levy: occupational pension schemes) for the Table(3) substitute—
“TABLE
| Column 1 | Column 2 | Column 3 |
|---|---|---|
| Number of members on the reference day | Amount of levy calculated by reference to number of members (M) | Minimum amount of levy |
| 2 to 11 | £75 | |
| 12 to 99 | £3∙17 x M | £75 |
| 100 to 999 | £2∙29 x M | £310 |
| 1,000 to 4,999 | £1∙78 x M | £2,290 |
| 5,000 to 9,999 | £1∙35 x M | £8,900 |
| 10,000 to 499,999 | £0∙95 x M | £13,500 |
| 500,000 or more | £0∙72 x M | £475,000” |
(3) In regulation 6 (amount of the general levy: personal pension schemes) for the Table(4) substitute—
“TABLE
| Column 1 | Column 2 | Column 3 |
|---|---|---|
| Number of members on the reference day | Amount of levy calculated by reference to number of members (M) | Minimum amount of levy |
| 2 to 11 | £30 | |
| 12 to 99 | £1∙27 x M | £30 |
| 100 to 999 | £0∙89 x M | £130 |
| 1,000 to 4,999 | £0∙76 x M | £890 |
| 5,000 to 9,999 | £0∙51 x M | £3,800 |
| 10,000 to 499,999 | £0∙39 x M | £5,100 |
| 500,000 or more | £0∙29 x M | £195,000” |
Revocation
3. The Occupational and Personal Pension Schemes (Levies) (Amendment) Regulations (Northern Ireland) 2012(5) are revoked.
Sealed with the Official Seal of the Department for Communities on 10th March 2020
(L.S.)
Anne McCleary
A senior officer of the Department for Communities
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