Power to exempt certain cross-border employment from enrolment duty
This section has no associated Explanatory Notes
19. In Part 7 of the Pensions (Northern Ireland) Order 2005 (cross-border activities within European Union) after Article 268 insert—
“Exemption from enrolment duty under Part 1 of Pensions (No. 2) Act (Northern Ireland) 2008
268A. Regulations may provide for section 2(1), 3(2), 5(2), 7(3), 9(2) or 54 of the Pensions (No. 2) Act (Northern Ireland) 2008 (employer’s obligations regarding membership of a qualifying scheme) not to apply in relation to a person’s employment of—
(a)an individual in relation to whom the person is a European employer, or
(b)someone whom the person reasonably believes to be such an individual.”.