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The Pensions (Northern Ireland) Order 2005
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Activities of occupational pension schemesN.I.
This section has no associated Explanatory Memorandum
232.—(1) If an occupational pension scheme has its main administration in the United Kingdom, the trustees or managers of the scheme must secure that the activities of the scheme are limited to retirement-benefit activities.
(2) Paragraph (1) does not apply to a scheme if it is a prescribed scheme or a scheme of a prescribed description.
(3) Article 10 of the 1995 Order (civil penalties) applies to a trustee or manager of a scheme to which paragraph (1) applies if—
(a)the scheme has activities that are not retirement-benefit activities, and
(b)the trustee or manager has failed to take all reasonable steps to secure that the activities of the scheme are limited to retirement-benefit activities.
(4) In this Article “retirement-benefit activities” means—
(a)operations related to retirement benefits, and
(b)activities arising from operations related to retirement benefits.
(5) In paragraph (4) “retirement benefits” means—
(a)benefits paid by reference to reaching, or expecting to reach, retirement, and
(b)benefits that are supplementary to benefits within sub-paragraph (a) and that are provided on an ancillary basis—
(i)in the form of payments on death, disability or termination of employment, or
(ii)in the form of support payments or services in the case of sickness, poverty or need, or death.
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