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The Personal Pension Schemes (Appropriate Schemes) Regulations (Northern Ireland) 1997
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6. The part—
(a)of any payment or payments that are made to the scheme by or on behalf of a member;
(b)of any income arising from the investment of payments such as are mentioned in sub-paragraph (a); or
(c)of the value of rights under the scheme,
that may be used (otherwise than as an unidentifiable element in the calculation of interest on invested contributions)—
(i)to defray the administrative expenses of the scheme;
(ii)to pay commission; or
(iii)in any other way which does not result in the provision of benefits for or in respect of members.
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