(This note is not part of the Regulations.)
These Regulations allow employers to start the procedures for obtaining a contracting-out certificate under the Occupational Pension Schemes (Contracting-out) Regulations (Northern Ireland) 1996 on or after 1st January 1997. They do this by enabling the Department to treat a notice of intended election to contract out, or an election itself, given or made between 1st January 1997 and 5th April 1997, as if it had been given or made on or after 6th April 1997.
The Pensions (1995 Order) (Commencement No. 2) Order (Northern Ireland) 1996 (S.R. 1996 No. 91 (C. 4)) provides for the coming into operation of Article 166 of the Pensions (Northern Ireland) Order 1995, on 6th April 1996 in so far as it was not already in operation.