These Regulations may be cited as the Occupational Pension Schemes (Disclosure of Information) Regulations (Northern Ireland) 1997 and shall come into operation on 6th April 1997.

In these Regulations—

• “accrued rights” has the meaning given by Article 121(2);

• “the Act” means the Pension Schemes (Northern Ireland) Act 1993;

• “active member” has the meaning given by Article 121(1);

• “the actuary” has the meaning given by Article 47(1)(b);

• “the auditor” has the meaning given by Article 47(1)(a);

• “beneficiary”, in relation to a scheme, means a person, other than a member of the scheme, who is entitled to the payment of benefits under the scheme;

• “deferred member” has the meaning given by Article 121(1);

• “employer”, in relation to a member or prospective member of a scheme, means—

  1. a

     in the case of an employed earner, the secondary contributor (within the meaning of section 7 of the Social Security Contributions and Benefits (Northern Ireland) Act 19923) in relation to any payment of earnings in respect of the employment concerned; and

  2. b

     in the case of a self-employed earner, any other person, government department or public authority who has made, or is to make, payments to the scheme in respect of the earner;

• “enactment” has the meaning given by Article 2(2);

• “excluded person” means a deferred member whose present address is not known to the trustees and in respect of whom correspondence sent by the trustees to his last address known to the trustees has been returned;

• “funded”, in relation to benefits under a scheme, means provided by setting aside resources (other than assets at the disposal of the employer of any person who is employed in relevant employment) in advance which are related to the intended rate or amount of the benefits;

• “independent person” has the meaning given by Article 23(3);

• “independent trade union” has the meaning given by Article 2(3) of the Employment Rights (Northern Ireland) Order 19964;

• “managers” has the meaning given by Article 121(1);

• “member” has the meaning given by Article 121(1);

• “money purchase benefits” means benefits the rate or amount of which are calculated by reference to a payment or payments made by the member, or by any other person in respect of the member, and which are not average salary benefits;

• “money purchase scheme” means a pension scheme under which all the benefits that may be provided are money purchase benefits;

• “multi-employer scheme” means a scheme in relation to which there is more than one employer, which is divided into 2 or more sections and the provisions of which are such that—

  1. a

     different sections of the scheme apply to different employers or groups of employers (whether or not more than one section applies to any particular employer or groups including any particular employer);

  2. b

     contributions payable to the scheme by an employer, or by a member in employment under that employer, are allocated to that employer’s section (or, if more than one section applies to the employer, to the section which is appropriate in respect of the employment in question); and

  3. c

     a specified part or proportion of the assets of the scheme is attributable to each section and cannot be used for the purposes of any other section;

• “the Order” means the Pensions (Northern Ireland) Order 1995;

• “pensionable service” has the meaning given by Article 121(1);

• “pensioner member” has the meaning given by Article 121(1);

• “professional advisers” has the meaning given by Article 47;

• “prospective member” means any person who, under the terms of his contract of service and the scheme rules—

  1. a

     is able, at his own option, to become a member of the scheme;

  2. b

     will become so able if he continues in the same employment for a sufficiently long period;

  3. c

     will be admitted to it automatically unless he makes an election not to become a member; or

  4. d

     may be admitted to it subject to the consent of his employer;

• “Regulatory Authority” means the Occupational Pensions Regulatory Authority;

• “relevant employment” means any employment to which the scheme relates;

• “request” means a request in writing;

• “scheme” means an occupational pension scheme;

• “scheme year”, in relation to a scheme, means—

  1. a

     a year specified for the purposes of the scheme in any document comprising the scheme or, if none is so specified, a period of 12 months commencing on 1st April or on such other date as the trustees select; or

  2. b

     such other period (if any) exceeding 6 months but not exceeding 18 months as is selected by the trustees—

     1. i

        in connection with the commencement or termination of the scheme; or

     2. ii

        in connection with a variation of the date on which the year or period referred to in paragraph (a) is to commence;

• “simplified defined contribution scheme” means a scheme approved by the Commissioners of Inland Revenue under section 591 of the Income and Corporation Taxes Act 19885 and which provides benefits which are limited by reference to—

  1. a

     the aggregate amount of the contributions which can be paid by a member and his employer; and

  2. b

     the maximum lump sum retirement benefit which can be provided under the scheme;

• “tax-approved scheme” means a scheme which is—

  1. a

     approved by the Commissioners of Inland Revenue for the purposes of section 590 or 591 of the Income and Corporation Taxes Act 1988; or

  2. b

     a relevant statutory scheme as defined in section 611A of that Act6;

• “trustees”, in relation to a scheme which is not set up or established under a trust, means the managers of the scheme, except in relation to a scheme established outside the United Kingdom, and in such a case “trustees” means the person or body treated by the Commissioners of Inland Revenue for the time being as the administrator of the scheme for the purposes of Chapter I of Part XIV of the Income and Corporation Taxes Act 1988;

• “wholly insured scheme” means a scheme under which all the benefits provided are secured by a policy or policies of insurance or an annuity contract or contracts,

and other expressions have the same meaning as in the Act.

Subject to paragraph (5), the Interpretation Act (Northern Ireland) 19547 shall apply to these Regulations as it applies to a Measure of the Assembly.

For the purposes of these Regulations and notwithstanding section 39(2) of the Interpretation Act (Northern Ireland) 1954, where a period of time is expressed to begin on, or to be reckoned from, a particular day, that day shall be included in the period.

Regulations 3 to 7 shall not apply to a scheme established by the Salvation Army Act 19638.

Any document of which disclosure is required by paragraph (1) which is not in the English language shall be accompanied by a translation in that language.

Nothing in this regulation shall require the disclosure of any matter in relation to a member, beneficiary or prospective member that is not relevant to that person’s rights or prospective rights under the scheme, or, where disclosure is made to a trade union, of any matter which is not relevant to the rights or prospective rights of members or prospective members who are of a class of employee in relation to which the trade union is a recognised trade union for the purposes of collective bargaining.

Subject to paragraph (4), the trustees of a scheme shall furnish in writing the information specified in Schedule 1 to persons and trade unions in the categories specified in paragraphs (2) and (3).

The information specified in Schedule 1 shall be given as of course, where practicable, to every prospective member and where it has not been practicable so to do, such information shall be given to a person within 2 months of his becoming a member of the scheme, and to the extent that any information so specified has not previously been given to a person who was a member of the scheme on 5th April 1997, such information shall be given to that person by 5th April 1998.

Where different information is applicable to different members, prospective members and beneficiaries, nothing in this regulation shall be construed as requiring the trustees to disclose information in relation to a member, prospective member or beneficiary that is not relevant to that person’s rights or prospective rights under the scheme, or, where disclosure is made to a trade union, of any matter which is not relevant to the rights or prospective rights of members or prospective members who are of a class of employee in relation to which the trade union is a recognised trade union for the purposes of collective bargaining.

The trustees shall notify all members and beneficiaries (except excluded persons) of any change in relation to the scheme which will result in a material alteration in the information referred to in paragraphs 1 to 25 and 29 of Schedule 1, before that change takes effect, where it is practicable so to do, and in any event not later than 3 months after that change has taken effect.

When any information specified in Schedule 1 is provided, it shall be accompanied by a written statement that further information about the scheme is available, giving the address to which enquiries about it should be sent.

The trustees of a scheme shall furnish in writing the information specified in Schedule 2 to the persons, and in the circumstances, specified in paragraphs (2) to (12).

Where benefit under the scheme has become, or is about to become, payable to a person, the information mentioned in paragraphs 1 to 3 and 11 of Schedule 2 shall be furnished to that person, as of course, before or within one month of the date on which benefit becomes payable, or within 2 months after such date where that person is retiring before normal pension age.

Where the amount of benefit payable to a person is or is about to be altered otherwise than in accordance with a provision such as is mentioned in paragraph 3 of Schedule 2, the information (as altered) mentioned in paragraphs 1 and 11 of Schedule 2 shall be furnished to that person, as of course, before or within one month of the date on which the decision to alter the amount is made, or if the alteration has effect from a later date, before or within one month of that later date.

Except in relation to money purchase benefits, the information mentioned in paragraph 4 of Schedule 2, so far as it relates to any active or deferred member, shall be furnished to such member, on request (not being a request made within 12 months of the last occasion on which any such information as is mentioned in that paragraph was furnished to the member making the request) as soon as practicable and, in any event, within 2 months of the request being made.

In the case of a scheme which provides money purchase benefits, the information mentioned in paragraphs 5 and 6 of Schedule 2 shall be furnished in relation to those money purchase benefits, as of course, to each member of the scheme eligible for money purchase benefits so far as it relates to such member (except excluded persons), within 9 months of the end of the first scheme year and thereafter at least once in every period of 12 months after the date of his becoming a member of it.

The information mentioned in paragraphs 13 and 14 of Schedule 2 shall be furnished on request (not being a request made less than 12 months after the last occasion on which such information was furnished to the same person) to any member or prospective member within 2 months of his request.

In the case of a multi-employer scheme, the requirements specified in paragraph (10) shall apply only in relation to members of or beneficiaries under such section of that scheme as the trustees have commenced winding up.

When any information specified in Schedule 2 is provided, it shall be accompanied by a written statement that further information about the scheme is available, giving the address to which enquiries about it should be sent.

A copy of the latest such document as is mentioned in paragraph (1) shall be furnished free of charge on request (not being a second or subsequent request by the same person or, as the case may be, trade union, for a copy of the same document) to any person or trade union in the categories specified in paragraph (6) within 2 months of the request being made.

In the case of a scheme year ending before 6th April 1997, a reference to such document as is mentioned in paragraph (1) shall, except in relation to regulation 11(2) (penalties), be deemed to include copies of a document made available by the trustees under regulation 9 of the Occupational Pension Schemes (Disclosure of Information) Regulations (Northern Ireland) 198612.

When a copy of a document is furnished in accordance with paragraph (3) or (4), it shall be accompanied by a written statement that further information about the scheme is available, giving the address to which enquiries about it should be sent.

The requirements of this regulation do not apply to a public service pension scheme such as is referred to in regulation 6(2).

When a copy of a document is furnished in accordance with paragraph (3), it shall be accompanied by a written statement that further information about the scheme is available, giving the address to which enquiries about it should be sent.

This regulation applies to schemes to which neither regulation 2(1)(a) nor (b) refers and to a scheme established by the Salvation Army Act 1963.

The information referred to in paragraph (2) shall be given to any independent trade union, in so far as that information is relevant to the rights of members or prospective members of the scheme who are of a class of employee in relation to which it is a recognised trade union for the purposes of collective bargaining, on request as soon as practicable and in any event within 2 months of the request being made.

When any information specified in paragraph (2) is provided, it shall be accompanied by a written statement that further information about the scheme is available, giving the address to which enquiries about it should be sent.

Any information or document which these Regulations require the trustees of a scheme to give or furnish as of course to a beneficiary or a member who is not employed in relevant employment shall be deemed to have been given or furnished if it was sent to him by ordinary post to his last address known to the trustees.