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The Pension Sharing (Valuation) Regulations (Northern Ireland) 2000
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- Northern Ireland Statutory Rules
- 2000 No. 144
- Regulation 3
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Calculation and verification of cash equivalents for the purposes of the creation of pension debits and credits
3. For the purposes of Article 26 of the 1999 Order (creation of pension debits and credits), cash equivalents may be calculated and verified—
(a)where the relevant arrangement is an occupational pension scheme, in accordance with regulations 4 and 5, or
(b)in any other case, in accordance with regulations 6 and 7.
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