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The Pension Sharing (Safeguarded Rights) Regulations (Northern Ireland) 2000
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- Northern Ireland Statutory Rules
- 2000 No. 147
- Regulation 2
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Definition of contracted-out rights
2. For the purposes of section 64A(5) (safeguarded rights) “contracted-out rights” are such rights, under or derived from an occupational pension scheme, or an appropriate personal pension scheme, as fall within the following categories—
(a)entitlement to payment of, or accrued rights to, guaranteed minimum pensions;
(b)protected rights;
(c)section 5(2B) rights, or
(d)any of the rights in paragraph (a), (b) or (c) which themselves derive from any of those rights which have been the subject of a transfer payment.
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