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The Stakeholder Pension Schemes Regulations (Northern Ireland) 2000
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Additional requirements as regards instruments establishing a stakeholder pension scheme not established under a trust
5.—(1) Subject to paragraph (2) and regulation 17(1), except in so far as is necessary to ensure that the scheme has tax-exemption or tax-approval, the instruments establishing a stakeholder pension scheme established otherwise than under a trust must preclude any restriction on membership of the scheme by reference to—
(a)employment with a particular employer, or in a particular trade or profession or by reference to membership of a particular organisation, or
(b)financial status, the amount of contributions to be made to the scheme or the manner in which contributions may be made to the scheme.
(2) Paragraph (1) shall not preclude any restrictions on paying contributions by means of cash or a credit card.
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