http://www.legislation.gov.uk/nisr/2000/382/regulation/8/made

The Occupational Pension Schemes (Republic of Ireland Schemes Exemption) Regulations (Northern Ireland) 2000

Occupational pensions

Pensions

Personal pensions

State pensions

Benefits

Government Printer for Northern Ireland

2016-09-07

PENSIONS

These Regulations make provision in respect of certain occupational pension schemes which are established in the Republic of Ireland but which have, or have had, at least one member in pensionable service in Northern Ireland or which hold pension credit rights in respect of a member (“Republic of Ireland schemes”). In particular, they exempt such schemes from certain requirements imposed by the Pensions (Northern Ireland) Order 1995 (“the Order”) and by certain regulations made under the Pension Schemes (Northern Ireland) Act 1993 (“the Act”) and the Order in relation to occupational pension schemes.