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The Occupational and Personal Pension Schemes (Perpetuities and Contracting-out) (Amendment) Regulations (Northern Ireland) 2001

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Amendment of the Personal Pension Schemes (Appropriate Schemes) Regulations

4.  In regulation 2 of the Personal Pension Schemes (Appropriate Schemes) Regulations (Northern Ireland) 1997 (forms of schemes which may be appropriate schemes)(1)—

(a)for paragraph (1) there shall be substituted the following paragraph—

(1) A personal pension scheme can be an appropriate scheme only if—

(a)it is approved by the Inland Revenue—

(i)under Chapter IV of Part XIV of the Income and Corporation Taxes Act 1988(2), or

(ii)under Chapter I of that Part by reference to section 591(2)(h) of that Act, and

(b)it is a scheme—

(i)which is a stakeholder pension scheme under Part II of the Welfare Reform and Pensions (Northern Ireland) Order 1999(3), but which is not a self-invested personal pension scheme, or

(ii)which takes one of the forms (but not more than one) specified in paragraph (2)., and

(b)after paragraph (3) there shall be added the following paragraph—

(4) In this regulation, “self-invested personal pension scheme” has the meaning given by regulation 3 of the Personal Pension Schemes (Restriction on Discretion to Approve) (Permitted Investments) Regulations 2001(4)..

(1)

S.R. 1997 No. 139, to which there are amendments not relevant to these regulations

(4)

S.I. 2001/117

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