The Occupational and Personal Pension Schemes (Contracting-out) (Miscellaneous Amendments) Regulations (Northern Ireland) 2002

Amendment of the Personal Pension Schemes (Appropriate Schemes) Regulations

7.  After regulation 6 of the Personal Pension Schemes (Appropriate Schemes) Regulations (Northern Ireland) 1997(1) (requirement to give the Department information) there shall be inserted the following regulation—

“Provision of information for purposes of contracting-out

6A.   As respects any personal pension scheme, the persons prescribed for the purposes of section 152(2)(2) (information for purposes of contracting-out) are—

(a) the earner or the widow or widower to whom the information relates, and

(b) any person who is, or who in the opinion of the Department(3) or, as the case may be, the Inland Revenue is likely to become, the person responsible for making payments derived from the protected rights.”.

(1)

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

(2)

Section 152 was substituted by paragraph 6 of Schedule 5 to the Child Support, Pensions and Social Security Act (Northern Ireland) 2000

(3)

See Article 8(b) of S.R. 1999 No. 481