These Regulations make the following amendments and corrections:

• Regulation 2 makes minor clarificatory amendments to the Pension Protection Fund (Multi-employer Schemes) (Modification) Regulations (Northern Ireland) 2005 and corrects defective references;

• Regulation 3 amends the Pension Protection Fund (Entry Rules) Regulations (Northern Ireland) 2005 to provide that schemes are not eligible schemes if they are neither tax approved nor relevant statutory schemes. It also makes further minor clarificatory amendments and corrects a defective reference;

• Regulation 4 amends the Pension Protection Fund (Review and Reconsideration of Reviewable Matters) Regulations (Northern Ireland) 2005 to make provision for where the Board of the Pension Protection Fund decides that the Reconsideration Committee should reconsider a reviewable matter. It also makes further minor amendments including those consequential on the substituted regulation 19; and

• Regulation 5 amends the Pensions Regulator (Contribution Notices and Restoration Orders) Regulations (Northern Ireland) 2005 to provide that schemes are prescribed schemes if they have never been tax approved schemes or registered for tax purposes and are not relevant statutory schemes.

The Pensions (2005 Order) (Commencement No. 1 and Consequential and Transitional Provisions) Order (Northern Ireland) 2005 (S.R. 2005 No. 48 (C. 5)) provides for the coming into operation of some of the enabling provisions under which these Regulations are made as follows –

• Articles 2(5)(a), 34(1)(b), 48(1)(b), 106(5)(a) and (8), 119(4), 123(6), 135(4)(b)(ii), 189(1), (2) and (5)(b), (d) and (e) on 25th February 2005 for the purpose only of authorising the making of regulations and on 6th April 2005 for all other purposes;

• Articles 110(1)(b) on 25th February 2005 for the purpose only of authorising the making of regulations and on 1st April 2005 for all other purposes;

• Article 280(1)(b) on 25th February 2005 for the purpose only of authorising the making of regulations and on 8th March 2005 for all other purposes;

• Article 280(2) on 8th March 2005.

As these Regulations are made before the end of the period of six months beginning with the coming into operation of the provisions of the Pensions (Northern Ireland) Order 2005 by virtue of which they are made, the requirement to consult under Article 289(1) of that Order does not apply by virtue of paragraph (2)(c) of that Article.