http://www.legislation.gov.uk/nisr/2006/65/regulation/1/made

The Occupational Pension Schemes (Republic of Ireland Schemes Exemption (Revocation) and Tax Exempt Schemes (Miscellaneous Amendments)) Regulations (Northern Ireland) 2006

Occupational pensions

Personal pensions

Government Printer for Northern Ireland

2017-10-24

PENSIONS

These Regulations make provision in relation to certain occupational pension schemes which both have such a superannuation fund as is mentioned in section 615 (exemptions from tax in respect of certain pensions) of the Income and Corporation Taxes Act 1988, and which are undertaking, or, in the case of the amendment provided for in regulation 5, propose to undertake, cross-border activity (“cross-border section 615 schemes”).