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

Amendment of the Occupational Pension Schemes (Winding Up) Regulations N.I.

2.  In regulation 10(1) of the Occupational Pension Schemes (Winding Up) Regulations (Northern Ireland) 1996(1) (disapplication of Article 38) for sub-paragraph (d) there shall be substituted the following sub-paragraph—

“(d) to a scheme—

(i) which is a section 615(6) scheme, and

(ii) in relation to which the trustees or managers are not—

(aa) authorised under Article 264 of the Pensions (Northern Ireland) Order 2005 (general authorisation to accept contributions from European employers), or

(bb) approved under Article 265 of that Order (approval in relation to particular European employer) in relation to a European employer;”.

Commencement Information

I1 Reg. 2 in operation at 30.3.2006, see reg. 1(2)

(1)

S.R. 1996 No. 621, to which there are amendments not relevant to these Regulations