Search Legislation

Advanced Search

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

Status:

This is the original version (as it was originally made).

Amendment of the Occupational Pension Schemes (Employer Debt) Regulations

6.  In regulation 4(1) of the Occupational Pension Schemes (Employer Debt) Regulations (Northern Ireland) 2005(1) (schemes to which Article 75 does not apply) for sub-paragraph (g) there shall be substituted the following sub-paragraph—

“(g)a scheme—

(i)which has such a superannuation fund as is mentioned in section 615(6) of the Taxes Act 1988 (exemption from tax in respect of certain pensions), and

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

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

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

(1)

S.R. 2005 No. 168; relevant amending Regulations are S.R. 2005 No. 387

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as made version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources