In regulation 2 of the Pensions Regulator (Contribution Notices and Restoration Orders) Regulations (Northern Ireland) 200512 (prescribed schemes) for sub-paragraph (i) there shall be substituted the following sub-paragraph—

“(i)

a scheme—

(i)

which has such a superannuation fund as is mentioned in section 615(6) of the 1988 Act (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 (general authorisation to accept contributions from European employer), or

(bb)

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