In regulation 5 of the Personal Pension Schemes (Payments by Employers) Regulations (Northern Ireland) 20009 (prescribed period for the purpose of calculating the due date for the payment of any contribution on behalf of an employee) for paragraphs (2) and (3) substitute—

“(2)

Where an employee becomes an active member of a relevant scheme, in relation to contributions deducted in the relevant period, the prescribed period for the purposes of section 107A(15)(b) is the period commencing on the day on which the first deduction in the relevant period is made and ending—

(a)

where the contribution is paid to the trustees or managers of the scheme by means of electronic communication, on the 22nd day of the month following the last day of the relevant period, or

(b)

in any other case, on the 19th day of the month following the last day of the relevant period.

(3)

For the purposes of this regulation—

“the 2008 Act” means the Pensions (No. 2) Act (Northern Ireland) 2008;

“electronic communication” has the same meaning as in section 4(1) of the Electronic Communications Act (Northern Ireland) 2001;

“relevant period” means a period of 3 months commencing on the date from which active membership is effective;

“relevant scheme” means—

(a)

a scheme which is a qualifying scheme in relation to the person under section 16 of the 2008 Act, or

(b)

where the person is enrolled in the scheme pursuant to section 9 of the 2008 Act, a scheme which meets the requirements of that section.”.