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The Pensions (2012 Act) (Transitional, Consequential and Supplementary Provisions) Regulations (Northern Ireland) 2014
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- Northern Ireland Statutory Rules
- 2014 No. 204
- PART 10
- Regulation 35
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InterpretationN.I.
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35.—(1) In this Part—
“employer” has the meaning given by Article 121(1) of the 1995 Order (interpretation of Part 2);
“the Payments to Employer Regulations” means the Occupational Pension Schemes (Payments to Employer) Regulations (Northern Ireland) 2006 M1.
(2) Where—
(a)a trust scheme in relation to which there is more than one employer is divided into two or more sections, and
(b)the provisions of the scheme meet the conditions specified in regulation 18(1)(b) of the Payments to Employer Regulations (schemes with more than one employer),
this Part applies as if each section of the scheme were a separate scheme.
Marginal Citations
M1S.R. 2006 No. 161
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