There are currently no known outstanding effects for the The Occupational and Personal Pension Schemes (DisclosureofInformation) Regulations (Northern Ireland) 2014, Paragraph 23.
23. Except in the case of a money purchase scheme that is a wholly insured scheme, the following information—N.I.
(a)where any cash equivalents F1... (within the meaning of [F2Chapter 1 of Part 4ZA] , or Chapter 2 of Part 4A, of the 1993 Act) paid during the year were not calculated and verified in the manner prescribed by regulations made under section 93(1) or 97I of the 1993 Act (calculation of cash equivalents), as the case may be, a statement explaining why;
(b)where any of the cash equivalents F1... paid during the year were less than the amount for which [F3section 90] (2) of the 1993 Act (right to cash equivalent) provides, a statement to that effect together with information as to why they were less;
(c)a statement of when full values became, or are likely to become, available, and
(d)a statement whether discretionary benefits are included in the calculation of the transfer values and, if so, the method by which the value of discretionary benefits is assessed.
Textual Amendments
F1Words in Sch. 3 para. 23 omitted (6.4.2015) by virtue of The Occupational and Personal Pension Schemes (Disclosure of Information) (Amendment) Regulations (Northern Ireland) 2015 (S.R. 2015/154), regs. 1(1), 11(3)(a)
F2Words in Sch. 3 para. 23 substituted (6.4.2015) by The Occupational and Personal Pension Schemes (Disclosure of Information) (Amendment) Regulations (Northern Ireland) 2015 (S.R. 2015/154), regs. 1(1), 11(3)(b)
F3Words in Sch. 3 para. 23 substituted (6.4.2015) by The Occupational and Personal Pension Schemes (Disclosure of Information) (Amendment) Regulations (Northern Ireland) 2015 (S.R. 2015/154), regs. 1(1), 11(3)(c)
Commencement Information
I1Sch. 3 para. 23 in operation at 6.4.2014, see reg. 1(1)
Section 93 was amended by paragraph 6 of Schedule 4 to the Pensions (Northern Ireland) Order 1995 and paragraph 5(1) of Schedule 5 to the Child Support, Pensions and Social Security Act (Northern Ireland) 2000. Section 97I was inserted by Article 34 of the Welfare Reform and Pensions (Northern Ireland) Order 1999
Section 90 was amended by Article 150 of the Pensions (Northern Ireland) Order 1995, paragraph 24 of Schedule 9 to the Welfare Reform and Pensions (Northern Ireland) Order 1999 and paragraph 9 of Schedule 10 to the Pensions (Northern Ireland) Order 2005
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