http://www.legislation.gov.uk/nisr/2015/402/introduction

The Payment of Pension Levies for Past Periods Regulations (Northern Ireland) 2015

en

PENSIONS

Statute Law Database

2024-05-20

Expert Participation

2020-12-31

These Regulations implement, in respect of payments of pension levies under the Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1) and regulations made under it, in respect of periods before the coming into operation of the Pension Protection Fund and Occupational Pension Schemes (Miscellaneous Amendments) Regulations (Northern Ireland) 2010 (S.R. 2010 No. 32) and the Occupational Pension Schemes (Levies) (Amendment) Regulations (Northern Ireland) 2010 (S.R. 2010 No. 249), the Decision of the European Commission 55/2007/EC of 11th February 2009 (O.J. No. L242, 15.9.09, p.21) that the exemption from the payment of a levy to the Pension Protection Fund corresponding to the pension liabilities covered by a Crown guarantee constitutes State aid that is incompatible with the common market within the meaning of Article 107 of the Treaty on the Functioning of the European Union.