PART 3Amendments

Amendment of the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations4.

(1)

The Occupational and Personal Pension Schemes (Disclosure of Information) Regulations (Northern Ireland) 2014 are amended in accordance with paragraphs (2) to (5).

(2)

In Schedule 3 (information to be given on request) in Part 5 (information that applies to the scheme) after paragraph 348 insert—

“34A.

Where the trustees are required to publish a report on a website in accordance with regulation 6(1)(b) of the Occupational Pension Schemes (Climate Change Governance and Reporting) Regulations (Northern Ireland) 2021 (climate change reporting and publication requirements), the website address where the report for the year has been published.”.

(3)

In Schedule 4 (summary funding statements) after paragraph 9 add—

“10.

Where the trustees are required to publish a report on a website in accordance with regulation 6(1)(b) of the Occupational Pension Schemes (Climate Change Governance and Reporting) Regulations (Northern Ireland) 2021 (climate change reporting and publication requirements), in relation to the most recent report published—

(a)

the information specified in sub-paragraphs (a) to (d) of regulation 27(2), and

(b)

a statement explaining any circumstances in which the report will be provided on request in hard copy form.”.

(4)

In Schedule 5 (statements of benefits: non money purchase benefits) in Part 2 (information for active and deferred members) after paragraph 6 insert—

“6A.

Where the trustees are required to publish a report on a website in accordance with regulation 6(1)(b) of the Occupational Pension Schemes (Climate Change Governance and Reporting) Regulations (Northern Ireland) 2021 (climate change reporting and publication requirements), in relation to the most recent report published—

(a)

the information specified in sub-paragraphs (a) to (d) of regulation 27(2), and

(b)

a statement explaining any circumstances in which the report will be provided on request in hard copy form.”.

(5)

In Schedule 69 (statements of benefits: money purchase benefits and cash balance benefits) in Part 1 (information for all money purchase members) after paragraph 5B10 insert—

“5C.

Where the trustees are required to publish a report on a website in accordance with regulation 6(1)(b) of the Occupational Pension Schemes (Climate Change Governance and Reporting) Regulations (Northern Ireland) 2021 (climate change reporting and publication requirements), in relation to the most recent report published—

(a)

the information specified in sub-paragraphs (a) to (d) of regulation 27(2), and

(b)

a statement explaining any circumstances in which the report will be provided on request in hard copy form.”.