The Taxation of Pension Schemes (Consequential Amendments of Occupational and Personal Pension Schemes Legislation) Order 2006 No. 744

PART 3 Amendment of Subordinate Legislation applicable to Northern Ireland

Amendment of the Occupational Pension Schemes (Indexation) Regulations (Northern Ireland) 1997

31.—(1) Amend the Occupational Pension Schemes (Indexation) Regulations (Northern Ireland) 1997(1) as follows.

(2) In regulation 1(2) (interpretation), in the definition of “pension scheme” for “scheme, a personal pension scheme” to the end of that definition substitute “scheme, or a personal pension scheme registered under section 153 of the Finance Act 2004;”.

(1)

S.R. (NI) 1997 No. 8 to which there are amendments not relevant to these Regulations.