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The Occupational and Personal Pension Schemes (Automatic Enrolment) (Amendment) Regulations (Northern Ireland) 2017

S.R. 2017/38 · Made 10 February 2017

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Pensions

Made 10th February 2017

Coming into operation 6th March 2017

The Department for Communitiesf1 makes the following Regulations in exercise of the powers conferred by section 69A(1) and (3) of the Pensions (No. 2) Act (Northern Ireland) 2008f2.

Annotations to the whole text

Footnotes

f1

See section 1(7) of the Departments Act (Northern Ireland) 2016 (c. 5 (N.I.))

f2

2008 c. 13 (N.I.); section 69A was inserted by section 37(2) of the Pensions Act (Northern Ireland) 2015 (c. 5 (N.I.))

Contents

  1. 1Citation and commencement
  2. 2Amendment of the Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations
  3. Signature
  4. Explanatory note

1Citation and commencement

These Regulations may be cited as the Occupational and Personal Pension Schemes (Automatic Enrolment) (Amendment) Regulations (Northern Ireland) 2017 and shall come into operation on 6th March 2017.

2Amendment of the Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations

In regulation 5D(1) of the Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations (Northern Ireland) 2010f1 (tax protection)—

(a)

in sub-paragraph (d) for “etc).” substitute “etc);”;

(b)

after sub-paragraph (d) add—

“(e)

paragraph 1 or 9 of Schedule 4 to the Finance Act 2016f2 (pensions: lifetime allowance: transitional provision).”.

Signature

Sealed with the Official Seal of the Department for Communities on 10th February 2017

(L.S.)

Anne McCleary

A senior officer of the Department for Communities

Explanatory note

(This note is not part of the Regulations)

These Regulations amend the Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations (Northern Ireland) 2010.

Regulation 2 adds two new circumstances where the employer duties in sections 3(2) (to enrol eligible jobholders) and 5(2) (to re-enrol eligible jobholders) of that Act are turned into a discretion. Those circumstances are when paragraph 1 (fixed protection 2016) or 9 (individual protection 2016) of Schedule 4 to the Finance Act 2016 applies to the jobholder.