Regulation 2 Amendment 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).”.
Annotations
Footnotes
- f1
-
S.R. 2010 No. 122; regulation 5D was inserted by regulation 5 of S.R. 2015 No. 310
- f2