{
  "url": "https://openlegislation.uk/occupational-and-personal-pension-schemes-automatic-enrolment-amendment-regulations-northern-ireland-2017/regulation-2",
  "json_url": "https://openlegislation.uk/occupational-and-personal-pension-schemes-automatic-enrolment-amendment-regulations-northern-ireland-2017/regulation-2.json",
  "legislation": "nisr/2017/38",
  "legislation_title": "The Occupational and Personal Pension Schemes (Automatic Enrolment) (Amendment) Regulations (Northern Ireland) 2017",
  "legislation_url": "https://openlegislation.uk/occupational-and-personal-pension-schemes-automatic-enrolment-amendment-regulations-northern-ireland-2017",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of the Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations",
  "text": "In regulation 5D(1) of the Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations (Northern Ireland) 2010 (tax protection)—\n(a) in sub-paragraph (d) for “etc).” substitute “etc);”;\n(b) after sub-paragraph (d) add—\n“(e) paragraph 1 or 9 of Schedule 4 to the Finance Act 2016 (pensions: lifetime allowance: transitional provision).”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.R. 2010 No. 122; regulation 5D was inserted by regulation 5 of S.R. 2015 No. 310"
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2016 c. 24"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2017/38/regulation/2",
    "retrieved_at": "2026-10-29T00:53:11.962979+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}