{
  "url": "https://openlegislation.uk/occupational-pension-schemes-administration-and-audited-accounts-amendment-regulations-northern-ireland-2005",
  "json_url": "https://openlegislation.uk/occupational-pension-schemes-administration-and-audited-accounts-amendment-regulations-northern-ireland-2005.json",
  "id": "nisr/2005/421",
  "title": "The Occupational Pension Schemes (Administration and Audited Accounts) (Amendment) Regulations (Northern Ireland) 2005",
  "short_title": "Occupational Pension Schemes (Administration and Audited Accounts) 2005",
  "long_title": "These Regulations amend the Occupational Pension Schemes (Requirement to obtain Audited Accounts and a Statement from the Auditor) Regulations (Northern Ireland) 1997 (“the Audited Accounts Regulations”) and the Occupational Pension Schemes (Scheme Administration) Regulations (Northern Ireland) 1997 (“the Scheme Administration Regulations”) in order to implement the European Directive on the activities and supervision of Institutions for Occupational Retirement Provision (Directive 2003/41/EC) (“the Directive”) and are consequential on the coming into operation of the Finance Act 2004 and the Pensions (Northern Ireland) Order 2005 (“the Order”).",
  "citation": "S.R. 2005/421",
  "type": "nisr",
  "year": "2005",
  "number": "421",
  "version": "current",
  "date": "2005-09-09",
  "revised": true,
  "valid_from": "2016-04-01",
  "extent": "N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/occupational-pension-schemes-administration-and-audited-accounts-amendment-regulations-northern-ireland-2005/introduction",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and interpretation",
      "url": "https://openlegislation.uk/occupational-pension-schemes-administration-and-audited-accounts-amendment-regulations-northern-ireland-2005/regulation-1",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
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      "kind": "regulation",
      "number": "2",
      "heading": "Amendment of the Occupational Pension Schemes (Requirement to obtain Audited Accounts and a Statement from the Auditor) Regulations",
      "url": "https://openlegislation.uk/occupational-pension-schemes-administration-and-audited-accounts-amendment-regulations-northern-ireland-2005/regulation-2",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Amendment of the Scheme Administration Regulations",
      "url": "https://openlegislation.uk/occupational-pension-schemes-administration-and-audited-accounts-amendment-regulations-northern-ireland-2005/regulation-3",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Further amendment of the Scheme Administration Regulations",
      "url": "https://openlegislation.uk/occupational-pension-schemes-administration-and-audited-accounts-amendment-regulations-northern-ireland-2005/regulation-4",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Revocations",
      "url": "https://openlegislation.uk/occupational-pension-schemes-administration-and-audited-accounts-amendment-regulations-northern-ireland-2005/regulation-5",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
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      "number": null,
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      "url": "https://openlegislation.uk/occupational-pension-schemes-administration-and-audited-accounts-amendment-regulations-northern-ireland-2005/signature",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule",
      "kind": "schedule",
      "number": null,
      "heading": "Regulations revoked",
      "url": "https://openlegislation.uk/occupational-pension-schemes-administration-and-audited-accounts-amendment-regulations-northern-ireland-2005/schedule",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/occupational-pension-schemes-administration-and-audited-accounts-amendment-regulations-northern-ireland-2005/note",
      "extent": "N.I.",
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2008-12-08",
      "size": null,
      "url": "https://openlegislation.uk/occupational-pension-schemes-administration-and-audited-accounts-amendment-regulations-northern-ireland-2005/pdf/nisr_20050421_en.pdf",
      "source_url": "https://www.legislation.gov.uk/nisr/2005/421/pdfs/nisr_20050421_en.pdf"
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  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1993/49",
      "title": "Pension Schemes (Northern Ireland) Act 1993",
      "url": "https://openlegislation.uk/pension-schemes-northern-ireland-act-1993",
      "provisions": [
        "section/107A",
        "section/109",
        "section/177"
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    },
    {
      "id": "nisi/1995/3213",
      "title": "The Pensions (Northern Ireland) Order 1995",
      "url": "https://openlegislation.uk/pensions-northern-ireland-order-1995",
      "provisions": [
        "article/41",
        "article/47",
        "article/49",
        "article/85",
        "article/86",
        "article/166"
      ]
    }
  ],
  "changes_made_to": 15,
  "changes_made_to_url": "https://openlegislation.uk/occupational-pension-schemes-administration-and-audited-accounts-amendment-regulations-northern-ireland-2005/changes.json",
  "changes_made_by": 59,
  "changes_made_by_url": "https://openlegislation.uk/occupational-pension-schemes-administration-and-audited-accounts-amendment-regulations-northern-ireland-2005/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/occupational-pension-schemes-administration-and-audited-accounts-amendment-regulations-northern-ireland-2005/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2005/421",
    "retrieved_at": "2026-10-29T01:50:38.711265+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."
}