Regulation 9 Amendment of the Pension Schemes (Categories) Regulations

The Pension Schemes (Categories) Regulations (Northern Ireland) 2005^f1 shall be amended in accordance with paragraphs (2) and (3).

In regulation 1 (interpretation) for paragraph (2) substitute—

“(2)

In these Regulations—

• “the 1993 Act” means the Pension Schemes (Northern Ireland) Act 1993;

• “EEA agreement” means the agreement on the European Economic Area signed at Oporto on 2nd May 1992, together with the Protocol adjusting that Agreement signed at Brussels on 17th March 1993, as modified or supplemented from time to time;

• “EEA state”, in relation to any time, means—

  1. (a)

     a state which at that time is a member State, or

  2. (b)

     any other state which at that time is a party to the EEA agreement.”.

In regulation 2(2)(b) (prescription of certain pension schemes as occupational pension schemes) for “member States” substitute “EEA states”.