{
  "url": "https://openlegislation.uk/occupational-pension-schemes-levies-amendment-regulations-northern-ireland-2006/note",
  "json_url": "https://openlegislation.uk/occupational-pension-schemes-levies-amendment-regulations-northern-ireland-2006/note.json",
  "legislation": "nisr/2006/162",
  "legislation_title": "The Occupational Pension Schemes (Levies) (Amendment) Regulations (Northern Ireland) 2006",
  "legislation_url": "https://openlegislation.uk/occupational-pension-schemes-levies-amendment-regulations-northern-ireland-2006",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nRegulation 2 of these Regulations amends the Occupational Pension Schemes (Levies) Regulations (Northern Ireland) 2005 (“the Levies Regulations”) to—\nprovide that the Pension Protection Fund Ombudsman levy is not payable in respect of the financial year ending on 31st March 2007 (paragraph (2));\nprovide that in respect of the administration levy, for the financial year beginning on 1st April 2006, the general rule (as set out in regulation 5(4) of the Levies Regulations) for determining the reference day for a scheme is to apply (paragraph (3));\nprovide for the amount payable in respect of the administration levy for the financial year ending on 31st March 2007 (paragraph (4));\nprovide that, other than in relation to regulation 15 of the Levies Regulations, a reference to “the levies” in Part IV of those Regulations includes the pension protection levy (paragraph (5));\nmake a consequential amendment to regulation 14(3) of the Levies Regulations (paragraph (6));\nprovide that regulation 15 of the Levies Regulations does not apply to any pension protection levy (paragraph (7));\nadd a reference to the corresponding provision (for the pension protection levy) which has effect in Great Britain (paragraph (8)).\nAs these Regulations make in relation to Northern Ireland only provision corresponding to provision contained in regulations made by the Secretary of State for Work and Pensions in relation to Great Britain, the requirement to consult under Article 289(1) of the Pensions (Northern Ireland) Order 2005 does not apply by virtue of paragraph (2)(e) of that Article.",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2006/162/note",
    "retrieved_at": "2026-10-29T01:47:14.629582+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."
}