{
  "url": "https://openlegislation.uk/occupational-pension-schemes-levies-regulations-northern-ireland-2005",
  "json_url": "https://openlegislation.uk/occupational-pension-schemes-levies-regulations-northern-ireland-2005.json",
  "id": "nisr/2005/147",
  "title": "The Occupational Pension Schemes (Levies) Regulations (Northern Ireland) 2005",
  "short_title": "Occupational Pension Schemes (Levies) 2005",
  "long_title": "These Regulations impose the administration levy, the initial levy and the PPF Ombudsman levy provided for in Articles 103, 157 and 191 respectively of the Pensions (Northern Ireland) Order 2005 (“the 2005 Order”).",
  "citation": "S.R. 2005/147",
  "type": "nisr",
  "year": "2005",
  "number": "147",
  "version": "current",
  "date": "2005-03-21",
  "revised": true,
  "valid_from": "2017-04-01",
  "extent": "N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/occupational-pension-schemes-levies-regulations-northern-ireland-2005/introduction",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/I",
      "kind": "part",
      "number": "I",
      "heading": "PRELIMINARY",
      "url": null,
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/occupational-pension-schemes-levies-regulations-northern-ireland-2005/regulation-1",
      "extent": "N.I.",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/occupational-pension-schemes-levies-regulations-northern-ireland-2005/regulation-2",
      "extent": "N.I.",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "part/II",
      "kind": "part",
      "number": "II",
      "heading": "ADMINISTRATION LEVY",
      "url": null,
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Meaning of “the levies” in Part II",
      "url": "https://openlegislation.uk/occupational-pension-schemes-levies-regulations-northern-ireland-2005/regulation-3",
      "extent": "N.I.",
      "status": "repealed",
      "parent": "part/II"
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Liability for the administration levy",
      "url": "https://openlegislation.uk/occupational-pension-schemes-levies-regulations-northern-ireland-2005/regulation-4",
      "extent": "N.I.",
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "The reference day",
      "url": "https://openlegislation.uk/occupational-pension-schemes-levies-regulations-northern-ireland-2005/regulation-5",
      "extent": "N.I.",
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "The amount payable",
      "url": "https://openlegislation.uk/occupational-pension-schemes-levies-regulations-northern-ireland-2005/regulation-6",
      "extent": "N.I.",
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Schemes eligible for only part of the financial year",
      "url": "https://openlegislation.uk/occupational-pension-schemes-levies-regulations-northern-ireland-2005/regulation-7",
      "extent": "N.I.",
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "regulation/7A",
      "kind": "regulation",
      "number": "7A",
      "heading": "Waiver of the administration levy",
      "url": "https://openlegislation.uk/occupational-pension-schemes-levies-regulations-northern-ireland-2005/regulation-7A",
      "extent": null,
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "part/III",
      "kind": "part",
      "number": "III",
      "heading": "THE INITIAL LEVY",
      "url": null,
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "The initial period",
      "url": "https://openlegislation.uk/occupational-pension-schemes-levies-regulations-northern-ireland-2005/regulation-8",
      "extent": "N.I.",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Liability for the initial levy",
      "url": "https://openlegislation.uk/occupational-pension-schemes-levies-regulations-northern-ireland-2005/regulation-9",
      "extent": "N.I.",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "The amount of the initial levy",
      "url": "https://openlegislation.uk/occupational-pension-schemes-levies-regulations-northern-ireland-2005/regulation-10",
      "extent": "N.I.",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": "Supplementary provisions relating to the calculation of the initial levy",
      "url": "https://openlegislation.uk/occupational-pension-schemes-levies-regulations-northern-ireland-2005/regulation-11",
      "extent": "N.I.",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "regulation/12",
      "kind": "regulation",
      "number": "12",
      "heading": "Schemes eligible for only part of the levy period",
      "url": "https://openlegislation.uk/occupational-pension-schemes-levies-regulations-northern-ireland-2005/regulation-12",
      "extent": "N.I.",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "part/IV",
      "kind": "part",
      "number": "IV",
      "heading": "GENERAL",
      "url": null,
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/13",
      "kind": "regulation",
      "number": "13",
      "heading": "Meaning of “the levies” in Part IV",
      "url": "https://openlegislation.uk/occupational-pension-schemes-levies-regulations-northern-ireland-2005/regulation-13",
      "extent": "N.I.",
      "status": null,
      "parent": "part/IV"
    },
    {
      "path": "regulation/14",
      "kind": "regulation",
      "number": "14",
      "heading": "Attribution of payments in respect of levies",
      "url": "https://openlegislation.uk/occupational-pension-schemes-levies-regulations-northern-ireland-2005/regulation-14",
      "extent": "N.I.",
      "status": null,
      "parent": "part/IV"
    },
    {
      "path": "regulation/15",
      "kind": "regulation",
      "number": "15",
      "heading": "Multi-employer schemes",
      "url": "https://openlegislation.uk/occupational-pension-schemes-levies-regulations-northern-ireland-2005/regulation-15",
      "extent": "N.I.",
      "status": null,
      "parent": "part/IV"
    },
    {
      "path": "regulation/16",
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      "number": "16",
      "heading": "Partially guaranteed schemes",
      "url": "https://openlegislation.uk/occupational-pension-schemes-levies-regulations-northern-ireland-2005/regulation-16",
      "extent": "N.I.",
      "status": null,
      "parent": "part/IV"
    },
    {
      "path": "regulation/17",
      "kind": "regulation",
      "number": "17",
      "heading": "Hybrid schemes",
      "url": "https://openlegislation.uk/occupational-pension-schemes-levies-regulations-northern-ireland-2005/regulation-17",
      "extent": "N.I.",
      "status": null,
      "parent": "part/IV"
    },
    {
      "path": "regulation/18",
      "kind": "regulation",
      "number": "18",
      "heading": "Avoidance of double liability: schemes in Great Britain",
      "url": "https://openlegislation.uk/occupational-pension-schemes-levies-regulations-northern-ireland-2005/regulation-18",
      "extent": "N.I.",
      "status": null,
      "parent": "part/IV"
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/occupational-pension-schemes-levies-regulations-northern-ireland-2005/signature",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/occupational-pension-schemes-levies-regulations-northern-ireland-2005/note",
      "extent": "N.I.",
      "status": null,
      "parent": null
    }
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  "provenance": {
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    "retrieved_at": "2026-10-29T01:53:14.129029+00:00"
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  "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."
}