# The Occupational Pension Schemes (Levies) Regulations (Northern Ireland) 2005, Regulation 12: Schemes eligible for only part of the levy period

Extent: N.I.

(1) This regulation applies where a scheme is an eligible scheme for only part of the period in respect of which the initial levy is payable.
(2) Article 164(5) of the 2005 Order (by virtue of which only a proportionate part of the levy is payable by such schemes) does not apply if the scheme ceases to be an eligible scheme during the period in question (and accordingly the full amount of the initial levy is payable).

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Source: https://www.legislation.gov.uk/nisr/2005/147/regulation/12 (the official version)
Page: https://openlegislation.uk/occupational-pension-schemes-levies-regulations-northern-ireland-2005/regulation-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.