Regulation 18 Avoidance of double liability: schemes in Great BritainI1

Northern Ireland

(1)

This regulation applies if, apart from paragraph (2), any of the levies would be payable in respect of a scheme in respect of which a corresponding Great Britain levy is imposed.

(2)

The scheme is only an eligible scheme for the purposes of the levy in question if the address of the scheme is in Northern Ireland.

(3)

For this purpose, the address of the scheme is the place in the United Kingdom at which the management of the scheme is conducted or, if there is more than one such place, the principal such place.

(4)

For the purposes of paragraph (1), a levy is a corresponding Great Britain levy –

(a)

in the case of the administration levy, if it is imposed under regulation 4(1) of the Occupational Pension Schemes (Levies) Regulations 2005^f1;

F1(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)

in the case of the initial levy, if it is imposed under regulation 9 of those Regulations.

Annotations

Textual amendments

F1: Reg. 18(4)(b) omitted (1.4.2007) by virtue of The Occupational Pension Schemes (Levies) (Amendment) Regulations (Northern Ireland) 2007 (S.R. 2007/210), regs. 1(b), 2(11)

Commencement

I1: Reg. 18 in operation at 1.4.2005, see reg. 1

Footnotes

f1: S.I. 2005/842