{
  "url": "https://openlegislation.uk/occupational-pension-schemes-levies-regulations-northern-ireland-2005/regulation-2",
  "json_url": "https://openlegislation.uk/occupational-pension-schemes-levies-regulations-northern-ireland-2005/regulation-2.json",
  "legislation": "nisr/2005/147",
  "legislation_title": "The Occupational Pension Schemes (Levies) Regulations (Northern Ireland) 2005",
  "legislation_url": "https://openlegislation.uk/occupational-pension-schemes-levies-regulations-northern-ireland-2005",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations –\n“the 2004 Act” means the Pensions Act 2004;\n“the 2005 Order” means the Pensions (Northern Ireland) Order 2005;\n“active member”, in relation to a scheme, has the meaning given by Article 2(2) of the 2005 Order (but subject to regulation 10(7));\n“the administration levy” means the levy under Article 103 of the 2005 Order imposed by regulation 4(1);\n“deferred member” has the meaning given by Article 121(1) of the 1995 Order (but subject to regulation 10(7));\n“eligible scheme” has the meaning given by Article 110 of the 2005 Order (but subject to regulations 15 to 18);\n“fraud compensation levy” means a levy imposed by regulations under Article 171 of the 2005 Order;\n“the initial levy” means the levy under Article 157 of the 2005 Order imposed by regulation 9;\n“the initial period” means the period provided for by regulation 8;\n“life member”, in relation to a scheme, means a person who is an active member but whose service under the scheme is only pensionable service by virtue of qualifying him for death benefits;\n“member”, in relation to a scheme, has the meaning given by Article 2(2) of the 2005 Order (but subject to regulations 5(5) and 11(4));\n...\n“pension credit member” has the meaning given by Article 121(1) of the 1995 Order;\n“pension credit rights” has the meaning given by Article 121(1) of the 1995 Order;\n“pension protection levy” means a levy imposed in accordance with Article 158 of the 2005 Order;\n“pensionable service” has the meaning given by Article 121(1) of the 1995 Order;\n“pensioner member” has the meaning given by Article 121(1) of the 1995 Order;\n“registrable scheme” has the meaning given by Article 55(5) of the 2005 Order and regulations made under that Article;\n“scheme year”, in relation to a scheme, means –\n(a)a year specified for the purpose of the scheme in any document comprising the scheme or, if none, a period of 12 months beginning on 1st April or on such other date as the trustees or managers select; or\n(b)such other period (if any) exceeding 6 months but not exceeding 18 months as is selected by the trustees or managers –\n(i)in connection with the commencement or termination of the scheme, or\n(ii)in connection with a variation of the date on which the year or period referred to in paragraph (a) is to begin.",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 2 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(2)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 2 in operation at 1.4.2005, see reg. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "2004 c. 35"
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "The definition of “pension credit member” was inserted by paragraph 50(3) of Schedule 9 to the Welfare Reform and Pensions (Northern Ireland) Order 1999 (S.I. 1999/3147 (N.I. 11))"
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "The definition of “pension credit rights” was inserted by paragraph 50(3) of Schedule 9 to the Welfare Reform and Pensions (Northern Ireland) Order 1999"
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "The definition of “pensioner member” was amended by paragraph 5(3) of Schedule 5 to the Child Support, Pensions and Social Security Act (Northern Ireland) 2000 (c. 4 (N.I.))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2005/147/regulation/2",
    "retrieved_at": "2026-10-29T01:53:14.129029+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."
}