{
  "url": "https://openlegislation.uk/occupational-pension-schemes-levies-regulations-northern-ireland-2005/regulation-7",
  "json_url": "https://openlegislation.uk/occupational-pension-schemes-levies-regulations-northern-ireland-2005/regulation-7.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/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Schemes eligible for only part of the financial year",
  "text": "(1) This regulation applies if a scheme that is not an eligible scheme at the beginning of a financial year becomes such a scheme during that year.\n(2) The amount of the administration levy payable in respect of the scheme for that year is such proportion of the full amount so payable as the period beginning with the date on which it becomes such a scheme and ending with the end of the financial year bears to the whole financial year.\n(3) Where a scheme to which this regulation applies becomes an eligible scheme during a financial year by virtue of—\n(a) regulation 2(1A) of the Pension Protection Fund (Entry Rules) Regulations (Northern Ireland) 2005 (schemes which are not eligible schemes); or\n(b) regulation 2A of the Pension Protection Fund (Partially Guaranteed Schemes) (Modification) Regulations (Northern Ireland) 2005 (schemes to which regulation 2(1) does not apply),\nparagraph (2) does not apply to the scheme (and accordingly the full amount of the administration levy is payable for that year).",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 7(2) substituted (1.4.2007) by The Occupational Pension Schemes (Levies) (Amendment) Regulations (Northern Ireland) 2007 (S.R. 2007/210), regs. 1(b), 2(8)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Reg. 7(3) added (29.7.2010) by The Occupational Pension Schemes (Levies) (Amendment) Regulations (Northern Ireland) 2010 (S.R. 2010/249), regs. 1, 2(2)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 7 in operation at 1.4.2005, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2005/147/regulation/7",
    "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."
}