{
  "url": "https://openlegislation.uk/occupational-pension-schemes-miscellaneous-amendments-regulations-northern-ireland-2014/regulation-2",
  "json_url": "https://openlegislation.uk/occupational-pension-schemes-miscellaneous-amendments-regulations-northern-ireland-2014/regulation-2.json",
  "legislation": "nisr/2014/93",
  "legislation_title": "The Occupational Pension Schemes (Miscellaneous Amendments) Regulations (Northern Ireland) 2014",
  "legislation_url": "https://openlegislation.uk/occupational-pension-schemes-miscellaneous-amendments-regulations-northern-ireland-2014",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of the Occupational Pension Schemes (Scheme Administration) Regulations",
  "text": "In regulation 4 of the Occupational Pension Schemes (Scheme Administration) Regulations (Northern Ireland) 1997(qualifications and experience or approval required for appointment as auditor or actuary)—\n(a) in paragraph (2)(d) at the beginning insert “subject to paragraph (3),”;\n(b) after paragraph (2) add—\n“(3) Paragraph (2)(d) does not apply in relation to the accounts and auditor’s statement for a relevant scheme for a scheme year—\n(a) in which, on the first day of that scheme year, the scheme has at least 500 participating employers; or\n(b) which immediately precedes a scheme year in which sub-paragraph (a) is satisfied.\n(4) In paragraph (3) “relevant scheme” means a trust scheme which applies to earners in employment under different employers.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.R. 1997 No. 94; relevant amending provision is S.I. 2008/948"
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Paragraph (2)(d) was amended by paragraph 22 of Schedule 1 to S.I. 2008/948"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2014/93/regulation/2",
    "retrieved_at": "2026-10-29T01:07:28.784744+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."
}