{
  "url": "https://openlegislation.uk/occupational-pension-schemes-modification-of-schemes-regulations-northern-ireland-2006",
  "json_url": "https://openlegislation.uk/occupational-pension-schemes-modification-of-schemes-regulations-northern-ireland-2006.json",
  "id": "nisr/2006/149",
  "title": "The Occupational Pension Schemes (Modification of Schemes) Regulations (Northern Ireland) 2006",
  "short_title": "Occupational Pension Schemes (Modification of Schemes) 2006",
  "long_title": "These Regulations prescribe certain requirements which must be met where an occupational pension scheme is modified using a power conferred on any person by a scheme and where the subsisting rights provisions apply. The subsisting rights provisions are contained in Articles 67 to 67I of the Pensions (Northern Ireland) Order 1995 (“the 1995 Order”) and require that modifications to which they apply must either comply with the consent requirements or the actuarial equivalence requirements, as well as, the trustee approval and reporting requirements. These Regulations also enable trustees, in prescribed circumstances, to modify a trust scheme by way of a resolution.",
  "citation": "S.R. 2006/149",
  "type": "nisr",
  "year": "2006",
  "number": "149",
  "version": "current",
  "date": "2006-03-21",
  "revised": true,
  "valid_from": "2026-07-31",
  "extent": "N.I.",
  "unapplied_effects": 4,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/occupational-pension-schemes-modification-of-schemes-regulations-northern-ireland-2006/introduction",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and interpretation",
      "url": "https://openlegislation.uk/occupational-pension-schemes-modification-of-schemes-regulations-northern-ireland-2006/regulation-1",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Schemes exempted from the subsisting rights provisions",
      "url": "https://openlegislation.uk/occupational-pension-schemes-modification-of-schemes-regulations-northern-ireland-2006/regulation-2",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Non-application of the subsisting rights provisions",
      "url": "https://openlegislation.uk/occupational-pension-schemes-modification-of-schemes-regulations-northern-ireland-2006/regulation-3",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Qualifications or experience required for a person providing an actuarial equivalence statement",
      "url": "https://openlegislation.uk/occupational-pension-schemes-modification-of-schemes-regulations-northern-ireland-2006/regulation-4",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Calculation of the actuarial value of affected member’s subsisting rights",
      "url": "https://openlegislation.uk/occupational-pension-schemes-modification-of-schemes-regulations-northern-ireland-2006/regulation-5",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Modification of schemes: 2004 Act",
      "url": "https://openlegislation.uk/occupational-pension-schemes-modification-of-schemes-regulations-northern-ireland-2006/regulation-6",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6A",
      "kind": "regulation",
      "number": "6A",
      "heading": "Modification of schemes: the Registered Pension Schemes (Modification of the Rules of Existing Schemes) Regulations 2009",
      "url": "https://openlegislation.uk/occupational-pension-schemes-modification-of-schemes-regulations-northern-ireland-2006/regulation-6A",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Modification of schemes: surviving civil partners",
      "url": "https://openlegislation.uk/occupational-pension-schemes-modification-of-schemes-regulations-northern-ireland-2006/regulation-7",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7ZA",
      "kind": "regulation",
      "number": "7ZA",
      "heading": "Modification of schemes: surviving same sex spouses",
      "url": "https://openlegislation.uk/occupational-pension-schemes-modification-of-schemes-regulations-northern-ireland-2006/regulation-7ZA",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7A",
      "kind": "regulation",
      "number": "7A",
      "heading": "Modification of schemes: abolition of protected rights",
      "url": "https://openlegislation.uk/occupational-pension-schemes-modification-of-schemes-regulations-northern-ireland-2006/regulation-7A",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7B",
      "kind": "regulation",
      "number": "7B",
      "heading": "Amendment of schemes for adjustment measure",
      "url": "https://openlegislation.uk/occupational-pension-schemes-modification-of-schemes-regulations-northern-ireland-2006/regulation-7B",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7C",
      "kind": "regulation",
      "number": "7C",
      "heading": "Modification of schemes: revaluation of guaranteed minimum pensions",
      "url": "https://openlegislation.uk/occupational-pension-schemes-modification-of-schemes-regulations-northern-ireland-2006/regulation-7C",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Modification of schemes: prescribed schemes",
      "url": "https://openlegislation.uk/occupational-pension-schemes-modification-of-schemes-regulations-northern-ireland-2006/regulation-8",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/8A",
      "kind": "regulation",
      "number": "8A",
      "heading": "Modification of schemes: reduction in the rate of pension",
      "url": "https://openlegislation.uk/occupational-pension-schemes-modification-of-schemes-regulations-northern-ireland-2006/regulation-8A",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/8B",
      "kind": "regulation",
      "number": "8B",
      "heading": "Modification of schemes: drawdown pensions, uncrystallised funds pension lump sums and death benefits",
      "url": "https://openlegislation.uk/occupational-pension-schemes-modification-of-schemes-regulations-northern-ireland-2006/regulation-8B",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/8C",
      "kind": "regulation",
      "number": "8C",
      "heading": "Modification of schemes: independent advice requirement in respect of transfers",
      "url": "https://openlegislation.uk/occupational-pension-schemes-modification-of-schemes-regulations-northern-ireland-2006/regulation-8C",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Revocations",
      "url": "https://openlegislation.uk/occupational-pension-schemes-modification-of-schemes-regulations-northern-ireland-2006/regulation-9",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/occupational-pension-schemes-modification-of-schemes-regulations-northern-ireland-2006/signature",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule",
      "kind": "schedule",
      "number": null,
      "heading": "Revocations",
      "url": "https://openlegislation.uk/occupational-pension-schemes-modification-of-schemes-regulations-northern-ireland-2006/schedule",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/occupational-pension-schemes-modification-of-schemes-regulations-northern-ireland-2006/note",
      "extent": "N.I.",
      "status": null,
      "parent": null
    }
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      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2008-12-10",
      "size": null,
      "url": "https://openlegislation.uk/occupational-pension-schemes-modification-of-schemes-regulations-northern-ireland-2006/pdf/nisr_20060149_en.pdf",
      "source_url": "https://www.legislation.gov.uk/nisr/2006/149/pdfs/nisr_20060149_en.pdf"
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  ],
  "outstanding_effects": [
    {
      "type": "words omitted",
      "affected_provisions": "reg. 1(2)",
      "affecting": "nisr/2012/294",
      "affecting_title": "The Pensions (Financial Reporting Council) (Amendment) Regulations (Northern Ireland) 2012",
      "affecting_provisions": "reg. 2 Sch. para. 12(a)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 5(2)(b)",
      "affecting": "nisr/2012/294",
      "affecting_title": "The Pensions (Financial Reporting Council) (Amendment) Regulations (Northern Ireland) 2012",
      "affecting_provisions": "reg. 2 Sch. para. 12(b)(i)"
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    {
      "type": "words substituted",
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      "affecting_title": "The Pensions (Financial Reporting Council) (Amendment) Regulations (Northern Ireland) 2012",
      "affecting_provisions": "reg. 2 Sch. para. 12(b)(ii)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 3(i)",
      "affecting": "uksi/2019/1514",
      "affecting_title": "The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019",
      "affecting_provisions": "reg. 106(2)(b)"
    }
  ],
  "made_under": [
    {
      "id": "nisi/1995/3213",
      "title": "The Pensions (Northern Ireland) Order 1995",
      "url": "https://openlegislation.uk/pensions-northern-ireland-order-1995",
      "provisions": [
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        "article/67D",
        "article/68",
        "article/166"
      ]
    }
  ],
  "changes_made_to": 47,
  "changes_made_to_url": "https://openlegislation.uk/occupational-pension-schemes-modification-of-schemes-regulations-northern-ireland-2006/changes.json",
  "changes_made_by": 16,
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  "instruments_made_under_url": "https://openlegislation.uk/occupational-pension-schemes-modification-of-schemes-regulations-northern-ireland-2006/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2006/149",
    "retrieved_at": "2026-10-29T01:47:23.756144+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."
}