{
  "url": "https://openlegislation.uk/occupational-pension-schemes-winding-up-regulations-northern-ireland-1996",
  "json_url": "https://openlegislation.uk/occupational-pension-schemes-winding-up-regulations-northern-ireland-1996.json",
  "id": "nisr/1996/621",
  "title": "The Occupational Pension Schemes (Winding Up) Regulations (Northern Ireland) 1996",
  "short_title": "Occupational Pension Schemes (Winding Up) 1996",
  "long_title": "These Regulations make provision for the application of the statutory priority order set out in Article 73 of the Pensions (Northern Ireland) Order 1995 (“the Order”); the ways in which the trustees can be treated as having discharged their liabilities in respect of scheme members under Article 74 of the Order and the cases in which the statutory power to defer winding up under Article 38 of the Order is not to apply.",
  "citation": "S.R. 1996/621",
  "type": "nisr",
  "year": "1996",
  "number": "621",
  "version": "current",
  "date": "1996-12-31",
  "revised": true,
  "valid_from": "1996-12-31",
  "extent": "N.I.",
  "unapplied_effects": 75,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/occupational-pension-schemes-winding-up-regulations-northern-ireland-1996/introduction",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "crossheading/preliminary",
      "kind": "crossheading",
      "number": null,
      "heading": "Preliminary",
      "url": null,
      "extent": "N.I.",
      "status": "prospective",
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and interpretation",
      "url": "https://openlegislation.uk/occupational-pension-schemes-winding-up-regulations-northern-ireland-1996/regulation-1",
      "extent": "N.I.",
      "status": "prospective",
      "parent": "crossheading/preliminary"
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Commencement of winding up",
      "url": "https://openlegislation.uk/occupational-pension-schemes-winding-up-regulations-northern-ireland-1996/regulation-2",
      "extent": "N.I.",
      "status": "prospective",
      "parent": "crossheading/preliminary"
    },
    {
      "path": "crossheading/preferential-liabilities-on-winding-up",
      "kind": "crossheading",
      "number": null,
      "heading": "Preferential Liabilities on Winding Up",
      "url": null,
      "extent": "N.I.",
      "status": "prospective",
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Modification of Article 73",
      "url": "https://openlegislation.uk/occupational-pension-schemes-winding-up-regulations-northern-ireland-1996/regulation-3",
      "extent": "N.I.",
      "status": "prospective",
      "parent": "crossheading/preferential-liabilities-on-winding-up"
    },
    {
      "path": "regulation/4",
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      "heading": "Calculation of amounts of liabilities",
      "url": "https://openlegislation.uk/occupational-pension-schemes-winding-up-regulations-northern-ireland-1996/regulation-4",
      "extent": "N.I.",
      "status": "prospective",
      "parent": "crossheading/preferential-liabilities-on-winding-up"
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    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Modification of schemes to fix time for settling priority of liabilities on winding up",
      "url": "https://openlegislation.uk/occupational-pension-schemes-winding-up-regulations-northern-ireland-1996/regulation-5",
      "extent": "N.I.",
      "status": "prospective",
      "parent": "crossheading/preferential-liabilities-on-winding-up"
    },
    {
      "path": "crossheading/discharge-of-liabilities-by-insurance-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Discharge of Liabilities by Insurance, Etc.",
      "url": null,
      "extent": "N.I.",
      "status": "prospective",
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Arrangements for discharge of liabilities under Article 74",
      "url": "https://openlegislation.uk/occupational-pension-schemes-winding-up-regulations-northern-ireland-1996/regulation-6",
      "extent": "N.I.",
      "status": "prospective",
      "parent": "crossheading/discharge-of-liabilities-by-insurance-etc"
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
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      "heading": "Requirements applicable to notices of discharge under regulation 6",
      "url": "https://openlegislation.uk/occupational-pension-schemes-winding-up-regulations-northern-ireland-1996/regulation-7",
      "extent": "N.I.",
      "status": "prospective",
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    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Requirements to be satisfied by transferee schemes, annuities, etc.",
      "url": "https://openlegislation.uk/occupational-pension-schemes-winding-up-regulations-northern-ireland-1996/regulation-8",
      "extent": "N.I.",
      "status": "prospective",
      "parent": "crossheading/discharge-of-liabilities-by-insurance-etc"
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
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      "heading": "Relationship of these Regulations and requirements under section 28A of the Act",
      "url": "https://openlegislation.uk/occupational-pension-schemes-winding-up-regulations-northern-ireland-1996/regulation-9",
      "extent": "N.I.",
      "status": "prospective",
      "parent": "crossheading/discharge-of-liabilities-by-insurance-etc"
    },
    {
      "path": "crossheading/power-to-defer-winding-up",
      "kind": "crossheading",
      "number": null,
      "heading": "Power to Defer Winding Up",
      "url": null,
      "extent": "N.I.",
      "status": "prospective",
      "parent": null
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Disapplication of Article 38",
      "url": "https://openlegislation.uk/occupational-pension-schemes-winding-up-regulations-northern-ireland-1996/regulation-10",
      "extent": "N.I.",
      "status": "prospective",
      "parent": "crossheading/power-to-defer-winding-up"
    },
    {
      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": "Records and information",
      "url": "https://openlegislation.uk/occupational-pension-schemes-winding-up-regulations-northern-ireland-1996/regulation-11",
      "extent": "N.I.",
      "status": "prospective",
      "parent": "crossheading/power-to-defer-winding-up"
    },
    {
      "path": "crossheading/modifications-affecting-certain-schemes",
      "kind": "crossheading",
      "number": null,
      "heading": "Modifications Affecting Certain Schemes",
      "url": null,
      "extent": "N.I.",
      "status": "prospective",
      "parent": null
    },
    {
      "path": "regulation/12",
      "kind": "regulation",
      "number": "12",
      "heading": "Winding up of sectionalised schemes, etc.",
      "url": "https://openlegislation.uk/occupational-pension-schemes-winding-up-regulations-northern-ireland-1996/regulation-12",
      "extent": "N.I.",
      "status": "prospective",
      "parent": "crossheading/modifications-affecting-certain-schemes"
    },
    {
      "path": "regulation/13",
      "kind": "regulation",
      "number": "13",
      "heading": "Hybrid schemes",
      "url": "https://openlegislation.uk/occupational-pension-schemes-winding-up-regulations-northern-ireland-1996/regulation-13",
      "extent": "N.I.",
      "status": "prospective",
      "parent": "crossheading/modifications-affecting-certain-schemes"
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/occupational-pension-schemes-winding-up-regulations-northern-ireland-1996/signature",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/occupational-pension-schemes-winding-up-regulations-northern-ireland-1996/note",
      "extent": "N.I.",
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [
    {
      "type": "coming into force",
      "affected_provisions": "reg. 13",
      "affecting": "nisr/1996/621",
      "affecting_title": "The Occupational Pension Schemes (Winding Up) Regulations (Northern Ireland) 1996",
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    {
      "type": "coming into force",
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    {
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      "type": "coming into force",
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      "affecting_title": "The Occupational Pension Schemes (Winding Up) Regulations (Northern Ireland) 1996",
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    {
      "type": "substituted for reg. 12(1)(2)",
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      "affecting_title": "The Personal and Occupational Pension Schemes (Miscellaneous Amendments) Regulations (Northern Ireland) 1997",
      "affecting_provisions": "Sch. para. 12"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg. 3(5)",
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      "affecting_title": "The Pension Sharing (Consequential and Miscellaneous Amendments) Regulations (Northern Ireland) 2000",
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    {
      "type": "words inserted",
      "affected_provisions": "reg. 1(3)",
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      "affecting_title": "The Pension Sharing (Consequential and Miscellaneous Amendments) Regulations (Northern Ireland) 2000",
      "affecting_provisions": "reg. 4(2)"
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    {
      "type": "substituted",
      "affected_provisions": "reg. 8(1)-(3)",
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      "affecting_title": "The Pension Sharing (Consequential and Miscellaneous Amendments) Regulations (Northern Ireland) 2000",
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    {
      "type": "substituted",
      "affected_provisions": "reg. 3(8)",
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    {
      "type": "substituted",
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    {
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      "affecting_title": "The Occupational Pension Schemes (Winding Up) (Amendment) Regulations (Northern Ireland) 2004",
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    {
      "type": "revoked",
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    {
      "type": "substituted",
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    {
      "type": "words inserted",
      "affected_provisions": "reg. 4A(1)",
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      "affecting_title": "The Occupational Pension Schemes (Winding Up and Deficiency on Winding Up, etc.) (Amendment) Regulations (Northern Ireland) 2004",
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    {
      "type": "inserted",
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      "affecting_title": "The Occupational Pension Schemes (Winding Up and Deficiency on Winding Up, etc.) (Amendment) Regulations (Northern Ireland) 2004",
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    {
      "type": "words added",
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      "affecting_title": "The Occupational Pension Schemes (Winding Up and Deficiency on Winding Up, etc.) (Amendment) Regulations (Northern Ireland) 2004",
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      "type": "words substituted",
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      "affecting_provisions": "reg. 2(2)"
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    {
      "type": "words substituted",
      "affected_provisions": "reg. 11(1)(b)",
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      "affecting_title": "The Occupational Pension Schemes (Winding up, etc. ) Regulations (Northern Ireland) 2005",
      "affecting_provisions": "Sch. para. 5"
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    {
      "type": "inserted",
      "affected_provisions": "reg. 12A 12B",
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      "affecting_title": "The Occupational Pension Schemes (Winding up, etc. ) Regulations (Northern Ireland) 2005",
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      "type": "words added",
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      "affecting_title": "The Occupational Pension Schemes (Winding up, etc. ) Regulations (Northern Ireland) 2005",
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      "affecting_title": "The Occupational Pension Schemes (Winding up, etc. ) Regulations (Northern Ireland) 2005",
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    {
      "type": "words omitted",
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      "affecting_title": "The Occupational Pension Schemes (Winding up, etc. ) Regulations (Northern Ireland) 2005",
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    {
      "type": "omitted",
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    {
      "type": "omitted",
      "affected_provisions": "reg. 3(2)",
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    {
      "type": "omitted",
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    {
      "type": "words omitted",
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      "affecting_title": "The Occupational Pension Schemes (Winding up, etc. ) Regulations (Northern Ireland) 2005",
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    {
      "type": "added",
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      "type": "substituted",
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      "type": "words substituted",
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      "type": "words substituted",
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    {
      "type": "added",
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      "affecting_provisions": "reg. 11"
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    {
      "type": "substituted for reg. 12(1)",
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      "affecting": "nisr/2005/171",
      "affecting_title": "The Occupational Pension Schemes (Winding up, etc. ) Regulations (Northern Ireland) 2005",
      "affecting_provisions": "Sch. para. 6"
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    {
      "type": "words substituted",
      "affected_provisions": "reg. 12(3)",
      "affecting": "nisr/2005/568",
      "affecting_title": "The Occupational Pension Schemes (Scheme Funding) Regulations (Northern Ireland) 2005",
      "affecting_provisions": "Sch. 3 para. 3(2)(b)"
    },
    {
      "type": "omitted",
      "affected_provisions": "reg. 13(7)",
      "affecting": "nisr/2005/568",
      "affecting_title": "The Occupational Pension Schemes (Scheme Funding) Regulations (Northern Ireland) 2005",
      "affecting_provisions": "Sch. 3 para. 3(3)"
    },
    {
      "type": "omitted",
      "affected_provisions": "reg. 13(6)",
      "affecting": "nisr/2005/568",
      "affecting_title": "The Occupational Pension Schemes (Scheme Funding) Regulations (Northern Ireland) 2005",
      "affecting_provisions": "Sch. 3 para. 3(3)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 12(3)",
      "affecting": "nisr/2005/568",
      "affecting_title": "The Occupational Pension Schemes (Scheme Funding) Regulations (Northern Ireland) 2005",
      "affecting_provisions": "Sch. 3 para. 3(2)(a)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg. 10(1)(d)",
      "affecting": "nisr/2006/65",
      "affecting_title": "The Occupational Pension Schemes (Republic of Ireland Schemes Exemption (Revocation) and Tax Exempt Schemes (Miscellaneous Amendments)) Regulations (Northern Ireland) 2006",
      "affecting_provisions": "reg. 2"
    },
    {
      "type": "words omitted",
      "affected_provisions": "reg. 8(6)(b)(i)",
      "affecting": "nisr/2007/338",
      "affecting_title": "The Occupational Pension Schemes (Winding Up, Winding Up Notices and Reports, etc.) (Amendment) Regulations (Northern Ireland) 2007",
      "affecting_provisions": "reg. 2"
    },
    {
      "type": "words inserted",
      "affected_provisions": "reg. 1(3)",
      "affecting": "nisr/2007/64",
      "affecting_title": "The Occupational and Personal Pension Schemes (Prescribed Bodies) Regulations (Northern Ireland) 2007",
      "affecting_provisions": "Sch. para. 6(a)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg. 1(5)",
      "affecting": "nisr/2007/64",
      "affecting_title": "The Occupational and Personal Pension Schemes (Prescribed Bodies) Regulations (Northern Ireland) 2007",
      "affecting_provisions": "Sch. para. 6(b)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 1(5)",
      "affecting": "nisr/2008/365",
      "affecting_title": "The Pensions (2008 Act) (Actuarial Guidance) (Consequential Provisions) Order (Northern Ireland) 2008",
      "affecting_provisions": "art. 2 Sch."
    },
    {
      "type": "word omitted",
      "affected_provisions": "reg. 8(7)(b)",
      "affecting": "nisr/2009/115",
      "affecting_title": "The Occupational and Personal Pension Schemes (Miscellaneous Amendments) Regulations (Northern Ireland) 2009",
      "affecting_provisions": "reg. 7(b)"
    },
    {
      "type": "omitted",
      "affected_provisions": "reg. 8(7)(c)",
      "affecting": "nisr/2009/115",
      "affecting_title": "The Occupational and Personal Pension Schemes (Miscellaneous Amendments) Regulations (Northern Ireland) 2009",
      "affecting_provisions": "reg. 7(c)"
    },
    {
      "type": "word inserted",
      "affected_provisions": "reg. 8(7)(a)",
      "affecting": "nisr/2009/115",
      "affecting_title": "The Occupational and Personal Pension Schemes (Miscellaneous Amendments) Regulations (Northern Ireland) 2009",
      "affecting_provisions": "reg. 7(a)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg. 8(6)(b)(i)",
      "affecting": "nisr/2009/365",
      "affecting_title": "The Occupational and Personal Pension Schemes (Authorised Payments) Regulations (Northern Ireland) 2009",
      "affecting_provisions": "reg. 5"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg. 4(1)(d)",
      "affecting": "nisr/2010/108",
      "affecting_title": "The Occupational and Personal Pension Schemes (Miscellaneous Amendments) Regulations (Northern Ireland) 2010",
      "affecting_provisions": "reg. 3(3)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg. 1(5)",
      "affecting": "nisr/2010/108",
      "affecting_title": "The Occupational and Personal Pension Schemes (Miscellaneous Amendments) Regulations (Northern Ireland) 2010",
      "affecting_provisions": "reg. 3(2)"
    },
    {
      "type": "omitted",
      "affected_provisions": "reg. 9",
      "affecting": "nisr/2012/124",
      "affecting_title": "The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012",
      "affecting_provisions": "art. 15"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 4(1)(d)",
      "affecting": "nisr/2012/294",
      "affecting_title": "The Pensions (Financial Reporting Council) (Amendment) Regulations (Northern Ireland) 2012",
      "affecting_provisions": "reg. 2 Sch. para. 4(b)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg. 1(5)",
      "affecting": "nisr/2012/294",
      "affecting_title": "The Pensions (Financial Reporting Council) (Amendment) Regulations (Northern Ireland) 2012",
      "affecting_provisions": "reg. 2 Sch. para. 4(a)(ii)"
    },
    {
      "type": "words omitted",
      "affected_provisions": "reg. 1(3)",
      "affecting": "nisr/2012/294",
      "affecting_title": "The Pensions (Financial Reporting Council) (Amendment) Regulations (Northern Ireland) 2012",
      "affecting_provisions": "reg. 2 Sch. para. 4(a)(i)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "reg. 6(4)",
      "affecting": "nisr/2013/72",
      "affecting_title": "The Occupational and Stakeholder Pension Schemes (Miscellaneous Amendments) Regulations (Northern Ireland) 2013",
      "affecting_provisions": "reg. 6(b)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "reg. 6(4)",
      "affecting": "nisr/2013/72",
      "affecting_title": "The Occupational and Stakeholder Pension Schemes (Miscellaneous Amendments) Regulations (Northern Ireland) 2013",
      "affecting_provisions": "reg. 6(a)"
    },
    {
      "type": "modified",
      "affected_provisions": "reg. 13",
      "affecting": "nisr/2014/204",
      "affecting_title": "The Pensions (2012 Act) (Transitional, Consequential and Supplementary Provisions) Regulations (Northern Ireland) 2014",
      "affecting_provisions": "reg. 11(2)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "reg. 11(2)",
      "affecting": "nisr/2014/79",
      "affecting_title": "The Occupational and Personal Pension Schemes (Disclosure of Information) Regulations (Northern Ireland) 2014",
      "affecting_provisions": "Sch. 9 para. 4(b)"
    },
    {
      "type": "added",
      "affected_provisions": "reg. 7(11)",
      "affecting": "nisr/2014/79",
      "affecting_title": "The Occupational and Personal Pension Schemes (Disclosure of Information) Regulations (Northern Ireland) 2014",
      "affecting_provisions": "Sch. 9 para. 4(a)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 10(3)",
      "affecting": "nisr/2016/158",
      "affecting_title": "The Pensions (2015 Act) (Abolition of Contracting-out for Salary Related Pension Schemes) (Consequential Amendments and Savings) Order (Northern Ireland) 2016",
      "affecting_provisions": "art. 8(3)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "reg. 8(5)",
      "affecting": "nisr/2016/158",
      "affecting_title": "The Pensions (2015 Act) (Abolition of Contracting-out for Salary Related Pension Schemes) (Consequential Amendments and Savings) Order (Northern Ireland) 2016",
      "affecting_provisions": "art. 8(2)(a)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg. 8(7)(a)",
      "affecting": "nisr/2016/158",
      "affecting_title": "The Pensions (2015 Act) (Abolition of Contracting-out for Salary Related Pension Schemes) (Consequential Amendments and Savings) Order (Northern Ireland) 2016",
      "affecting_provisions": "art. 8(2)(b)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "reg. 8(6)(b)(i)(aa)",
      "affecting": "nisr/2016/165",
      "affecting_title": "The Pension Protection Fund and Occupational and Personal Pension Schemes (Miscellaneous Amendments) Regulations (Northern Ireland) 2016",
      "affecting_provisions": "reg. 2(3)(b)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 8(6)(a)",
      "affecting": "nisr/2016/165",
      "affecting_title": "The Pension Protection Fund and Occupational and Personal Pension Schemes (Miscellaneous Amendments) Regulations (Northern Ireland) 2016",
      "affecting_provisions": "reg. 2(3)(a)"
    },
    {
      "type": "inserted",
      "affected_provisions": "reg. 6(2)(b)(ai)",
      "affecting": "nisr/2016/165",
      "affecting_title": "The Pension Protection Fund and Occupational and Personal Pension Schemes (Miscellaneous Amendments) Regulations (Northern Ireland) 2016",
      "affecting_provisions": "reg. 2(2)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg. 13(2)",
      "affecting": "nisr/2022/192",
      "affecting_title": "The Occupational Pension Schemes (Collective Money Purchase Schemes) (Modifications and Consequential and Miscellaneous Amendments) Regulations (Northern Ireland) 2022",
      "affecting_provisions": "reg. 4"
    },
    {
      "type": "omitted",
      "affected_provisions": "reg. 10(1)(d)",
      "affecting": "uksi/2019/193",
      "affecting_title": "The Occupational and Personal Pension Schemes (Amendment etc.) (Northern Ireland) (EU Exit) Regulations 2019",
      "affecting_provisions": "reg. 10(2)"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1993/49",
      "title": "Pension Schemes (Northern Ireland) Act 1993",
      "url": "https://openlegislation.uk/pension-schemes-northern-ireland-act-1993",
      "provisions": [
        "section/93",
        "section/109",
        "section/164",
        "section/177"
      ]
    },
    {
      "id": "nisi/1995/3213",
      "title": "The Pensions (Northern Ireland) Order 1995",
      "url": "https://openlegislation.uk/pensions-northern-ireland-order-1995",
      "provisions": [
        "article/38",
        "article/49",
        "article/68",
        "article/73",
        "article/74",
        "article/115",
        "article/116",
        "article/122",
        "article/166"
      ]
    }
  ],
  "changes_made_to": 75,
  "changes_made_to_url": "https://openlegislation.uk/occupational-pension-schemes-winding-up-regulations-northern-ireland-1996/changes.json",
  "changes_made_by": 17,
  "changes_made_by_url": "https://openlegislation.uk/occupational-pension-schemes-winding-up-regulations-northern-ireland-1996/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/occupational-pension-schemes-winding-up-regulations-northern-ireland-1996/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/1996/621",
    "retrieved_at": "2026-10-29T02:31:26.733848+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."
}