# Pension Schemes (Northern Ireland) Act 1993, Section 20E: Procedural requirements


(1) This section specifies the procedural requirements that must be complied with in order to satisfy Condition 5 of section 20B.
(2) The employer Each relevant person (if any) in relation to the scheme must consent to the GMP conversion in advance.
(2A) For the purposes of subsection (2) a person is “relevant” in relation to a scheme if such conditions as may be prescribed are met in relation to the person and the scheme.
(3) The trustees must take all reasonable steps to—
(a) consult the earner P in advance, and
(b) notify all members, and survivors, affected by the GMP conversion before, or as soon as is reasonably practicable after, the conversion date.
(4) The Commissioners for Her Majesty's Revenue and Customs must be notified on or before the conversion date—
(a) that the GMP conversion will occur or has occurred, and
(b) that it affects the earner.

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Source: https://www.legislation.gov.uk/ukpga/1993/49/section/20E (the official version)
Page: https://openlegislation.uk/pension-schemes-northern-ireland-act-1993/section-20E
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.