{
  "url": "https://openlegislation.uk/pension-sharing-implementation-and-discharge-of-liability-regulations-northern-ireland-2000",
  "json_url": "https://openlegislation.uk/pension-sharing-implementation-and-discharge-of-liability-regulations-northern-ireland-2000.json",
  "id": "nisr/2000/145",
  "title": "The Pension Sharing (Implementation and Discharge of Liability) Regulations (Northern Ireland) 2000",
  "short_title": "Pension Sharing (Implementation and Discharge of Liability) 2000",
  "long_title": "These Regulations provide for the circumstances in which the implementation period may be extended, postponed or in which it may cease, and how a person responsible for a pension arrangement may discharge his liability in respect of a pension credit for the purposes of Schedule 5 to the Welfare Reform and Pensions (Northern Ireland) Order 1999 (“the 1999 Order”). They also provide for the circumstances concerning the failure by the trustees or managers of an occupational pension scheme to discharge their liability within the implementation period or, where an application is made for leave to appeal against a pension sharing order out of time, for the postponement or cessation of the implementation period.",
  "citation": "S.R. 2000/145",
  "type": "nisr",
  "year": "2000",
  "number": "145",
  "version": "current",
  "date": "2000-04-26",
  "revised": true,
  "valid_from": "2000-04-26",
  "extent": "N.I.",
  "unapplied_effects": 76,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/pension-sharing-implementation-and-discharge-of-liability-regulations-northern-ireland-2000/introduction",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/I",
      "kind": "part",
      "number": "I",
      "heading": "General",
      "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/pension-sharing-implementation-and-discharge-of-liability-regulations-northern-ireland-2000/regulation-1",
      "extent": "N.I.",
      "status": "prospective",
      "parent": "part/I"
    },
    {
      "path": "part/II",
      "kind": "part",
      "number": "II",
      "heading": "Extension, Postponement or Cessation of Implementation Period",
      "url": null,
      "extent": "N.I.",
      "status": "prospective",
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Time period for notification to the Regulatory Authority of failure by the trustees or managers of an occupational pension scheme to discharge their liability in respect of a pension credit",
      "url": "https://openlegislation.uk/pension-sharing-implementation-and-discharge-of-liability-regulations-northern-ireland-2000/regulation-2",
      "extent": "N.I.",
      "status": "prospective",
      "parent": "part/II"
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Circumstances in which an application for an extension of the implementation period may be made",
      "url": "https://openlegislation.uk/pension-sharing-implementation-and-discharge-of-liability-regulations-northern-ireland-2000/regulation-3",
      "extent": "N.I.",
      "status": "prospective",
      "parent": "part/II"
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Postponement or cessation of implementation period when an application is made for leave to appeal out of time",
      "url": "https://openlegislation.uk/pension-sharing-implementation-and-discharge-of-liability-regulations-northern-ireland-2000/regulation-4",
      "extent": "N.I.",
      "status": "prospective",
      "parent": "part/II"
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Civil Penalties",
      "url": "https://openlegislation.uk/pension-sharing-implementation-and-discharge-of-liability-regulations-northern-ireland-2000/regulation-5",
      "extent": "N.I.",
      "status": "prospective",
      "parent": "part/II"
    },
    {
      "path": "part/III",
      "kind": "part",
      "number": "III",
      "heading": "Death of Person entitled to a Pension Credit before Liability in Respect of the Pension Credit is Discharged",
      "url": null,
      "extent": "N.I.",
      "status": "prospective",
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Discharge of liability in respect of a pension credit following the death of the person entitled to the pension credit",
      "url": "https://openlegislation.uk/pension-sharing-implementation-and-discharge-of-liability-regulations-northern-ireland-2000/regulation-6",
      "extent": "N.I.",
      "status": "prospective",
      "parent": "part/III"
    },
    {
      "path": "part/IV",
      "kind": "part",
      "number": "IV",
      "heading": "Discharge of Liability in Respect of a Pension Credit",
      "url": null,
      "extent": "N.I.",
      "status": "prospective",
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Funded pension schemes",
      "url": "https://openlegislation.uk/pension-sharing-implementation-and-discharge-of-liability-regulations-northern-ireland-2000/regulation-7",
      "extent": "N.I.",
      "status": "prospective",
      "parent": "part/IV"
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Unfunded occupational pension schemes other than public service pension schemes",
      "url": "https://openlegislation.uk/pension-sharing-implementation-and-discharge-of-liability-regulations-northern-ireland-2000/regulation-8",
      "extent": "N.I.",
      "status": "prospective",
      "parent": "part/IV"
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Other pension arrangements",
      "url": "https://openlegislation.uk/pension-sharing-implementation-and-discharge-of-liability-regulations-northern-ireland-2000/regulation-9",
      "extent": "N.I.",
      "status": "prospective",
      "parent": "part/IV"
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Calculation of the value of appropriate rights",
      "url": "https://openlegislation.uk/pension-sharing-implementation-and-discharge-of-liability-regulations-northern-ireland-2000/regulation-10",
      "extent": "N.I.",
      "status": "prospective",
      "parent": "part/IV"
    },
    {
      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": "Qualifying arrangements",
      "url": "https://openlegislation.uk/pension-sharing-implementation-and-discharge-of-liability-regulations-northern-ireland-2000/regulation-11",
      "extent": "N.I.",
      "status": "prospective",
      "parent": "part/IV"
    },
    {
      "path": "regulation/12",
      "kind": "regulation",
      "number": "12",
      "heading": "Destination for pension credit — general",
      "url": "https://openlegislation.uk/pension-sharing-implementation-and-discharge-of-liability-regulations-northern-ireland-2000/regulation-12",
      "extent": "N.I.",
      "status": "prospective",
      "parent": "part/IV"
    },
    {
      "path": "regulation/13",
      "kind": "regulation",
      "number": "13",
      "heading": "Destination for pension credit — contracted-out or safeguarded rights",
      "url": "https://openlegislation.uk/pension-sharing-implementation-and-discharge-of-liability-regulations-northern-ireland-2000/regulation-13",
      "extent": "N.I.",
      "status": "prospective",
      "parent": "part/IV"
    },
    {
      "path": "regulation/14",
      "kind": "regulation",
      "number": "14",
      "heading": "Destination for pension credit — occupational pension schemes",
      "url": "https://openlegislation.uk/pension-sharing-implementation-and-discharge-of-liability-regulations-northern-ireland-2000/regulation-14",
      "extent": "N.I.",
      "status": "prospective",
      "parent": "part/IV"
    },
    {
      "path": "regulation/15",
      "kind": "regulation",
      "number": "15",
      "heading": "Disqualification as a destination for pension credit — annuity contracts and insurance policies",
      "url": "https://openlegislation.uk/pension-sharing-implementation-and-discharge-of-liability-regulations-northern-ireland-2000/regulation-15",
      "extent": "N.I.",
      "status": "prospective",
      "parent": "part/IV"
    },
    {
      "path": "regulation/16",
      "kind": "regulation",
      "number": "16",
      "heading": "Adjustments to amount of pension credit — occupational pension schemes which are underfunded on the valuation day",
      "url": "https://openlegislation.uk/pension-sharing-implementation-and-discharge-of-liability-regulations-northern-ireland-2000/regulation-16",
      "extent": "N.I.",
      "status": "prospective",
      "parent": "part/IV"
    },
    {
      "path": "regulation/17",
      "kind": "regulation",
      "number": "17",
      "heading": "Adjustments to amount of the pension credit — payments made without knowledge of the pension debit",
      "url": "https://openlegislation.uk/pension-sharing-implementation-and-discharge-of-liability-regulations-northern-ireland-2000/regulation-17",
      "extent": "N.I.",
      "status": "prospective",
      "parent": "part/IV"
    },
    {
      "path": "regulation/18",
      "kind": "regulation",
      "number": "18",
      "heading": "Adjustments to amount of the pension credit — increasing amount of the pension credit",
      "url": "https://openlegislation.uk/pension-sharing-implementation-and-discharge-of-liability-regulations-northern-ireland-2000/regulation-18",
      "extent": "N.I.",
      "status": "prospective",
      "parent": "part/IV"
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/pension-sharing-implementation-and-discharge-of-liability-regulations-northern-ireland-2000/signature",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/pension-sharing-implementation-and-discharge-of-liability-regulations-northern-ireland-2000/note",
      "extent": "N.I.",
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2008-12-18",
      "size": null,
      "url": "https://openlegislation.uk/pension-sharing-implementation-and-discharge-of-liability-regulations-northern-ireland-2000/pdf/nisr_20000145_en.pdf",
      "source_url": "https://www.legislation.gov.uk/nisr/2000/145/pdfs/nisr_20000145_en.pdf"
    }
  ],
  "outstanding_effects": [
    {
      "type": "coming into force",
      "affected_provisions": "reg. 17",
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      "affecting_title": "The Pension Sharing (Implementation and Discharge of Liability) Regulations (Northern Ireland) 2000",
      "affecting_provisions": "reg. 1(1)"
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    {
      "type": "coming into force",
      "affected_provisions": "reg. 18",
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      "affecting_provisions": "reg. 1(1)"
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    {
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    {
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    {
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      "affected_provisions": "reg. 7",
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      "affecting_title": "The Pension Sharing (Implementation and Discharge of Liability) Regulations (Northern Ireland) 2000",
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    {
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      "affected_provisions": "reg. 8",
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      "affecting_provisions": "reg. 1(1)"
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      "type": "coming into force",
      "affected_provisions": "reg. 9",
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      "affecting_title": "The Pension Sharing (Implementation and Discharge of Liability) Regulations (Northern Ireland) 2000",
      "affecting_provisions": "reg. 1(1)"
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      "affecting_provisions": "reg. 1(1)"
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      "affected_provisions": "reg. 11",
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      "affecting_title": "The Pension Sharing (Implementation and Discharge of Liability) Regulations (Northern Ireland) 2000",
      "affecting_provisions": "reg. 1(1)"
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      "type": "coming into force",
      "affected_provisions": "reg. 12",
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      "affecting_title": "The Pension Sharing (Implementation and Discharge of Liability) Regulations (Northern Ireland) 2000",
      "affecting_provisions": "reg. 1(1)"
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      "type": "coming into force",
      "affected_provisions": "reg. 13",
      "affecting": "nisr/2000/145",
      "affecting_title": "The Pension Sharing (Implementation and Discharge of Liability) Regulations (Northern Ireland) 2000",
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      "affecting_title": "The Pension Sharing (Implementation and Discharge of Liability) Regulations (Northern Ireland) 2000",
      "affecting_provisions": "reg. 1(1)"
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      "type": "coming into force",
      "affected_provisions": "reg. 15",
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      "affecting_title": "The Pension Sharing (Implementation and Discharge of Liability) Regulations (Northern Ireland) 2000",
      "affecting_provisions": "reg. 1(1)"
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    {
      "type": "coming into force",
      "affected_provisions": "reg. 16",
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      "affecting_title": "The Pension Sharing (Implementation and Discharge of Liability) Regulations (Northern Ireland) 2000",
      "affecting_provisions": "reg. 1(1)"
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    {
      "type": "substituted",
      "affected_provisions": "reg. 6",
      "affecting": "nisr/2000/335",
      "affecting_title": "The Pension Sharing (Consequential and Miscellaneous Amendments) Regulations (Northern Ireland) 2000",
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    {
      "type": "substituted",
      "affected_provisions": "reg. 1(2)(a)",
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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(2)",
      "affecting": "nisr/2000/335",
      "affecting_title": "The Pension Sharing (Consequential and Miscellaneous Amendments) Regulations (Northern Ireland) 2000",
      "affecting_provisions": "reg. 11(2)(a)"
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    {
      "type": "words substituted",
      "affected_provisions": "reg. 1(2)",
      "affecting": "nisr/2000/335",
      "affecting_title": "The Pension Sharing (Consequential and Miscellaneous Amendments) Regulations (Northern Ireland) 2000",
      "affecting_provisions": "reg. 11(2)(b)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 7(2)(a)",
      "affecting": "nisr/2000/335",
      "affecting_title": "The Pension Sharing (Consequential and Miscellaneous Amendments) Regulations (Northern Ireland) 2000",
      "affecting_provisions": "reg. 11(4)(a)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg. 7(2)(b)",
      "affecting": "nisr/2000/335",
      "affecting_title": "The Pension Sharing (Consequential and Miscellaneous Amendments) Regulations (Northern Ireland) 2000",
      "affecting_provisions": "reg. 11(4)(b)"
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    {
      "type": "words added",
      "affected_provisions": "reg. 10(4)",
      "affecting": "nisr/2000/335",
      "affecting_title": "The Pension Sharing (Consequential and Miscellaneous Amendments) Regulations (Northern Ireland) 2000",
      "affecting_provisions": "reg. 11(5)"
    },
    {
      "type": "substituted for reg. 11(1)(a)-(c)",
      "affected_provisions": "reg. 11(1)(a)(b)",
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      "affecting_title": "The Social Security and Pensions (Financial Services and Markets Act 2000) (Consequential Amendments) Regulations (Northern Ireland) 2003",
      "affecting_provisions": "reg. 15(3)(a)"
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    {
      "type": "substituted",
      "affected_provisions": "reg. 11(2)",
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      "affecting_title": "The Social Security and Pensions (Financial Services and Markets Act 2000) (Consequential Amendments) Regulations (Northern Ireland) 2003",
      "affecting_provisions": "reg. 15(3)(b)"
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      "type": "words inserted",
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      "affecting_title": "The Social Security and Pensions (Financial Services and Markets Act 2000) (Consequential Amendments) Regulations (Northern Ireland) 2003",
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    {
      "type": "words substituted",
      "affected_provisions": "reg. 1(2)",
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      "affecting_title": "The Social Security and Pensions (Financial Services and Markets Act 2000) (Consequential Amendments) Regulations (Northern Ireland) 2003",
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    {
      "type": "inserted",
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      "affecting_title": "The Social Security and Pensions (Financial Services and Markets Act 2000) (Consequential Amendments) Regulations (Northern Ireland) 2003",
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    {
      "type": "substituted for reg. 16(2)",
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      "affecting": "nisr/2003/337",
      "affecting_title": "The Occupational Pension Schemes (Transfer Values and Miscellaneous Amendments) Regulations (Northern Ireland) 2003 (revoked)",
      "affecting_provisions": "reg. 5(3)"
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    {
      "type": "words inserted",
      "affected_provisions": "reg. 1(2)",
      "affecting": "nisr/2003/337",
      "affecting_title": "The Occupational Pension Schemes (Transfer Values and Miscellaneous Amendments) Regulations (Northern Ireland) 2003 (revoked)",
      "affecting_provisions": "reg. 5(2)"
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      "type": "substituted for reg. 16(2)-(2B)",
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      "affecting_title": "The Occupational Pension Schemes (Winding up, etc. ) Regulations (Northern Ireland) 2005",
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    {
      "type": "words substituted",
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      "affecting_title": "The Occupational Pension Schemes (Winding up, etc. ) Regulations (Northern Ireland) 2005",
      "affecting_provisions": "reg. 17(3)"
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    {
      "type": "words substituted",
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      "affecting": "nisr/2005/536",
      "affecting_title": "The Civil Partnership (Pensions, Social Security and Child Support) (Consequential, etc. Provisions) Order (Northern Ireland) 2005",
      "affecting_provisions": "Sch. 1 para. 4"
    },
    {
      "type": "words omitted",
      "affected_provisions": "reg. 16(2B)",
      "affecting": "nisr/2005/568",
      "affecting_title": "The Occupational Pension Schemes (Scheme Funding) Regulations (Northern Ireland) 2005",
      "affecting_provisions": "Sch. 3 para. 9(3)(b)"
    },
    {
      "type": "omitted",
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      "affecting_title": "The Occupational Pension Schemes (Scheme Funding) Regulations (Northern Ireland) 2005",
      "affecting_provisions": "Sch. 3 para. 9(3)(c)"
    },
    {
      "type": "omitted",
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      "affecting_title": "The Occupational Pension Schemes (Scheme Funding) Regulations (Northern Ireland) 2005",
      "affecting_provisions": "Sch. 3 para. 9(3)(c)"
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    {
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      "affecting_title": "The Occupational Pension Schemes (Scheme Funding) Regulations (Northern Ireland) 2005",
      "affecting_provisions": "Sch. 3 para. 9(3)(d)(ii)"
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    {
      "type": "words substituted",
      "affected_provisions": "reg. 16(3)",
      "affecting": "nisr/2005/568",
      "affecting_title": "The Occupational Pension Schemes (Scheme Funding) Regulations (Northern Ireland) 2005",
      "affecting_provisions": "Sch. 3 para. 9(3)(d)(i)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 16(2)",
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      "affecting_title": "The Occupational Pension Schemes (Scheme Funding) Regulations (Northern Ireland) 2005",
      "affecting_provisions": "Sch. 3 para. 9(3)(a)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "reg. 1(2)",
      "affecting": "nisr/2005/568",
      "affecting_title": "The Occupational Pension Schemes (Scheme Funding) Regulations (Northern Ireland) 2005",
      "affecting_provisions": "Sch. 3 para. 9(2)"
    },
    {
      "type": "omitted",
      "affected_provisions": "reg. 16(2L)",
      "affecting": "nisr/2005/568",
      "affecting_title": "The Occupational Pension Schemes (Scheme Funding) Regulations (Northern Ireland) 2005",
      "affecting_provisions": "Sch. 3 para. 9(3)(c)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "reg. 1(2)",
      "affecting": "nisr/2007/64",
      "affecting_title": "The Occupational and Personal Pension Schemes (Prescribed Bodies) Regulations (Northern Ireland) 2007",
      "affecting_provisions": "Sch. para. 11(a)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg. 10(1)(b)",
      "affecting": "nisr/2007/64",
      "affecting_title": "The Occupational and Personal Pension Schemes (Prescribed Bodies) Regulations (Northern Ireland) 2007",
      "affecting_provisions": "Sch. para. 11(b)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg. 16(2J)",
      "affecting": "nisr/2007/64",
      "affecting_title": "The Occupational and Personal Pension Schemes (Prescribed Bodies) Regulations (Northern Ireland) 2007",
      "affecting_provisions": "Sch. para. 11(c)"
    },
    {
      "type": "words omitted",
      "affected_provisions": "reg. 1(2)",
      "affecting": "nisr/2008/370",
      "affecting_title": "The Occupational Pension Schemes (Transfer Values) (Amendment) Regulations (Northern Ireland) 2008",
      "affecting_provisions": "Sch. 2 para. 6(2)(d)"
    },
    {
      "type": "words omitted",
      "affected_provisions": "reg. 1(2)",
      "affecting": "nisr/2008/370",
      "affecting_title": "The Occupational Pension Schemes (Transfer Values) (Amendment) Regulations (Northern Ireland) 2008",
      "affecting_provisions": "Sch. 2 para. 6(2)(a)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "reg. 1(2)",
      "affecting": "nisr/2008/370",
      "affecting_title": "The Occupational Pension Schemes (Transfer Values) (Amendment) Regulations (Northern Ireland) 2008",
      "affecting_provisions": "Sch. 2 para. 6(2)(b)"
    },
    {
      "type": "words omitted",
      "affected_provisions": "reg. 1(2)",
      "affecting": "nisr/2008/370",
      "affecting_title": "The Occupational Pension Schemes (Transfer Values) (Amendment) Regulations (Northern Ireland) 2008",
      "affecting_provisions": "Sch. 2 para. 6(2)(c)"
    },
    {
      "type": "words omitted",
      "affected_provisions": "reg. 1(2)",
      "affecting": "nisr/2008/370",
      "affecting_title": "The Occupational Pension Schemes (Transfer Values) (Amendment) Regulations (Northern Ireland) 2008",
      "affecting_provisions": "Sch. 2 para. 6(2)(e)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg. 10",
      "affecting": "nisr/2008/370",
      "affecting_title": "The Occupational Pension Schemes (Transfer Values) (Amendment) Regulations (Northern Ireland) 2008",
      "affecting_provisions": "Sch. 2 para. 6(3)"
    },
    {
      "type": "substituted for reg. 16(2)-(3)",
      "affected_provisions": "reg. 16(2)",
      "affecting": "nisr/2008/370",
      "affecting_title": "The Occupational Pension Schemes (Transfer Values) (Amendment) Regulations (Northern Ireland) 2008",
      "affecting_provisions": "Sch. 2 para. 6(4)"
    },
    {
      "type": "words omitted",
      "affected_provisions": "reg. 1(2)",
      "affecting": "nisr/2009/113",
      "affecting_title": "The Pensions (2008 Acts) (Consequential Provisions) Order (Northern Ireland) 2009",
      "affecting_provisions": "art. 7"
    },
    {
      "type": "revoked",
      "affected_provisions": "reg. 13",
      "affecting": "nisr/2009/113",
      "affecting_title": "The Pensions (2008 Acts) (Consequential Provisions) Order (Northern Ireland) 2009",
      "affecting_provisions": "art. 12 Sch."
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 1(2)",
      "affecting": "nisr/2009/115",
      "affecting_title": "The Occupational and Personal Pension Schemes (Miscellaneous Amendments) Regulations (Northern Ireland) 2009",
      "affecting_provisions": "reg. 13"
    },
    {
      "type": "word omitted",
      "affected_provisions": "reg. 15(4)",
      "affecting": "nisr/2009/365",
      "affecting_title": "The Occupational and Personal Pension Schemes (Authorised Payments) Regulations (Northern Ireland) 2009",
      "affecting_provisions": "reg. 8(a)(i)"
    },
    {
      "type": "inserted",
      "affected_provisions": "reg. 15(5A)",
      "affecting": "nisr/2009/365",
      "affecting_title": "The Occupational and Personal Pension Schemes (Authorised Payments) Regulations (Northern Ireland) 2009",
      "affecting_provisions": "reg. 8(b)"
    },
    {
      "type": "inserted",
      "affected_provisions": "reg. 15(4)(aa)",
      "affecting": "nisr/2009/365",
      "affecting_title": "The Occupational and Personal Pension Schemes (Authorised Payments) Regulations (Northern Ireland) 2009",
      "affecting_provisions": "reg. 8(a)(iii)"
    },
    {
      "type": "word omitted",
      "affected_provisions": "reg. 15(4)(a)",
      "affecting": "nisr/2009/365",
      "affecting_title": "The Occupational and Personal Pension Schemes (Authorised Payments) Regulations (Northern Ireland) 2009",
      "affecting_provisions": "reg. 8(a)(ii)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 1(2)",
      "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. 16(2)(b)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "reg. 1(2)",
      "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. 16(2)(a)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg. 3(a)(ii)",
      "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. 28(3)"
    },
    {
      "type": "words omitted",
      "affected_provisions": "reg. 1(2)",
      "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. 34(2)"
    },
    {
      "type": "omitted",
      "affected_provisions": "reg. 3(a)(ii)",
      "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. 34(3)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "reg. 1(2)",
      "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. 28(2)(b)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "reg. 1(2)",
      "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. 28(2)(a)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg. 3(a)(ii)",
      "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. 16(3)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg. 8(3)",
      "affecting": "uksi/2006/744",
      "affecting_title": "The Taxation of Pension Schemes (Consequential Amendments of Occupational and Personal Pension Schemes Legislation) Order 2006",
      "affecting_provisions": "art. 37(3)(b)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg. 15(5)(b)",
      "affecting": "uksi/2006/744",
      "affecting_title": "The Taxation of Pension Schemes (Consequential Amendments of Occupational and Personal Pension Schemes Legislation) Order 2006",
      "affecting_provisions": "art. 37(4)(b)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 8(1)(b)",
      "affecting": "uksi/2006/744",
      "affecting_title": "The Taxation of Pension Schemes (Consequential Amendments of Occupational and Personal Pension Schemes Legislation) Order 2006",
      "affecting_provisions": "art. 37(3)(a)(ii)"
    },
    {
      "type": "words omitted",
      "affected_provisions": "reg. 15(5)(a)",
      "affecting": "uksi/2006/744",
      "affecting_title": "The Taxation of Pension Schemes (Consequential Amendments of Occupational and Personal Pension Schemes Legislation) Order 2006",
      "affecting_provisions": "art. 37(4)(a)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 6(2)",
      "affecting": "uksi/2006/744",
      "affecting_title": "The Taxation of Pension Schemes (Consequential Amendments of Occupational and Personal Pension Schemes Legislation) Order 2006",
      "affecting_provisions": "art. 37(2)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 8(1)(a)",
      "affecting": "uksi/2006/744",
      "affecting_title": "The Taxation of Pension Schemes (Consequential Amendments of Occupational and Personal Pension Schemes Legislation) Order 2006",
      "affecting_provisions": "art. 37(3)(a)(i)"
    },
    {
      "type": "words omitted",
      "affected_provisions": "reg. 11(2)",
      "affecting": "uksi/2019/193",
      "affecting_title": "The Occupational and Personal Pension Schemes (Amendment etc.) (Northern Ireland) (EU Exit) Regulations 2019",
      "affecting_provisions": "reg. 13(2)(b)"
    },
    {
      "type": "omitted",
      "affected_provisions": "reg. 11(1)(b) and word",
      "affecting": "uksi/2019/193",
      "affecting_title": "The Occupational and Personal Pension Schemes (Amendment etc.) (Northern Ireland) (EU Exit) Regulations 2019",
      "affecting_provisions": "reg. 13(2)(a)"
    }
  ],
  "made_under": [
    {
      "id": "nisi/1995/3213",
      "title": "The Pensions (Northern Ireland) Order 1995",
      "url": "https://openlegislation.uk/pensions-northern-ireland-order-1995",
      "provisions": [
        "article/10",
        "article/166"
      ]
    },
    {
      "id": "nisi/1999/3147",
      "title": "The Welfare Reform and Pensions (Northern Ireland) Order 1999",
      "url": "https://openlegislation.uk/welfare-reform-and-pensions-northern-ireland-order-1999",
      "provisions": [
        "article/30",
        "article/31",
        "article/32",
        "article/73",
        "schedule/5/paragraph/1",
        "schedule/5/paragraph/3",
        "schedule/5/paragraph/4",
        "schedule/5/paragraph/5",
        "schedule/5/paragraph/6",
        "schedule/5/paragraph/7",
        "schedule/5/paragraph/8",
        "schedule/5/paragraph/9",
        "schedule/5/paragraph/10",
        "schedule/5/paragraph/13"
      ]
    }
  ],
  "changes_made_to": 76,
  "changes_made_to_url": "https://openlegislation.uk/pension-sharing-implementation-and-discharge-of-liability-regulations-northern-ireland-2000/changes.json",
  "changes_made_by": 18,
  "changes_made_by_url": "https://openlegislation.uk/pension-sharing-implementation-and-discharge-of-liability-regulations-northern-ireland-2000/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/pension-sharing-implementation-and-discharge-of-liability-regulations-northern-ireland-2000/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2000/145",
    "retrieved_at": "2026-10-29T02:15:46.919998+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."
}