# The Pension Sharing (Implementation and Discharge of Liability) Regulations (Northern Ireland) 2000, Regulation 12: Destination for pension credit — general

Extent: N.I.
Status: prospective

The requirements referred to in paragraph 7(1)(b) of Schedule 5 (requirements to be satisfied to qualify pension arrangements as destinations for pension credits) are that the pension arrangement—
(a) is an arrangement which carries on pension business as defined by section 431B of the Income and Corporation Taxes Act 1988 (meaning of “pension business”);
(b) is an overseas arrangement within the meaning given in regulation 1(2) of the Transfer and Transfer Payment Regulations (interpretation), or
(c) is an overseas scheme within the meaning given in regulation 1(2) of the Transfer and Transfer Payment Regulations.

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Source: https://www.legislation.gov.uk/nisr/2000/145/regulation/12 (the official version)
Page: https://openlegislation.uk/pension-sharing-implementation-and-discharge-of-liability-regulations-northern-ireland-2000/regulation-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.