{
  "url": "https://openlegislation.uk/pension-sharing-valuation-regulations-northern-ireland-2000",
  "json_url": "https://openlegislation.uk/pension-sharing-valuation-regulations-northern-ireland-2000.json",
  "id": "nisr/2000/144",
  "title": "The Pension Sharing (Valuation) Regulations (Northern Ireland) 2000",
  "short_title": "Pension Sharing (Valuation) 2000",
  "long_title": "These Regulations specify the types of pension rights which are not subject to pension sharing, and make provision for the calculation and verification of cash equivalents for the purpose of creating pension debits and credits.",
  "citation": "S.R. 2000/144",
  "type": "nisr",
  "year": "2000",
  "number": "144",
  "version": "current",
  "date": "2000-04-26",
  "revised": true,
  "valid_from": "2016-04-06",
  "extent": "N.I.",
  "unapplied_effects": 6,
  "provisions": [
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      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/pension-sharing-valuation-regulations-northern-ireland-2000/introduction",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
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      "extent": "N.I.",
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      "extent": "N.I.",
      "status": null,
      "parent": null
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      "heading": "Calculation and verification of cash equivalents for the purposes of the creation of pension debits and credits",
      "url": "https://openlegislation.uk/pension-sharing-valuation-regulations-northern-ireland-2000/regulation-3",
      "extent": "N.I.",
      "status": null,
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    },
    {
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      "heading": "Manner of calculation and verification of cash equivalents: occupational pension schemes",
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      "extent": "N.I.",
      "status": null,
      "parent": null
    },
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      "heading": "Manner of calculation and verification of cash equivalents: other relevant arrangements",
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      "extent": "N.I.",
      "status": null,
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      "heading": "Other relevant arrangements: reduction of cash equivalents",
      "url": "https://openlegislation.uk/pension-sharing-valuation-regulations-northern-ireland-2000/regulation-7",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
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      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
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      "url": "https://openlegislation.uk/pension-sharing-valuation-regulations-northern-ireland-2000/note",
      "extent": "N.I.",
      "status": null,
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      "date": "2008-12-18",
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    {
      "type": "words inserted",
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    {
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      "type": "substituted",
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    {
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      "affecting_title": "The Pension Sharing (Consequential and Miscellaneous Amendments) Regulations (Northern Ireland) 2000",
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      "affecting": "nisr/2000/335",
      "affecting_title": "The Pension Sharing (Consequential and Miscellaneous Amendments) Regulations (Northern Ireland) 2000",
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  "made_under": [
    {
      "id": "nisi/1999/3147",
      "title": "The Welfare Reform and Pensions (Northern Ireland) Order 1999",
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  "changes_made_to": 55,
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2000/144",
    "retrieved_at": "2026-10-29T02:15:47.668383+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."
}