Regulation 3 Calculation and verification of cash equivalents for the purposes of the creation of pension debits and creditsI1
Northern Ireland
For the purposes of Article 26 of the 1999 Order (creation of pension debits and credits), cash equivalents may be calculated and verified—
(a)
where the relevant arrangement is an occupational pension scheme, in accordance with F1regulation 4 , or
(b)
in any other case, in accordance with F2regulations 5 and 7 .
Annotations
Textual amendments
- F1
Words in reg. 3(a) substituted (6.4.2010) by The Occupational and Personal Pension Schemes (Miscellaneous Amendments) Regulations (Northern Ireland) 2010 (S.R. 2010/108), regs. 1, 4(a)
- F2
Words in reg. 3(b) substituted (6.4.2010) by The Occupational and Personal Pension Schemes (Miscellaneous Amendments) Regulations (Northern Ireland) 2010 (S.R. 2010/108), regs. 1, 4(b)