# The Pension Sharing (Valuation) Regulations (Northern Ireland) 2000, Regulation 3: Calculation and verification of cash equivalents for the purposes of the creation of pension debits and credits

Extent: N.I.

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 regulation 4 , or
(b) in any other case, in accordance with regulations 5 and 7 .

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Source: https://www.legislation.gov.uk/nisr/2000/144/regulation/3 (the official version)
Page: https://openlegislation.uk/pension-sharing-valuation-regulations-northern-ireland-2000/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.