{
  "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014",
  "json_url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014.json",
  "id": "nisr/2014/204",
  "title": "The Pensions (2012 Act) (Transitional, Consequential and Supplementary Provisions) Regulations (Northern Ireland) 2014",
  "short_title": "Pensions (2012 Act) (Transitional, Consequential and Supplementary Provisions) 2014",
  "long_title": "These Regulations implement Part 4 of the Pensions Act (Northern Ireland) 2012 (“the Act”), section 27 of which clarifies the definition of “money purchase benefits” in section 176 of the Pension Schemes (Northern Ireland) Act 1993 (“the 1993 Act”) and in section 78 of the Pensions (No. 2) Act (Northern Ireland) 2008. Section 27 has retrospective effect and these Regulations make transitional, consequential and supplementary provision to support its commencement.",
  "citation": "S.R. 2014/204",
  "type": "nisr",
  "year": "2014",
  "number": "204",
  "version": "current",
  "date": "2014-07-03",
  "revised": true,
  "valid_from": "2020-12-31",
  "extent": "N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "1",
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and interpretation",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-1",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Meaning of “cash balance benefit”",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-2",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "part/2",
      "kind": "part",
      "number": "2",
      "heading": "Money purchase underpin benefits and top-up benefits",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Interpretation and application of this Part",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-3",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Money purchase underpin benefits",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-4",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Top-up benefits",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-5",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "part/3",
      "kind": "part",
      "number": "3",
      "heading": "Protected rights",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Schemes which provided protected rights as cash balance benefits etc",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-6",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "part/4",
      "kind": "part",
      "number": "4",
      "heading": "Modification of schemes",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "The subsisting rights provisions",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-7",
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Money purchase underpin benefits and top-up benefits",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-8",
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "part/5",
      "kind": "part",
      "number": "5",
      "heading": "Winding Up",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Application of this Part in relation to multi-employer schemes",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-9",
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Schemes treated as money purchase schemes: winding up commencing before 6th April 2005",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-10",
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": "Non-money purchase schemes providing benefits treated as money purchase benefits: winding up commencing before 6th April 2005",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-11",
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "regulation/12",
      "kind": "regulation",
      "number": "12",
      "heading": "Schemes treated as money purchase schemes: winding up commencing on or after 6th April 2005 but before the appointed day",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-12",
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "regulation/13",
      "kind": "regulation",
      "number": "13",
      "heading": "Non-money purchase schemes including benefits treated as money purchase benefits: winding up commencing on or after 6th April 2005 but before the appointed day",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-13",
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "regulation/14",
      "kind": "regulation",
      "number": "14",
      "heading": "Schemes winding up after an assessment period",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-14",
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "regulation/15",
      "kind": "regulation",
      "number": "15",
      "heading": "Closed schemes: further assessment periods",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-15",
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "regulation/16",
      "kind": "regulation",
      "number": "16",
      "heading": "Discharge of pensions in payment derived from voluntary contributions treated as money purchase benefits: scheme commencing winding up on or after the appointed day",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-16",
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "part/6",
      "kind": "part",
      "number": "6",
      "heading": "Deficiencies in the assets",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/17",
      "kind": "regulation",
      "number": "17",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-17",
      "extent": null,
      "status": null,
      "parent": "part/6"
    },
    {
      "path": "regulation/18",
      "kind": "regulation",
      "number": "18",
      "heading": "Application to multi-employer schemes",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-18",
      "extent": null,
      "status": null,
      "parent": "part/6"
    },
    {
      "path": "regulation/19",
      "kind": "regulation",
      "number": "19",
      "heading": "Application of Article 75 of the 1995 Order to schemes treated as money purchase schemes: periods before the appointed day",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-19",
      "extent": null,
      "status": null,
      "parent": "part/6"
    },
    {
      "path": "regulation/20",
      "kind": "regulation",
      "number": "20",
      "heading": "Application of Article 75 of the 1995 Order to non-money purchase schemes including benefits treated as money purchase benefits: periods before the appointed day",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-20",
      "extent": null,
      "status": null,
      "parent": "part/6"
    },
    {
      "path": "regulation/21",
      "kind": "regulation",
      "number": "21",
      "heading": "Non-money purchase schemes which are multi-employer schemes: arrangements before the appointed day",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-21",
      "extent": null,
      "status": null,
      "parent": "part/6"
    },
    {
      "path": "regulation/22",
      "kind": "regulation",
      "number": "22",
      "heading": "Schemes or benefits treated as money purchase falling outside regulations 19 to 21",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-22",
      "extent": null,
      "status": null,
      "parent": "part/6"
    },
    {
      "path": "regulation/23",
      "kind": "regulation",
      "number": "23",
      "heading": "Schemes or benefits treated as money purchase falling outside regulations 19 to 21: insolvent employer",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-23",
      "extent": null,
      "status": null,
      "parent": "part/6"
    },
    {
      "path": "part/7",
      "kind": "part",
      "number": "7",
      "heading": "Revaluation, indexation and preservation of benefits",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/24",
      "kind": "regulation",
      "number": "24",
      "heading": "Revaluation of cash balance benefits etc: pensionable service before the appointed day",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-24",
      "extent": null,
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "regulation/25",
      "kind": "regulation",
      "number": "25",
      "heading": "Indexation of cash balance benefits etc: pensions in payment before the appointed day",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-25",
      "extent": null,
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "regulation/26",
      "kind": "regulation",
      "number": "26",
      "heading": "Amendment of the Occupational Pension Schemes (Preservation of Benefit) Regulations",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-26",
      "extent": null,
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "regulation/27",
      "kind": "regulation",
      "number": "27",
      "heading": "Amendment of the Occupational Pension Schemes (Revaluation) Regulations",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-27",
      "extent": null,
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "part/8",
      "kind": "part",
      "number": "8",
      "heading": "Transfers",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/28",
      "kind": "regulation",
      "number": "28",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-28",
      "extent": null,
      "status": null,
      "parent": "part/8"
    },
    {
      "path": "regulation/29",
      "kind": "regulation",
      "number": "29",
      "heading": "Cash equivalent of cash balance benefits etc treated as money purchase benefits: transitional arrangements",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-29",
      "extent": null,
      "status": null,
      "parent": "part/8"
    },
    {
      "path": "regulation/30",
      "kind": "regulation",
      "number": "30",
      "heading": "Statement of entitlement in relation to cash balance benefits etc treated as money purchase benefits: periods before the appointed day",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-30",
      "extent": null,
      "status": null,
      "parent": "part/8"
    },
    {
      "path": "regulation/31",
      "kind": "regulation",
      "number": "31",
      "heading": "Amendment of the Transfer Values Regulations",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-31",
      "extent": null,
      "status": null,
      "parent": "part/8"
    },
    {
      "path": "part/9",
      "kind": "part",
      "number": "9",
      "heading": "Early leavers: Cash Transfer Sums and Contribution Refunds",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/32",
      "kind": "regulation",
      "number": "32",
      "heading": null,
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-32",
      "extent": null,
      "status": null,
      "parent": "part/9"
    },
    {
      "path": "regulation/33",
      "kind": "regulation",
      "number": "33",
      "heading": "Cash transfer sum: cash balance benefits etc treated as money purchase benefits",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-33",
      "extent": null,
      "status": null,
      "parent": "part/9"
    },
    {
      "path": "regulation/34",
      "kind": "regulation",
      "number": "34",
      "heading": "Amendment of the Early Leavers Regulations",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-34",
      "extent": null,
      "status": null,
      "parent": "part/9"
    },
    {
      "path": "part/10",
      "kind": "part",
      "number": "10",
      "heading": "Payment of surplus funds to employer",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/35",
      "kind": "regulation",
      "number": "35",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-35",
      "extent": null,
      "status": null,
      "parent": "part/10"
    },
    {
      "path": "regulation/36",
      "kind": "regulation",
      "number": "36",
      "heading": "Failure to comply with the requirements of Article 37 or 76 of the 1995 Order: periods before the appointed day",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-36",
      "extent": null,
      "status": null,
      "parent": "part/10"
    },
    {
      "path": "regulation/37",
      "kind": "regulation",
      "number": "37",
      "heading": "Non-money-purchase schemes providing cash balance benefits etc",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-37",
      "extent": null,
      "status": null,
      "parent": "part/10"
    },
    {
      "path": "regulation/38",
      "kind": "regulation",
      "number": "38",
      "heading": "Amendment of the Payments to Employer Regulations",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-38",
      "extent": null,
      "status": null,
      "parent": "part/10"
    },
    {
      "path": "part/11",
      "kind": "part",
      "number": "11",
      "heading": "Scheme Administration",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/39",
      "kind": "regulation",
      "number": "39",
      "heading": "Modification of the Occupational Pension Schemes (Scheme Administration) Regulations",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-39",
      "extent": null,
      "status": null,
      "parent": "part/11"
    },
    {
      "path": "regulation/40",
      "kind": "regulation",
      "number": "40",
      "heading": "Scheme accounts",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-40",
      "extent": null,
      "status": null,
      "parent": "part/11"
    },
    {
      "path": "part/12",
      "kind": "part",
      "number": "12",
      "heading": "The Pension Protection Fund",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/41",
      "kind": "regulation",
      "number": "41",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-41",
      "extent": null,
      "status": null,
      "parent": "part/12"
    },
    {
      "path": "regulation/42",
      "kind": "regulation",
      "number": "42",
      "heading": "Eligibility: schemes treated as money purchase schemes",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-42",
      "extent": null,
      "status": null,
      "parent": "part/12"
    },
    {
      "path": "regulation/43",
      "kind": "regulation",
      "number": "43",
      "heading": "Validity of valuations etc, determinations, transfer notices and discharge of benefits before the appointed day",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-43",
      "extent": null,
      "status": null,
      "parent": "part/12"
    },
    {
      "path": "regulation/44",
      "kind": "regulation",
      "number": "44",
      "heading": "Schemes which become eligible schemes: provision of valuations to determine scheme underfunding",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-44",
      "extent": null,
      "status": null,
      "parent": "part/12"
    },
    {
      "path": "regulation/45",
      "kind": "regulation",
      "number": "45",
      "heading": "Provision of information: schemes and benefits treated as money purchase",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-45",
      "extent": null,
      "status": null,
      "parent": "part/12"
    },
    {
      "path": "regulation/46",
      "kind": "regulation",
      "number": "46",
      "heading": "Eligible schemes including benefits treated as money purchase benefits: initial levy and pension protection levy",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-46",
      "extent": null,
      "status": null,
      "parent": "part/12"
    },
    {
      "path": "regulation/47",
      "kind": "regulation",
      "number": "47",
      "heading": "Schemes which become eligible schemes: administration levy and pension protection levies: periods after the appointed day",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-47",
      "extent": null,
      "status": null,
      "parent": "part/12"
    },
    {
      "path": "regulation/48",
      "kind": "regulation",
      "number": "48",
      "heading": "Eligible schemes including benefits which become non-money purchase: power to direct out-of-cycle valuations",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-48",
      "extent": null,
      "status": null,
      "parent": "part/12"
    },
    {
      "path": "regulation/49",
      "kind": "regulation",
      "number": "49",
      "heading": "Waiver of fraud compensation levy: periods before the appointed day",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-49",
      "extent": null,
      "status": null,
      "parent": "part/12"
    },
    {
      "path": "regulation/50",
      "kind": "regulation",
      "number": "50",
      "heading": "Discharge of cash equivalent of benefits treated as money purchase",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-50",
      "extent": null,
      "status": null,
      "parent": "part/12"
    },
    {
      "path": "regulation/51",
      "kind": "regulation",
      "number": "51",
      "heading": "Schemes continuing as closed schemes after an assessment period",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-51",
      "extent": null,
      "status": null,
      "parent": "part/12"
    },
    {
      "path": "regulation/52",
      "kind": "regulation",
      "number": "52",
      "heading": "Discharge as money purchase liabilities: periods before the appointed day",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-52",
      "extent": null,
      "status": null,
      "parent": "part/12"
    },
    {
      "path": "regulation/53",
      "kind": "regulation",
      "number": "53",
      "heading": "Discharge as money purchase liabilities: periods after the appointed day",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-53",
      "extent": null,
      "status": null,
      "parent": "part/12"
    },
    {
      "path": "regulation/54",
      "kind": "regulation",
      "number": "54",
      "heading": "Closed schemes: Board's assumption of responsibility after the appointed day",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-54",
      "extent": null,
      "status": null,
      "parent": "part/12"
    },
    {
      "path": "regulation/55",
      "kind": "regulation",
      "number": "55",
      "heading": "Discharge as money purchase benefits: scheme right to transfer payment or contribution refund",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-55",
      "extent": null,
      "status": null,
      "parent": "part/12"
    },
    {
      "path": "regulation/56",
      "kind": "regulation",
      "number": "56",
      "heading": "Discharge of pensions in payment derived from voluntary contributions treated as money purchase benefits: periods after the appointed day",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-56",
      "extent": null,
      "status": null,
      "parent": "part/12"
    },
    {
      "path": "regulation/57",
      "kind": "regulation",
      "number": "57",
      "heading": "Modification of the Pension Protection Fund (Entry Rules) Regulations",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-57",
      "extent": null,
      "status": null,
      "parent": "part/12"
    },
    {
      "path": "regulation/58",
      "kind": "regulation",
      "number": "58",
      "heading": "Modification of the Pension Protection Fund (Compensation) Regulations where there is no provision for a survivor's pension",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-58",
      "extent": null,
      "status": null,
      "parent": "part/12"
    },
    {
      "path": "regulation/59",
      "kind": "regulation",
      "number": "59",
      "heading": "Amendment of the Pension Protection Fund (Compensation) Regulations",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-59",
      "extent": null,
      "status": null,
      "parent": "part/12"
    },
    {
      "path": "regulation/60",
      "kind": "regulation",
      "number": "60",
      "heading": "Amendment of the Pension Protection Fund (Review and Reconsideration of Reviewable Matters) Regulations",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-60",
      "extent": null,
      "status": null,
      "parent": "part/12"
    },
    {
      "path": "part/13",
      "kind": "part",
      "number": "13",
      "heading": "Scheme Funding",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/61",
      "kind": "regulation",
      "number": "61",
      "heading": "Interpretation of this Part",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-61",
      "extent": null,
      "status": null,
      "parent": "part/13"
    },
    {
      "path": "regulation/62",
      "kind": "regulation",
      "number": "62",
      "heading": "Application of Part 4 of the 2005 Order to schemes treated as money purchase: periods before the appointed day",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-62",
      "extent": null,
      "status": null,
      "parent": "part/13"
    },
    {
      "path": "regulation/63",
      "kind": "regulation",
      "number": "63",
      "heading": "Application of Part 4 of the 2005 Order to schemes including benefits treated as money purchase benefits: periods before the appointed day",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-63",
      "extent": null,
      "status": null,
      "parent": "part/13"
    },
    {
      "path": "regulation/64",
      "kind": "regulation",
      "number": "64",
      "heading": "Actuarial valuations and reports for schemes treated as money purchase schemes: periods on and after the appointed day",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-64",
      "extent": null,
      "status": null,
      "parent": "part/13"
    },
    {
      "path": "regulation/65",
      "kind": "regulation",
      "number": "65",
      "heading": "Modification of the Scheme Funding Regulations for schemes treated as money purchase schemes: periods on and after the appointed day",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-65",
      "extent": null,
      "status": null,
      "parent": "part/13"
    },
    {
      "path": "regulation/66",
      "kind": "regulation",
      "number": "66",
      "heading": "Provision of summary funding statement in relation to schemes treated as money purchase: periods on and after the appointed day",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-66",
      "extent": null,
      "status": null,
      "parent": "part/13"
    },
    {
      "path": "regulation/67",
      "kind": "regulation",
      "number": "67",
      "heading": "Schedule of payments in relation to schemes treated as money purchase: periods on and after the appointed day",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-67",
      "extent": null,
      "status": null,
      "parent": "part/13"
    },
    {
      "path": "regulation/68",
      "kind": "regulation",
      "number": "68",
      "heading": "Application of Part 4 of the 2005 Order to schemes including benefits treated as money purchase: periods on or after the appointed day",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-68",
      "extent": null,
      "status": null,
      "parent": "part/13"
    },
    {
      "path": "part/14",
      "kind": "part",
      "number": "14",
      "heading": "Equality",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/69",
      "kind": "regulation",
      "number": "69",
      "heading": "Modification of the Occupational Pension Schemes (Equal Treatment) Regulations",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-69",
      "extent": null,
      "status": null,
      "parent": "part/14"
    },
    {
      "path": "part/15",
      "kind": "part",
      "number": "15",
      "heading": "Pension Sharing",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/70",
      "kind": "regulation",
      "number": "70",
      "heading": "Valuations for the purposes of pension sharing etc: transitional arrangements",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-70",
      "extent": null,
      "status": null,
      "parent": "part/15"
    },
    {
      "path": "part/16",
      "kind": "part",
      "number": "16",
      "heading": "Cross-border Schemes",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "regulation/71",
      "kind": "regulation",
      "number": "71",
      "heading": "Cross-border schemes treated as money purchase schemes",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-71",
      "extent": null,
      "status": "repealed",
      "parent": "part/16"
    },
    {
      "path": "part/17",
      "kind": "part",
      "number": "17",
      "heading": "Disclosure",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/72",
      "kind": "regulation",
      "number": "72",
      "heading": "Benefits and schemes treated as money purchase before the appointed day",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-72",
      "extent": null,
      "status": null,
      "parent": "part/17"
    },
    {
      "path": "regulation/73",
      "kind": "regulation",
      "number": "73",
      "heading": "Amendment of the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-73",
      "extent": "N.I.",
      "status": null,
      "parent": "part/17"
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2014-07-07",
      "size": 660693,
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/pdf/nisr_20140204_en.pdf",
      "source_url": "https://www.legislation.gov.uk/nisr/2014/204/pdfs/nisr_20140204_en.pdf"
    },
    {
      "title": "Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2014-07-07",
      "size": 122503,
      "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/pdf/nisrem_20140204_en.pdf",
      "source_url": "https://www.legislation.gov.uk/nisr/2014/204/pdfs/nisrem_20140204_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [],
  "changes_made_to": 3,
  "changes_made_to_url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/changes.json",
  "changes_made_by": 91,
  "changes_made_by_url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2014/204",
    "retrieved_at": "2026-10-29T01:06:02.883085+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."
}