{
  "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-69",
  "json_url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-69.json",
  "legislation": "nisr/2014/204",
  "legislation_title": "The Pensions (2012 Act) (Transitional, Consequential and Supplementary Provisions) Regulations (Northern Ireland) 2014",
  "legislation_url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014",
  "path": "regulation/69",
  "kind": "regulation",
  "number": "69",
  "heading": "Modification of the Occupational Pension Schemes (Equal Treatment) Regulations",
  "text": "(1) Regulation 15 of the Occupational Pension Schemes (Equal Treatment) Regulations (Northern Ireland) 1995 (exceptions to the equal treatment rule: use of actuarial factors which differ for men and women) (“the Equal Treatment Regulations”) is amended as follows—\n(a) in paragraph (2)(c) before “money purchase benefits” insert “ a pension which is derived from ”;\n(b) after paragraph (2)(c) insert—\n“(ca) a pension which is derived from cash balance benefits within the meaning of regulation 2 of the Pensions (2012 Act) (Transitional, Consequential and Supplementary Provisions) Regulations (Northern Ireland) 2014;”.\n(2) In relation to periods before the appointed day, regulation 15 of the Equal Treatment Regulations has effect as if the amendment made by paragraph (1)(a) of this regulation applied before the appointed day.\n(3) Where the conditions specified in paragraph (4) are satisfied, regulation 15 of the Equal Treatment Regulations has effect as if the amendment made by paragraph (1)(b) of this regulation applied before the appointed day.\n(4) The conditions specified in this paragraph are that before the appointed day the trustees or managers of an occupational pension scheme—\n(a) treated cash balance benefits as if they were money purchase benefits, and\n(b) applied different actuarial factors for men and for women in determining the rate of a pension derived from those benefits.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "S.R. 1995 No. 482"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2014/204/regulation/69",
    "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."
}