{
  "url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-72",
  "json_url": "https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-72.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/72",
  "kind": "regulation",
  "number": "72",
  "heading": "Benefits and schemes treated as money purchase before the appointed day",
  "text": "(1) Where the conditions specified in paragraph (2) are met—\n(a) the trustees or managers of an occupational pension scheme are not, in relation to any period before the appointed day, required to supply information under the provisions specified in paragraph (2)(c), and\n(b) neither—\n(i) regulation 11 (civil penalties) of the Occupational Pension Schemes (Disclosure of Information) Regulations (Northern Ireland) 1997 (“the 1997 Disclosure Regulations”), nor\n(ii) regulation 5 (civil penalties relating to occupational pension schemes) of the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations (Northern Ireland) 2014 (“the Disclosure Regulations”),\napplies in relation to a failure to provide information required under the provisions specified in paragraph (2)(c) in relation to a period before the appointed day.\n(2) The conditions specified in this paragraph are that, before the appointed day—\n(a) members of an occupational pension scheme—\n(i) had, under the scheme, accrued rights to cash balance benefits, a defined benefit minimum (in relation to money purchase underpin benefits) or top-up benefits, or\n(ii) were entitled to a pension derived from cash balance benefits or money purchase benefits;\n(b) the trustees or managers of the scheme treated benefits specified in sub-paragraph (a) as money purchase benefits or treated the scheme as a money purchase scheme, and\n(c) the trustees or managers did not supply to members of the scheme information specified in the following provisions—\n(i) in the 1997 Disclosure Regulations—\n(aa) paragraph 4 of Schedule 2, in accordance with regulation 5(4) (information to be made available to individuals);\n(bb) paragraph 16 of Schedule 2, in accordance with regulation 5(12)(a);\n(cc) paragraphs 17 to 22 of Schedule 2, in accordance with regulation 5(12ZA) and subject to regulation 5(16) ;\n(dd) regulation 6(1)(b) to (d) (availability and content of annual report);\n(ee) regulation 7(1)(a) to (ca) and (e) (availability of other documents);\n(ii) in the Disclosure Regulations—\n(aa) Part 3 of Schedule 3 (information on funding principles and actuarial valuations etc), in accordance with regulation 13 (other information to be given on request);\n(bb) Schedule 4, in accordance with regulation 15(1) (summary funding statements);\n(cc) Schedule 5, in accordance with regulation 16 (statements of benefits: non money purchase benefits);\n(dd) paragraph 16 of Schedule 8 (information on expected benefits), in accordance with regulation 25(2)(b)(ii) (occupational pension schemes after winding up for individual members).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "Regulation 11 was substituted by regulation 17 of S.R. 2005 No. 170 and amended by regulation 9 of S.R. 2009 No. 115 before revocation by Schedule 10 to S.R. 2014 No. 79"
    },
    {
      "type": "M",
      "label": "M2",
      "text": "S.R. 1997 No. 98; these Regulations were (prospectively) revoked by Schedule 10 to S.R. 2014 No. 79"
    },
    {
      "type": "M",
      "label": "M3",
      "text": "S.R. 2014 No. 79"
    },
    {
      "type": "M",
      "label": "M4",
      "text": "Paragraph 4 of Schedule 2 was amended by regulation 5 of S.R. 2000 No. 335"
    },
    {
      "type": "M",
      "label": "M5",
      "text": "Paragraphs 17 to 22 of Schedule 2 were inserted by paragraph 6 of Schedule 3 to S.R. 2005 No. 568"
    },
    {
      "type": "M",
      "label": "M6",
      "text": "Paragraph (12ZA) of regulation 5 was inserted by paragraph 6 of Schedule 3 to S.R. 2005 No. 568 and amended by regulation 8 of S.R. 2007 No. 185"
    },
    {
      "type": "M",
      "label": "M7",
      "text": "Paragraph (16) of regulation 5 was inserted by regulation 8 of S.R. 2007 No. 185"
    },
    {
      "type": "M",
      "label": "M8",
      "text": "Paragraph (1) of regulation 6 was amended by paragraph 19 of the Schedule to S.R. 1997 No. 160 and paragraph 6 of Schedule 3 to 2005 No. 568"
    },
    {
      "type": "M",
      "label": "M9",
      "text": "Paragraph (1) of regulation 7 was amended by paragraph 6 of Schedule 3 to S.R. 2005 No. 568 and regulation 3 of 2006 No. 297"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2014/204/regulation/72",
    "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."
}