Part Effect of discharge of liability during or immediately before assessment periodF1

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Sch. 6 para. 21(1) words substituted by Pensions (No. 2) Act (Northern Ireland) 2008 Sch. 6 para. 10
Sch. 6 para. 21(2)(c)-(cc) substituted for (b)(c) by Pensions (No. 2) Act (Northern Ireland) 2008 Sch. 6 para. 11
Sch. 6 para. 25(3) words inserted by Pensions (No. 2) Act (Northern Ireland) 2008 Sch. 6 para. 12
Sch. 6 para. 28(2)-(2I) substituted for Sch. 6 para. 28(2) by Pension Schemes Act 2026 s. 110(2)(a)
Sch. 6 para. 28(3) words substituted by Pension Schemes Act 2026 s. 110(2)(b)(i)
Sch. 6 para. 28(3) words substituted by Pension Schemes Act 2026 s. 110(2)(b)(ii)
Sch. 6 para. 28(5)(a) words substituted by Pension Schemes Act 2026 s. 110(2)(c)(i)
Sch. 6 para. 28(5)(c) words substituted by Pension Schemes Act 2026 s. 110(2)(c)(ii)
Sch. 6 para. 28(6) words inserted by Pension Schemes Act 2026 s. 110(2)(d)
Sch. 6 para. 28(7) words substituted by Pension Schemes Act 2026 s. 110(2)(e)
Sch. 6 para. 29(2) substituted by Pension Schemes Act 2026 s. 110(3)

Annotations

C1: Sch. 6 modified (1.8.2006) by Pension Protection Fund (Pension Sharing) Regulations (Northern Ireland) 2006 (S.R. 2006/282), reg. 3(2)
C2: Sch. 6 modified by S.R. 2005/149, reg. 13A (as inserted (1.4.2009) by Pension Protection Fund (Miscellaneous Amendments) Regulations (Northern Ireland) 2009 (S.R. 2009/78), reg. 4)
C3: Sch. 6 modified by S.R. 2005/149, reg. 024(02) (as added (6.4.2010) by The Pension Protection Fund (Miscellaneous Amendments) Regulations (Northern Ireland) 2010 (S.R. 2010/80), regs. 1(b), 4(4))
C4: Sch. 6 modified by S.R. 2005/149, reg. 23(2) (as substituted (24.7.2014) by The Pensions (2012 Act) (Transitional, Consequential and Supplementary Provisions) Regulations (Northern Ireland) 2014 (S.R. 2014/204), regs. 1(1), 59(4)(c))
C5: Sch. 6 modified by S.R. 2005/149 reg. 27(2) (as added (24.2.2018) by The Pension Protection Fund (Compensation) (Amendment) Regulations (Northern Ireland) 2018 (S.R. 2018/26), regs. 1, 2(6))
C6: Sch. 6 modified by S.R. 2005/149 reg. 28(1) (as added (2.10.2018) by The Pension Protection Fund (Pensionable Service) and Occupational Pension Schemes (Investment and Disclosure) (Amendment and Modification) Regulations (Northern Ireland) 2018 (S.R. 2018/165), regs. 1(2), 2(3))