{
  "url": "https://openlegislation.uk/pensions-regulator-employer-resources-test-regulations-northern-ireland-2021",
  "json_url": "https://openlegislation.uk/pensions-regulator-employer-resources-test-regulations-northern-ireland-2021.json",
  "id": "nisr/2021/261",
  "title": "The Pensions Regulator (Employer Resources Test) Regulations (Northern Ireland) 2021",
  "short_title": "Pensions Regulator (Employer Resources Test) 2021",
  "long_title": "These Regulations make further provision relating to the “moral hazard” provisions in Article 34 of the Pensions (Northern Ireland) Order 2005 (“the 2005 Order”), and in particular, what constitutes the resources of an employer, and how they are valued, for the purposes of the “employer resources test”. Article 34 provides for the Pensions Regulator’s power to issue contribution notices.",
  "citation": "S.R. 2021/261",
  "type": "nisr",
  "year": "2021",
  "number": "261",
  "version": "current",
  "date": "2021-09-21",
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/pensions-regulator-employer-resources-test-regulations-northern-ireland-2021/introduction",
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      "parent": null
    },
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    },
    {
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      "number": "4",
      "heading": "Constitution and value of employer resources",
      "url": "https://openlegislation.uk/pensions-regulator-employer-resources-test-regulations-northern-ireland-2021/regulation-4",
      "extent": null,
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    },
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      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/pensions-regulator-employer-resources-test-regulations-northern-ireland-2021/note",
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    }
  ],
  "has_text": true,
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      "language": null,
      "date": "2022-03-24",
      "size": 43089,
      "url": "https://openlegislation.uk/pensions-regulator-employer-resources-test-regulations-northern-ireland-2021/pdf/nisr_20210261_en.pdf",
      "source_url": "https://www.legislation.gov.uk/nisr/2021/261/pdfs/nisr_20210261_en.pdf"
    },
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      "title": "NI Explanatory Memorandum",
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      "language": null,
      "date": "2021-09-23",
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      "url": "https://openlegislation.uk/pensions-regulator-employer-resources-test-regulations-northern-ireland-2021/pdf/nisrem_20210261_en.pdf",
      "source_url": "https://www.legislation.gov.uk/nisr/2021/261/pdfs/nisrem_20210261_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "nisi/2005/255",
      "title": "The Pensions (Northern Ireland) Order 2005",
      "url": "https://openlegislation.uk/pensions-northern-ireland-order-2005",
      "provisions": [
        "article/34E",
        "article/287"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/pensions-regulator-employer-resources-test-regulations-northern-ireland-2021/changes.json",
  "changes_made_by": 0,
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  "instruments_made_under_url": "https://openlegislation.uk/pensions-regulator-employer-resources-test-regulations-northern-ireland-2021/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2021/261",
    "retrieved_at": "2026-10-29T00:37:27.607337+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."
}