{
  "url": "https://openlegislation.uk/pensions-regulator-employer-resources-test-regulations-northern-ireland-2021/regulation-2",
  "json_url": "https://openlegislation.uk/pensions-regulator-employer-resources-test-regulations-northern-ireland-2021/regulation-2.json",
  "legislation": "nisr/2021/261",
  "legislation_title": "The Pensions Regulator (Employer Resources Test) Regulations (Northern Ireland) 2021",
  "legislation_url": "https://openlegislation.uk/pensions-regulator-employer-resources-test-regulations-northern-ireland-2021",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "(1) In these Regulations—\n“the 2005 Order” means the Pensions (Northern Ireland) Order 2005;\n“accounting reference date” is determined in accordance with paragraph (2);\n“annual accounts” has the meaning given in section 471 of the Companies Act;\n“assessment period” means—\n(a) subject to paragraph (b), the period of 12 months ending on the relevant accounting reference date;\n(b) where the employer’s annual accounts cover a period ending not more than 7 days either before or after the relevant accounting reference date, a period of no less than 51 weeks and no more than 53 weeks beginning on the day immediately after the previous accounting reference date;\n“charity” has the meaning given in section 1(1) of the Charities Act (Northern Ireland) 2008;\n“the Companies Act” means the Companies Act 2006;\n“relevant accounting reference date” means the employer’s most recent accounting reference date immediately prior to the relevant time.\n(2) Subject to regulation 4(7), the accounting reference date is to be determined in accordance with sections 391 (accounting reference periods and accounting reference date) and 392 (alteration of accounting reference date) of the Companies Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 471 was amended by regulation 18 of S.I. 2012/2301, paragraph 18 of the Schedule to S.I. 2013/1970, regulation 7(3) of S.I. 2013/3008, regulation 3(5) of S.I. 2016/1245 and regulation 23 of S.I. 2019/970"
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2008 c. 12 (N.I.)"
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "2006 c. 46"
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "“Relevant time” has the meaning given in Article 34E(5) of the Pensions (Northern Ireland) Order 2005"
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "Section 392 was amended by paragraph 4 of Schedule 2 to S.I. 2019/145"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2021/261/regulation/2",
    "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."
}