{
  "url": "https://openlegislation.uk/pensions-regulator-financial-support-directions-etc-regulations-northern-ireland-2005",
  "json_url": "https://openlegislation.uk/pensions-regulator-financial-support-directions-etc-regulations-northern-ireland-2005.json",
  "id": "nisr/2005/378",
  "title": "The Pensions Regulator (Financial Support Directions, etc.) Regulations (Northern Ireland) 2005",
  "short_title": "Pensions Regulator (Financial Support Directions, etc.) 2005",
  "long_title": "These Regulations make further provision about Article 39 and related Articles of the Pensions (Northern Ireland) Order 2005 (“the Order”), known as one of the anti-avoidance provisions, that is, the Regulator’s power to issue financial support directions. They also, in relation to all the anti-avoidance provisions (that is, contribution notices, financial support directions and restoration orders) extend the meaning of employer to include former employers in specified circumstances and modify those provisions of the Order in their application to multi-employer schemes.",
  "citation": "S.R. 2005/378",
  "type": "nisr",
  "year": "2005",
  "number": "378",
  "version": "current",
  "date": "2005-08-08",
  "revised": true,
  "valid_from": "2012-01-27",
  "extent": "N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/pensions-regulator-financial-support-directions-etc-regulations-northern-ireland-2005/introduction",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/pensions-regulator-financial-support-directions-etc-regulations-northern-ireland-2005/regulation-1",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/pensions-regulator-financial-support-directions-etc-regulations-northern-ireland-2005/regulation-2",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Prescribed schemes",
      "url": "https://openlegislation.uk/pensions-regulator-financial-support-directions-etc-regulations-northern-ireland-2005/regulation-3",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Prescribed events",
      "url": "https://openlegislation.uk/pensions-regulator-financial-support-directions-etc-regulations-northern-ireland-2005/regulation-4",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Prescribed period",
      "url": "https://openlegislation.uk/pensions-regulator-financial-support-directions-etc-regulations-northern-ireland-2005/regulation-5",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Prescribed percentage",
      "url": "https://openlegislation.uk/pensions-regulator-financial-support-directions-etc-regulations-northern-ireland-2005/regulation-6",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Resources",
      "url": "https://openlegislation.uk/pensions-regulator-financial-support-directions-etc-regulations-northern-ireland-2005/regulation-7",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Value of resources - business",
      "url": "https://openlegislation.uk/pensions-regulator-financial-support-directions-etc-regulations-northern-ireland-2005/regulation-8",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Calculation of value of resources – business",
      "url": "https://openlegislation.uk/pensions-regulator-financial-support-directions-etc-regulations-northern-ireland-2005/regulation-9",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Verification of value of resources – business",
      "url": "https://openlegislation.uk/pensions-regulator-financial-support-directions-etc-regulations-northern-ireland-2005/regulation-10",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": "Value of resources – individual – calculation and verification",
      "url": "https://openlegislation.uk/pensions-regulator-financial-support-directions-etc-regulations-northern-ireland-2005/regulation-11",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/12",
      "kind": "regulation",
      "number": "12",
      "heading": "Verification – Regulator’s power to deem value of resources",
      "url": "https://openlegislation.uk/pensions-regulator-financial-support-directions-etc-regulations-northern-ireland-2005/regulation-12",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/13",
      "kind": "regulation",
      "number": "13",
      "heading": "Prescribed requirements",
      "url": "https://openlegislation.uk/pensions-regulator-financial-support-directions-etc-regulations-northern-ireland-2005/regulation-13",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/14",
      "kind": "regulation",
      "number": "14",
      "heading": "Prescribed arrangements",
      "url": "https://openlegislation.uk/pensions-regulator-financial-support-directions-etc-regulations-northern-ireland-2005/regulation-14",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/15",
      "kind": "regulation",
      "number": "15",
      "heading": "Former employers",
      "url": "https://openlegislation.uk/pensions-regulator-financial-support-directions-etc-regulations-northern-ireland-2005/regulation-15",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/16",
      "kind": "regulation",
      "number": "16",
      "heading": "Multi-employer schemes",
      "url": "https://openlegislation.uk/pensions-regulator-financial-support-directions-etc-regulations-northern-ireland-2005/regulation-16",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/pensions-regulator-financial-support-directions-etc-regulations-northern-ireland-2005/signature",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/pensions-regulator-financial-support-directions-etc-regulations-northern-ireland-2005/note",
      "extent": "N.I.",
      "status": null,
      "parent": null
    }
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      "date": "2008-12-08",
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      "url": "https://openlegislation.uk/pensions-regulator-financial-support-directions-etc-regulations-northern-ireland-2005/pdf/nisr_20050378_en.pdf",
      "source_url": "https://www.legislation.gov.uk/nisr/2005/378/pdfs/nisr_20050378_en.pdf"
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  "changes_made_by": 16,
  "changes_made_by_url": "https://openlegislation.uk/pensions-regulator-financial-support-directions-etc-regulations-northern-ireland-2005/changes/by-it.json",
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  "instruments_made_under_url": "https://openlegislation.uk/pensions-regulator-financial-support-directions-etc-regulations-northern-ireland-2005/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2005/378",
    "retrieved_at": "2026-10-29T01:51:05.952010+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."
}