{
  "url": "https://openlegislation.uk/personal-and-occupational-pension-schemes-protected-rights-regulations-northern-ireland-1997",
  "json_url": "https://openlegislation.uk/personal-and-occupational-pension-schemes-protected-rights-regulations-northern-ireland-1997.json",
  "id": "nisr/1997/56",
  "title": "The Personal and Occupational Pension Schemes (Protected Rights) Regulations (Northern Ireland) 1997",
  "short_title": "Personal and Occupational Pension Schemes (Protected Rights) 1997",
  "long_title": "These Regulations consolidate the Personal and Occupational Pension Schemes (Protected Rights) Regulations (Northern Ireland) 1987 which are now revoked. They also make provisions which are consequential upon Part IV of the Pensions (Northern Ireland) Order 1995 (“the Order”). In addition to minor and drafting amendments the Regulations make the following changes of substance—",
  "citation": "S.R. 1997/56",
  "type": "nisr",
  "year": "1997",
  "number": "56",
  "version": "current",
  "date": "1997-02-11",
  "revised": true,
  "valid_from": "1997-02-11",
  "extent": "N.I.",
  "unapplied_effects": 103,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/personal-and-occupational-pension-schemes-protected-rights-regulations-northern-ireland-1997/introduction",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
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      "number": "1",
      "heading": "Citation, commencement and interpretation",
      "url": "https://openlegislation.uk/personal-and-occupational-pension-schemes-protected-rights-regulations-northern-ireland-1997/regulation-1",
      "extent": "N.I.",
      "status": "prospective",
      "parent": null
    },
    {
      "path": "regulation/2",
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      "heading": "Manner of calculation and verification of protected rights",
      "url": "https://openlegislation.uk/personal-and-occupational-pension-schemes-protected-rights-regulations-northern-ireland-1997/regulation-2",
      "extent": "N.I.",
      "status": "prospective",
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Options under section 6(2) and (3) for schemes to designate which rights are protected rights",
      "url": "https://openlegislation.uk/personal-and-occupational-pension-schemes-protected-rights-regulations-northern-ireland-1997/regulation-3",
      "extent": "N.I.",
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    },
    {
      "path": "regulation/4",
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      "heading": "Conditions applying to pensions and annuities which give effect to protected rights",
      "url": "https://openlegislation.uk/personal-and-occupational-pension-schemes-protected-rights-regulations-northern-ireland-1997/regulation-4",
      "extent": "N.I.",
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    {
      "path": "regulation/5",
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      "heading": "Circumstances in which and periods for which pension or annuity is to be paid to widow or widower after being paid to member",
      "url": "https://openlegislation.uk/personal-and-occupational-pension-schemes-protected-rights-regulations-northern-ireland-1997/regulation-5",
      "extent": "N.I.",
      "status": "prospective",
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    {
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      "heading": "Interim arrangements",
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      "extent": "N.I.",
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    {
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      "extent": "N.I.",
      "status": "prospective",
      "parent": null
    },
    {
      "path": "regulation/8",
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      "heading": "Giving effect to protected rights by the provision of a lump sum",
      "url": "https://openlegislation.uk/personal-and-occupational-pension-schemes-protected-rights-regulations-northern-ireland-1997/regulation-8",
      "extent": "N.I.",
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    },
    {
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      "heading": "Suspension and forfeiture of payments giving effect to protected rights",
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      "extent": "N.I.",
      "status": "prospective",
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    },
    {
      "path": "regulation/10",
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      "heading": "Choice of insurance company by annuitant",
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      "extent": "N.I.",
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      "extent": "N.I.",
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    },
    {
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      "heading": "Death of scheme member before effect given to his protected rights",
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      "extent": "N.I.",
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      "heading": "Death before effect given to protected rights: interim arrangements for widow or widower",
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      "extent": "N.I.",
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    {
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      "extent": "N.I.",
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      "heading": "Further requirements in respect of giving effect to protected rights",
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      "extent": "N.I.",
      "status": "prospective",
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    },
    {
      "path": "regulation/16",
      "kind": "regulation",
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      "heading": "Personal pension schemes — notifications to the Department",
      "url": "https://openlegislation.uk/personal-and-occupational-pension-schemes-protected-rights-regulations-northern-ireland-1997/regulation-16",
      "extent": "N.I.",
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    },
    {
      "path": "regulation/17",
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      "number": "17",
      "heading": "Tax-exemption and tax-approval",
      "url": "https://openlegislation.uk/personal-and-occupational-pension-schemes-protected-rights-regulations-northern-ireland-1997/regulation-17",
      "extent": "N.I.",
      "status": "prospective",
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    },
    {
      "path": "regulation/18",
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      "number": "18",
      "heading": "Revocations",
      "url": "https://openlegislation.uk/personal-and-occupational-pension-schemes-protected-rights-regulations-northern-ireland-1997/regulation-18",
      "extent": "N.I.",
      "status": "prospective",
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    {
      "path": "signature",
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      "heading": "Signature",
      "url": "https://openlegislation.uk/personal-and-occupational-pension-schemes-protected-rights-regulations-northern-ireland-1997/signature",
      "extent": "N.I.",
      "status": null,
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    },
    {
      "path": "schedule",
      "kind": "schedule",
      "number": null,
      "heading": "Regulations Revoked",
      "url": "https://openlegislation.uk/personal-and-occupational-pension-schemes-protected-rights-regulations-northern-ireland-1997/schedule",
      "extent": "N.I.",
      "status": "prospective",
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    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/personal-and-occupational-pension-schemes-protected-rights-regulations-northern-ireland-1997/note",
      "extent": "N.I.",
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
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    {
      "type": "words substituted",
      "affected_provisions": "reg. 1(2)",
      "affecting": "nisr/1997/160",
      "affecting_title": "The Personal and Occupational Pension Schemes (Miscellaneous Amendments) Regulations (Northern Ireland) 1997",
      "affecting_provisions": "Sch. para. 15(2)"
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      "affecting_provisions": "Sch. para. 15(3)(b)"
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      "type": "words omitted",
      "affected_provisions": "reg. 1(2)(b)(ii)",
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      "affecting_title": "The Personal and Occupational Pension Schemes (Miscellaneous Amendments) Regulations (Northern Ireland) 1999",
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      "type": "substituted",
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    {
      "type": "words inserted",
      "affected_provisions": "reg. 4(6)",
      "affecting": "nisr/2005/170",
      "affecting_title": "The Personal and Occupational Pension Schemes (Indexation and Disclosure of Information) (Miscellaneous Amendments) Regulations (Northern Ireland) 2005",
      "affecting_provisions": "reg. 9(c)"
    },
    {
      "type": "substituted for reg. 12(4)(b)(i)",
      "affected_provisions": "reg. 12(4)(b)(i)(ia)",
      "affecting": "nisr/2005/170",
      "affecting_title": "The Personal and Occupational Pension Schemes (Indexation and Disclosure of Information) (Miscellaneous Amendments) Regulations (Northern Ireland) 2005",
      "affecting_provisions": "reg. 11(a)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "reg. 1(2)",
      "affecting": "nisr/2005/170",
      "affecting_title": "The Personal and Occupational Pension Schemes (Indexation and Disclosure of Information) (Miscellaneous Amendments) Regulations (Northern Ireland) 2005",
      "affecting_provisions": "reg. 8"
    },
    {
      "type": "substituted for reg. 4(1)(b)(i)",
      "affected_provisions": "reg. 4(1)(b)(i)(ia)",
      "affecting": "nisr/2005/170",
      "affecting_title": "The Personal and Occupational Pension Schemes (Indexation and Disclosure of Information) (Miscellaneous Amendments) Regulations (Northern Ireland) 2005",
      "affecting_provisions": "reg. 9(a)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 12(9)",
      "affecting": "nisr/2005/433",
      "affecting_title": "The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005",
      "affecting_provisions": "Sch. 2 para. 33(a)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "reg. 1(2)",
      "affecting": "nisr/2005/433",
      "affecting_title": "The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005",
      "affecting_provisions": "Sch. 2 para. 28"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 4(2)(b)",
      "affecting": "nisr/2005/433",
      "affecting_title": "The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005",
      "affecting_provisions": "Sch. 2 para. 29(a)(i)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 4(2)(b)",
      "affecting": "nisr/2005/433",
      "affecting_title": "The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005",
      "affecting_provisions": "Sch. 2 para. 29(a)(ii)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 4(9)(a)",
      "affecting": "nisr/2005/433",
      "affecting_title": "The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005",
      "affecting_provisions": "Sch. 2 para. 29(b)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 5 heading",
      "affecting": "nisr/2005/433",
      "affecting_title": "The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005",
      "affecting_provisions": "Sch. 2 para. 30(a)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 5(1)(b)",
      "affecting": "nisr/2005/433",
      "affecting_title": "The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005",
      "affecting_provisions": "Sch. 2 para. 30(b)"
    },
    {
      "type": "substituted for reg. 5(2)",
      "affected_provisions": "reg. 5(2)-(3)",
      "affecting": "nisr/2005/433",
      "affecting_title": "The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005",
      "affecting_provisions": "Sch. 2 para. 30(c)"
    },
    {
      "type": "added",
      "affected_provisions": "reg. 12(15)",
      "affecting": "nisr/2005/433",
      "affecting_title": "The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005",
      "affecting_provisions": "Sch. 2 para. 33(d)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 13 heading",
      "affecting": "nisr/2005/433",
      "affecting_title": "The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005",
      "affecting_provisions": "Sch. 2 para. 34(a)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 13(1)",
      "affecting": "nisr/2005/433",
      "affecting_title": "The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005",
      "affecting_provisions": "Sch. 2 para. 34(b)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 13(2)(a)(ii)",
      "affecting": "nisr/2005/433",
      "affecting_title": "The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005",
      "affecting_provisions": "Sch. 2 para. 34(c)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "reg. 14",
      "affecting": "nisr/2005/433",
      "affecting_title": "The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005",
      "affecting_provisions": "Sch. 2 para. 35"
    },
    {
      "type": "words inserted",
      "affected_provisions": "reg. 15",
      "affecting": "nisr/2005/433",
      "affecting_title": "The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005",
      "affecting_provisions": "Sch. 2 para. 36"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 12(14)",
      "affecting": "nisr/2005/433",
      "affecting_title": "The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005",
      "affecting_provisions": "Sch. 2 para. 33(a)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 12(13)",
      "affecting": "nisr/2005/433",
      "affecting_title": "The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005",
      "affecting_provisions": "Sch. 2 para. 33(a)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 12(12)",
      "affecting": "nisr/2005/433",
      "affecting_title": "The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005",
      "affecting_provisions": "Sch. 2 para. 33(a)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 12(11)(a)",
      "affecting": "nisr/2005/433",
      "affecting_title": "The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005",
      "affecting_provisions": "Sch. 2 para. 33(a)"
    },
    {
      "type": "substituted for reg. 12(9)(b)",
      "affected_provisions": "reg. 12(9)(b)-(c)",
      "affecting": "nisr/2005/433",
      "affecting_title": "The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005",
      "affecting_provisions": "Sch. 2 para. 33(c)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 6(c)",
      "affecting": "nisr/2005/433",
      "affecting_title": "The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005",
      "affecting_provisions": "Sch. 2 para. 31(b)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "reg. 11(1)(b)",
      "affecting": "nisr/2005/433",
      "affecting_title": "The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005",
      "affecting_provisions": "Sch. 2 para. 32"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 12(2)",
      "affecting": "nisr/2005/433",
      "affecting_title": "The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005",
      "affecting_provisions": "Sch. 2 para. 33(a)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 12(3)",
      "affecting": "nisr/2005/433",
      "affecting_title": "The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005",
      "affecting_provisions": "Sch. 2 para. 33(a)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 12(5)",
      "affecting": "nisr/2005/433",
      "affecting_title": "The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005",
      "affecting_provisions": "Sch. 2 para. 33(a)"
    },
    {
      "type": "substituted for reg. 12(5)(b)",
      "affected_provisions": "reg. 12(5)(b)-(c)",
      "affecting": "nisr/2005/433",
      "affecting_title": "The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005",
      "affecting_provisions": "Sch. 2 para. 33(b)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 6(c)",
      "affecting": "nisr/2005/433",
      "affecting_title": "The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005",
      "affecting_provisions": "Sch. 2 para. 31(a)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 5(1)(c)(ii)",
      "affecting": "nisr/2005/507",
      "affecting_title": "The Occupational and Personal Pension Schemes (Civil Partnership) (Miscellaneous Amendments) Regulations (Northern Ireland) 2005",
      "affecting_provisions": "reg. 3(2)(a)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 5(1)(c)(ii)",
      "affecting": "nisr/2005/507",
      "affecting_title": "The Occupational and Personal Pension Schemes (Civil Partnership) (Miscellaneous Amendments) Regulations (Northern Ireland) 2005",
      "affecting_provisions": "reg. 3(2)(b)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 11(3)(c)",
      "affecting": "nisr/2005/507",
      "affecting_title": "The Occupational and Personal Pension Schemes (Civil Partnership) (Miscellaneous Amendments) Regulations (Northern Ireland) 2005",
      "affecting_provisions": "reg. 3(3)"
    },
    {
      "type": "omitted",
      "affected_provisions": "reg. 8(2)",
      "affecting": "nisr/2007/185",
      "affecting_title": "The Occupational and Personal Pension Schemes (Miscellaneous Amendments) Regulations (Northern Ireland) 2007",
      "affecting_provisions": "reg. 7"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg. 2(2)(b)(ii)",
      "affecting": "nisr/2007/64",
      "affecting_title": "The Occupational and Personal Pension Schemes (Prescribed Bodies) Regulations (Northern Ireland) 2007",
      "affecting_provisions": "Sch. para. 7(b)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "reg. 1(2)",
      "affecting": "nisr/2007/64",
      "affecting_title": "The Occupational and Personal Pension Schemes (Prescribed Bodies) Regulations (Northern Ireland) 2007",
      "affecting_provisions": "Sch. para. 7(a)"
    },
    {
      "type": "word inserted",
      "affected_provisions": "reg. 12(11)(a)",
      "affecting": "nisr/2008/364",
      "affecting_title": "The Personal and Occupational Pension Schemes (Amendment) Regulations (Northern Ireland) 2008",
      "affecting_provisions": "reg. 2(a)"
    },
    {
      "type": "word omitted",
      "affected_provisions": "reg. 12(11)(b)",
      "affecting": "nisr/2008/364",
      "affecting_title": "The Personal and Occupational Pension Schemes (Amendment) Regulations (Northern Ireland) 2008",
      "affecting_provisions": "reg. 2(b)"
    },
    {
      "type": "omitted",
      "affected_provisions": "reg. 12(11)(c)",
      "affecting": "nisr/2008/364",
      "affecting_title": "The Personal and Occupational Pension Schemes (Amendment) Regulations (Northern Ireland) 2008",
      "affecting_provisions": "reg. 2(c)"
    },
    {
      "type": "words omitted",
      "affected_provisions": "reg. 1(2)",
      "affecting": "nisr/2008/370",
      "affecting_title": "The Occupational Pension Schemes (Transfer Values) (Amendment) Regulations (Northern Ireland) 2008",
      "affecting_provisions": "Sch. 2 para. 2(2)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg. 2",
      "affecting": "nisr/2008/370",
      "affecting_title": "The Occupational Pension Schemes (Transfer Values) (Amendment) Regulations (Northern Ireland) 2008",
      "affecting_provisions": "Sch. 2 para. 2(3)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 8(1)",
      "affecting": "nisr/2009/365",
      "affecting_title": "The Occupational and Personal Pension Schemes (Authorised Payments) Regulations (Northern Ireland) 2009",
      "affecting_provisions": "reg. 6(a)"
    },
    {
      "type": "inserted",
      "affected_provisions": "reg. 8(1AA)",
      "affecting": "nisr/2009/365",
      "affecting_title": "The Occupational and Personal Pension Schemes (Authorised Payments) Regulations (Northern Ireland) 2009",
      "affecting_provisions": "reg. 6(b)"
    },
    {
      "type": "revoked",
      "affected_provisions": "reg. 17",
      "affecting": "nisr/2012/120",
      "affecting_title": "The Pensions (2008 Act) (Abolition of Contracting-out for Defined Contribution Pension Schemes) (Consequential Provisions) Regulations (Northern Ireland) 2012",
      "affecting_provisions": "reg. 14(b)"
    },
    {
      "type": "revoked",
      "affected_provisions": "reg. 2",
      "affecting": "nisr/2012/120",
      "affecting_title": "The Pensions (2008 Act) (Abolition of Contracting-out for Defined Contribution Pension Schemes) (Consequential Provisions) Regulations (Northern Ireland) 2012",
      "affecting_provisions": "reg. 14(b)"
    },
    {
      "type": "revoked",
      "affected_provisions": "reg. 4-6",
      "affecting": "nisr/2012/120",
      "affecting_title": "The Pensions (2008 Act) (Abolition of Contracting-out for Defined Contribution Pension Schemes) (Consequential Provisions) Regulations (Northern Ireland) 2012",
      "affecting_provisions": "reg. 14(b)"
    },
    {
      "type": "revoked",
      "affected_provisions": "reg. 10-15",
      "affecting": "nisr/2012/120",
      "affecting_title": "The Pensions (2008 Act) (Abolition of Contracting-out for Defined Contribution Pension Schemes) (Consequential Provisions) Regulations (Northern Ireland) 2012",
      "affecting_provisions": "reg. 14(b)"
    },
    {
      "type": "revoked",
      "affected_provisions": "reg. 8",
      "affecting": "nisr/2012/120",
      "affecting_title": "The Pensions (2008 Act) (Abolition of Contracting-out for Defined Contribution Pension Schemes) (Consequential Provisions) Regulations (Northern Ireland) 2012",
      "affecting_provisions": "reg. 14(b)"
    },
    {
      "type": "revoked",
      "affected_provisions": "reg. 16(2)",
      "affecting": "nisr/2012/124",
      "affecting_title": "The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012",
      "affecting_provisions": "art. 26(c)"
    },
    {
      "type": "revoked",
      "affected_provisions": "Regulations",
      "affecting": "nisr/2012/124",
      "affecting_title": "The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012",
      "affecting_provisions": "art. 30"
    },
    {
      "type": "revoked",
      "affected_provisions": "reg. 3",
      "affecting": "nisr/2012/124",
      "affecting_title": "The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012",
      "affecting_provisions": "art. 26(c)"
    },
    {
      "type": "revoked",
      "affected_provisions": "reg. 9",
      "affecting": "nisr/2012/124",
      "affecting_title": "The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012",
      "affecting_provisions": "art. 26(c)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg. 17",
      "affecting": "uksi/2006/744",
      "affecting_title": "The Taxation of Pension Schemes (Consequential Amendments of Occupational and Personal Pension Schemes Legislation) Order 2006",
      "affecting_provisions": "art. 32(6)"
    },
    {
      "type": "words omitted",
      "affected_provisions": "reg. 10(a)(i)(ii)",
      "affecting": "uksi/2006/744",
      "affecting_title": "The Taxation of Pension Schemes (Consequential Amendments of Occupational and Personal Pension Schemes Legislation) Order 2006",
      "affecting_provisions": "art. 32(4)"
    },
    {
      "type": "substituted for reg. 8(1)",
      "affected_provisions": "reg. 8(1)-(1F)",
      "affecting": "uksi/2006/744",
      "affecting_title": "The Taxation of Pension Schemes (Consequential Amendments of Occupational and Personal Pension Schemes Legislation) Order 2006",
      "affecting_provisions": "art. 32(3)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 3(f)",
      "affecting": "uksi/2006/744",
      "affecting_title": "The Taxation of Pension Schemes (Consequential Amendments of Occupational and Personal Pension Schemes Legislation) Order 2006",
      "affecting_provisions": "art. 32(2)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg. 12(14)",
      "affecting": "uksi/2006/744",
      "affecting_title": "The Taxation of Pension Schemes (Consequential Amendments of Occupational and Personal Pension Schemes Legislation) Order 2006",
      "affecting_provisions": "art. 32(5)"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1993/49",
      "title": "Pension Schemes (Northern Ireland) Act 1993",
      "url": "https://openlegislation.uk/pension-schemes-northern-ireland-act-1993",
      "provisions": [
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        "section/23",
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        "section/24A",
        "section/25",
        "section/28",
        "section/151",
        "section/176",
        "section/177",
        "section/178"
      ]
    }
  ],
  "changes_made_to": 103,
  "changes_made_to_url": "https://openlegislation.uk/personal-and-occupational-pension-schemes-protected-rights-regulations-northern-ireland-1997/changes.json",
  "changes_made_by": 25,
  "changes_made_by_url": "https://openlegislation.uk/personal-and-occupational-pension-schemes-protected-rights-regulations-northern-ireland-1997/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/personal-and-occupational-pension-schemes-protected-rights-regulations-northern-ireland-1997/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/1997/56",
    "retrieved_at": "2026-10-29T02:30:49.817681+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."
}