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There are currently no known outstanding effects for the The Occupational and Personal Pension Schemes (Disclosure of Information) Regulations (Northern Ireland) 2014, Paragraph 3.
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3.—[F1(1) Where a personal pension scheme was an appropriate scheme at any time before the abolition date—N.I.
(a)the date of birth used in determining the appropriate age-related percentage for the purposes of section 41(1)(1) of the 1993 Act (amount of minimum contributions);
(b)the name and postal address or electronic address of any person who can be contacted if the date of birth is incorrect, and
(c)the amount of the minimum contributions paid by HMRC in respect of the member during the 12 months preceding a specified date that are attributable to section 41(1) of the 1993 Act identifying separately that part of the contributions that is attributable to tax relief on the employee’s share of minimum contributions, being the difference between that share and the grossed-up equivalent of that share.
(2) In sub-paragraph (1)(c) the expressions “employee’s share” and “grossed-up equivalent” have the meanings given to them by section 202(3) and (4) of the Finance Act 2004(2) (minimum contributions under pensions legislation).]
Textual Amendments
F1Sch. 6 para. 3 ceased to have effect (6.4.2015) by virtue of The Occupational and Personal Pension Schemes (Disclosure of Information) Regulations (Northern Ireland) 2014 (S.R. 2014/79), reg. 1(1)(2)(a)
Commencement Information
I1Sch. 6 para. 3 in operation at 6.4.2014, see reg. 1(1)
Section 41 was amended by Article 135(2) to (4) of, and Part 3 of Schedule 5 to, the Pensions (Northern Ireland) Order 1995, paragraph 56 of Schedule 1 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999, paragraph 21 of Schedule 4 to the Pensions Act (Northern Ireland) 2008 and paragraph 12 of Schedule 7 to the Pensions (No. 2) Act (Northern Ireland) 2008
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