- Latest available (Revised)
- Point in Time (06/04/2014)
- Original (As made)
Version Superseded: 31/12/2020
Point in time view as at 06/04/2014.
There are currently no known outstanding effects for the The Occupational and Personal Pension Schemes (Disclosure of Information) Regulations (Northern Ireland) 2014, Paragraph 1.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
1.—(1) An occupational pension scheme falls within this paragraph if it meets the following conditions.N.I.
(2) The first condition is that the scheme—
(a)is a tax registered scheme;
(b)was formerly—
(i)approved by HMRC for the purposes of section 590 or 591 of the Income and Corporation Taxes Act 1988(1);
(ii)a statutory scheme as defined in section 611A(2) of that Act, or
(iii)approved by HMRC under Chapter 4 of Part 14(3) of that Act;
(c)has a superannuation fund as referred to in section 615(6) of the Income and Corporation Taxes Act 1988 (exemption from tax in respect of certain pensions) and has trustees or managers of the scheme who are—
(i)authorised under Article 264 of the 2005 Order (general authorisation to accept contributions from European employers), and
(ii)approved under Article 265(4) of the 2005 Order (approval in relation to a particular European employer) in relation to a European employer(5), or
(d)is a public service pension scheme(6).
(3) The second condition is that the scheme—
(a)has 2 or more members;
(b)does not provide only death benefits;
(c)is established in the United Kingdom or has at least one trustee or manager resident in the United Kingdom, and
(d)is not established by the Salvation Army Act 1963(7).
Commencement Information
I1Sch. 1 para. 1 in operation at 6.4.2014, see reg. 1(1)
1988 c.1; sections 590 and 591 were repealed by Schedule 42 to the Finance Act 2004
Section 611A was inserted by paragraph 15 of Schedule 6 to the Finance Act 1989 (c. 26) and repealed by Schedule 42 to the Finance Act 2004
Chapter 4 of Part 14 was repealed by Schedule 42 to the Finance Act 2004
Article 265 was amended by regulation 5(5) and (6) of S.R. 2007 No. 457
See Article 263 of the Pensions (Northern Ireland) Order 2005
See section 1 of the Pension Schemes (Northern Ireland) Act 1993
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Rule and provides information about its policy objective and policy implications. They aim to make the Statutory Rule accessible to readers who are not legally qualified and accompany any Northern Ireland Statutory Rule or Draft Northern Ireland Statutory Rule laid before the UK Parliament during the suspension of the Northern Ireland Assembly.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: