Occupational and Personal Pension Schemes (Miscellaneous Amendments) Regulations (Northern Ireland) 2010 come into force

Implementation date: 6 April 2010

The Regulations amend a number of Regulations relating to occupational and personal pensions, including: adding a change to the definition of pensionable earnings to the listed changes upon which an employer is required to consult; allowing schemes with specific restrictive rules to make changes without the approval of HM Revenue and Customs; and extending the circumstances when small lump sums can be taken without incurring taxation charges. The Regulations can be viewed on the OPSI website.