Occupational Pension Schemes (Employer Debt and Miscellaneous Amendments) Regulations (Northern Ireland) 2012 come into force
Implementation date: 27 January 2012
The Regulations introduce the flexible-apportionment arrangement, whereby an employer that ceases to participate actively in a multi-employer defined-benefit occupational pension scheme may not be required to pay employer debt. The Regulations make corresponding provision to Regulations made in Great Britain. The Regulations can be viewed on the UK legislation website.