Occupational Pension Schemes (Non-European Schemes Exemption) Regulations (Northern Ireland) 2008 come into force

Implementation date: 6 April 2008

The Regulations prescribe the type of occupational pension schemes that are exempt from the requirement in the Pensions (Northern Ireland) Order 2005, Article 230 that an employer may pay contributions to a scheme that has its main administration is outside the EEA states only if the scheme is established under trust and has a trustee resident in the United Kingdom. The Regulations can be viewed on the OPSI website.