Occupational Pension Schemes (Winding Up) (Modification for Multi-employer Schemes and Miscellaneous Amendments) Regulations (Northern Ireland) 2005 come into force

Implementation date: 31 August 2005

The Regulations modify the position under the Pensions (Northern Ireland) Order 1995 where an occupational pension scheme that has more than one employer or has had more than one employer at any time since 6 April 2005 and whose rules do not provide for the partial winding up of the scheme if it is being wound up. They also amend the Occupational Pension Schemes (Winding Up etc) Regulations 2005 and the Occupational Pension Schemes (Minimum Funding Requirement and Actuarial Valuations) Regulations (Northern Ireland) 1996. The Regulations can be viewed on the OPSI website.