Northern Ireland Statutory Rule 2000 United Kingdom

The Pension Sharing (Implementation and Discharge of Liability) Regulations (Northern Ireland) 2000

At a glance

What's here

1 compliance obligation

Who this Act binds

Business-side actors with duties under this Act, ranked by how often they appear.

  • Trustee 1

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What this Act requires

Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.

s.018

Adjustments to amount of the pension credit — increasing amount of the pension credit

  • Increase pension credit by interest or shortfall when payment is delayed Trustee
Browse 17 other sections — procedural / definitional / commencement
s.001

Citation, commencement and interpretation

s.002

Time period for notification to the

s.003

Circumstances in which an application for an extension of the implementation period may be made

s.004

Postponement or cessation of implementation period when an application is made for leave to appeal out of time

s.005

Civil Penalties

s.006

Discharge of liability in respect of a pension credit following the death of the person entitled to the pension credit

s.007

Funded pension schemes

s.008

Unfunded occupational pension schemes other than public service pension schemes

s.009

Other pension arrangements

s.010

Calculation of the value of appropriate rights

s.011

Qualifying arrangements

s.012

Destination for pension credit — general

s.013

Destination for pension credit — contracted-out or safeguarded rights

s.014

Destination for pension credit — occupational pension schemes

s.015

Disqualification as a destination for pension credit — annuity contracts and insurance policies

s.016

Adjustments to amount of pension credit — occupational pension schemes which are underfunded on the valuation day

s.017

Adjustments to amount of the pension credit — payments made without knowledge of the pension debit

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