Actuarial certificates
- Certify scheme liabilities for withdrawal arrangements and amount B calculations Any Person
Northern Ireland Statutory Rule
2005
United Kingdom
The Occupational Pension Schemes (Employer Debt) Regulations (Northern Ireland) 2005
At a glance
What's here
6 compliance obligations
Who this Act binds
Business-side actors with duties under this Act, ranked by how often they appear.
- Employer 4
- Trustee 1
- Any Person 1
Other Acts binding the same actors
For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.
Employers also bound by 694 other Acts (top 5 shown)
- The Income Tax (Pay As You Earn) Regulations 2003 2003 236 duties
- Provision and Use of Work Equipment Regulations 1998 1998 120 duties
- TULRCA 1992 1992 72 duties
- Employment Rights (Northern Ireland) Order 1996 (current NI employment law) 1996 52 duties
- Income Tax (Earnings and Pensions) Act 2003 2003 50 duties
Trustees also bound by 100 other Acts (top 5 shown)
- The Occupational Pension Schemes (Collective Money Purchase Schemes) Regulations 2022 2022 37 duties
- Charities Act 2011 2011 26 duties
- The Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013 2013 26 duties
- Insolvency (England and Wales) Rules 2016 2016 21 duties
- The Pensions (Northern Ireland) Order 2005 2005 20 duties
Any Person also bound by 2337 other Acts (top 5 shown)
- Human Medicines Regulations 2012 2012 169 duties
- Merchant Shipping Act 1995 1995 144 duties
- Insolvency (England and Wales) Rules 2016 2016 101 duties
- Road Traffic Act 1988 1988 95 duties
- Air Navigation Order 2016 2016 95 duties
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.
Schedules
(1) Where a withdrawal arrangement or an approved withdrawal arrangement...
- Guarantors must notify The Pensions Regulator of specified trigger events Employer
Browse 11 other Schedules — structural / supplementary
Conditions for withdrawal arrangements and approved withdrawal arrangements
Events for payment of amount B
Calculation of amount A
Calculation of amount B
Approval of withdrawal arrangements in advance
Replacement withdrawal arrangements
(1) The trustees or managers of a scheme must give...
(1) No duty to which a person is subject under...
The MFR Regulations
The Occupational Pension Schemes (Investment) Regulations
The Winding Up Regulations
Multi-employer schemes: general
- Determine and certify employer liabilities in multi-employer pension schemes Trustee
Employment-cessation events: exemptions
- Follow 7-step process to restructure pension scheme without triggering employer debt Employer
(1) There is a restructuring within this regulation if each...
- Follow the 5-step process to restructure pension liabilities Employer
(1) The trustees or managers may decide that any costs...
- Pay pension scheme costs as decided by trustees Employer
Browse 26 other sections — procedural / definitional / commencement
Citation, commencement and application
Interpretation
Disapplication of the Deficiency on Winding Up Regulations
Schemes to which Article 75 does not apply
Calculation of the amount of scheme liabilities and value of scheme assets
Employment-cessation events: periods of grace
Scheme apportionment arrangements
Withdrawal arrangements
Notifiable events
Flexible apportionment arrangements
Deferred debt arrangement
Employment-cessation events: general
Approved withdrawal arrangements
Regulated apportionment arrangements
Calculation of amounts due from guarantors by virtue of regulation 7
Single employer sections, multi-employer sections, etc.
Frozen schemes and former employers
Money purchase schemes: fraud and levy deficiencies etc.
Money purchase schemes: valuations etc.
Multi-employer money purchase schemes
Money purchase schemes: former employers
Schemes covering United Kingdom and foreign employment
Schemes with partial government guarantee
Modification of schemes: apportionment of Article 75 debts
Disregard of staying of voluntary winding up of employer for purposes of Article 75
Consequential amendments
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