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The Occupational Pension Schemes (Master Trusts) Regulations (Northern Ireland) 2024

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Financial sustainability requirement: business planN.I.

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7.—(1) A Master Trust scheme’s business plan must be submitted—

(a)in writing;

(b)in the format set out in a Code, and

(c)in accordance with any further requirements set out in a Code.

(2) The business plan must contain the information listed in Part 1 of Schedule 3 (but see paragraph (6)).

(3) The business plan must comply with the requirements set out in a Code in relation to the matters listed in Part 2 of Schedule 3 (but see paragraph (6)).

(4) The information in the business plan must be provided as at the later of—

(a)a date chosen by the scheme strategist, but not earlier than 6 months before the date when the scheme’s trustees apply to the Regulator for authorisation, and

(b)where the business plan has been revised as a result of a significant change to the information contained in it, the date on which the significant change occurred.

(5) If a revised business plan is submitted in accordance with section 9(6) of the Act (financial sustainability requirement: business plan), the business plan must indicate which parts of it have been revised.

(6) The Regulator may give notice to the scheme’s trustees stipulating that a revised business plan submitted during a period when the circumstances in paragraph (7) apply—

(a)must state that those circumstances apply, and

(b)need not comply with paragraphs (2) and (3).

(7) The circumstances are—

(a)that the scheme has experienced a triggering event;

(b)that the trustees are pursuing continuity option 1 or 2, and

(c)that the Regulator has approved an implementation strategy in respect of the scheme.

Commencement Information

I1Reg. 7 in operation at 27.3.2024, see reg. 1

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