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5.—(1) The Pensions Regulator (Contribution Notices and Restoration Orders) Regulations (Northern Ireland) 2005(1) shall be amended in accordance with paragraph (2).
(2) In regulation 2 –
(a)paragraph (a) shall be omitted; and
(b)in paragraph (f) for the words from “which is not” to the end, there shall be substituted –
“which –
has never been a tax approved scheme or registered for tax purposes, and
is not a relevant statutory scheme within the meaning of section 611A of the 1988 Act (definition of relevant statutory scheme);”.
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