Amendment of the Pensions Regulator (Contribution Notices and Restoration Orders) Regulations5
1
The Pensions Regulator (Contribution Notices and Restoration Orders) Regulations (Northern Ireland) 20055 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 –
- i
has never been a tax approved scheme or registered for tax purposes, and
- ii
is not a relevant statutory scheme within the meaning of section 611A of the 1988 Act (definition of relevant statutory scheme);