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 –

    1. i

      has never been a tax approved scheme or registered for tax purposes, and

    2. ii

      is not a relevant statutory scheme within the meaning of section 611A of the 1988 Act (definition of relevant statutory scheme);