http://www.legislation.gov.uk/nisr/2005/421/regulation/5/made
The Occupational Pension Schemes (Administration and Audited Accounts) (Amendment) Regulations (Northern Ireland) 2005
Occupational pensions
Pensions
Insurance
Personal pensions
Disclosure
Government Printer for Northern Ireland
2018-02-20
PENSIONS
These Regulations amend the Occupational Pension Schemes (Requirement to obtain Audited Accounts and a Statement from the Auditor) Regulations (Northern Ireland) 1997 (“the Audited Accounts Regulations”) and the Occupational Pension Schemes (Scheme Administration) Regulations (Northern Ireland) 1997 (“the Scheme Administration Regulations”) in order to implement the European Directive on the activities and supervision of Institutions for Occupational Retirement Provision (Directive 2003/41/EC) (“the Directive”) and are consequential on the coming into operation of the Finance Act 2004 and the Pensions (Northern Ireland) Order 2005 (“the Order”).
Revocations5
The regulations specified in column (1) of the Schedule are revoked to the extent specified in column (3).