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Pensions Act 2014

Territorial Extent

42.The Act extends to England and Wales and to Scotland. The subject matter of the majority of the measures in the Act is transferred in respect of Northern Ireland and, as such, is the responsibility of the Northern Ireland Assembly. Accordingly, the Act only extends to Northern Ireland for the purposes of amendments to legislation extending to Northern Ireland and legislation with UK-wide extent and, with one exception, any such amendments do not deal with transferred matters.

43.The exception is in respect of the reference to Northern Ireland legislation in section 47.

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