The Pension Sharing (Implementation and Discharge of Liability) Regulations (Northern Ireland) 2000
These Regulations provide for the circumstances in which the implementation period may be extended, postponed or in which it may cease, and how a person responsible for a pension arrangement may discharge his liability in respect of a pension credit for the purposes of Schedule 5 to the Welfare Reform and Pensions (Northern Ireland) Order 1999 (“the 1999 Order”). They also provide for the circumstances concerning the failure by the trustees or managers of an occupational pension scheme to discharge their liability within the implementation period or, where an application is made for leave to appeal against a pension sharing order out of time, for the postponement or cessation of the implementation period.