The Personal and Occupational Pension Schemes (Incentive Payments) Amendment Regulations 2000
These Regulations amend the Personal and Occupational Pension Schemes (Incentive Payments) Regulations 1987 (“the Regulations”) which make provision in connection with, among other things, the payments made under section 7 of the Social Security Act 1986 to the trustees or managers of occupational pension schemes which became contracted-out between 1986 and 1993. They also amend the Personal and Occupational Pension Schemes (Incentive Payments) Regulations (Northern Ireland) 1987 (“the Northern Ireland Regulations”) which make provision in connection with the equivalent payments under Article 9 of the Social Security (Northern Ireland) Order 1986. Functions exercisable by the Secretary of State under the Regulations, or by the former Department of Health and Social Services for Northern Ireland under the Northern Ireland Regulations, were transferred to the Commissioners of Inland Revenue with effect from 1st April 1999.