The Personal and Occupational Pension Schemes (Indexation and Disclosure of Information) (Miscellaneous Amendments) Regulations (Northern Ireland) 2005
These Regulations reflect amendments made by Articles 255 to 257 of the Pensions (Northern Ireland) Order 2005 (“the 2005 Order”) to provisions that require increases in the rate of certain pensions. They also introduce requirements under the Occupational Pension Schemes (Disclosure of Information) Regulations (Northern Ireland) 1997 (“the Disclosure of Information Regulations”) for trustees of occupational pension schemes to provide information about the selection of annuities when benefits under a scheme become payable. A number of other amendments to those Regulations are made in consequence of provisions of the 2005 Order.