The Personal and Occupational Pension Schemes (Protected Rights) Regulations (Northern Ireland) 1997
These Regulations consolidate the Personal and Occupational Pension Schemes (Protected Rights) Regulations (Northern Ireland) 1987 which are now revoked. They also make provisions which are consequential upon Part IV of the Pensions (Northern Ireland) Order 1995 (“the Order”). In addition to minor and drafting amendments the Regulations make the following changes of substance—