The Occupational Pension Schemes (Discharge of Liability) Regulations (Northern Ireland) 1997
These Regulations consolidate (with amendments) the Occupational Pension Schemes (Discharge of Liability) Regulations (Northern Ireland) 1985. In addition to minor and drafting amendments, they make provision in respect of the discharge of liability in respect of pensions and accrued rights under a scheme contracted out by virtue of section 5(2B) of the Pension Schemes (Northern Ireland) Act 1993 (“a relevant scheme”) so far as is attributable to an earner’s service on or after 6th April 1997.