The Pensions (2012 Act) (Consequential and Supplementary Provisions) Regulations (Northern Ireland) 2014
These Regulations are one of two sets of regulations implementing Part 4 of the Pensions Act (Northern Ireland) 2012, section 27 of which inserts provisions to clarify the definition of “money purchase benefits” in section 176 of the Pension Schemes (Northern Ireland) Act 1993 (“the 1993 Act”) and in section 78 of the Pensions (No. 2) Act (Northern Ireland) 2008. Section 27 has retrospective effect and these Regulations make consequential and supplementary amendments to primary legislation to support its commencement.