The Pensions Regulator (Contribution Notices) (Sum Specified Following Transfer) Regulations (Northern Ireland) 2010
These Regulations prescribe how, following a transfer of the accrued pension rights of two or more members of a defined benefit pension arrangement (“the initial scheme”) to a defined contribution pension arrangement (“the transferee scheme”), the Pensions Regulator (“the Regulator”) is to determine the sum specified in a contribution notice (“the sum”) issued in relation to the transferee scheme.