The Pension Protection Fund and Occupational and Personal Pension Schemes (Miscellaneous Amendments) Regulations (Northern Ireland) 2016
These Regulations make amendments in relation to payment of pension lump sums by occupational pension schemes (Part 2), the Pension Protection Fund (Part 3), and the provision of information by occupational and personal pension schemes (Part 4). Some of these amendments are consequential on changes introduced by the Taxation of Pensions Act 2014 (“the 2014 Act”) and the Pension Schemes Act 2015 (“the 2015 Act”).