The Occupational Pension Schemes (Contracting-out) (Amendment) Regulations (Northern Ireland) 2011
These Regulations amend the Occupational Pension Schemes (Contracting-out) Regulations (Northern Ireland) 1996 (“the 1996 Regulations”) to make provision in relation to salary related occupational pension schemes which meet the reference scheme test (“the test”). Persons can contract out of the state additional pension into such a scheme.