The Occupational Pension Schemes (Non-European Schemes Exemption) Regulations (Northern Ireland) 2008
These Regulations prescribe the type of occupational pension schemes which are exempt from the requirement in Article 230 of the Pensions (Northern Ireland) Order 2005 that an employer may only pay contributions to a scheme whose main administration is outside the EEA states if the scheme is established under trust and has a trustee resident in the United Kingdom.