The Occupational and Personal Pension Schemes (Modification of Schemes and Miscellaneous Amendments) Regulations (Northern Ireland) 2016
These Regulations make changes to regulations as a consequence of provisions contained within Schedule 13 to the Pensions Act (Northern Ireland) 2015 (“the 2015 Act”) which abolishes contracting-out for salary related occupational pension schemes from 6th April 2016, known as “the second abolition date”.