Occupational Pension Schemes (External Schemes) (United Kingdom) Regulations, 2000
Statutory Instruments
Source: Statutory Instruments

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paragraphs: (1) These Regulations may be cited as the Occupational Pension Schemes (External Schemes) (United Kingdom) Regulations, 2000.
(2) These Regulations shall come into operation on the 31st day of December, 2000.
Revocation
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paragraphs: The Occupational Pension Schemes (External Schemes) (United Kingdom) Regulations, 1994 ( S.I. No. 238 of 1994 ) are hereby revoked.
Definitions
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paragraphs: In these Regulations:-
“the Act” means the Pensions Act, 1990 (No. 25 of 1990);
“the Disclosure Regulations” means the Occupational Pension Schemes (Disclosure of Information) (No.2) Regulations, 1998 ( S.I. No. 349 of 1998 );
“the Funding Standard Regulations” means the Occupational Pension Schemes (Funding Standard) Regulations, 1993 ( S.I. No. 419 of 1993 );
“Irish benefits” means benefits payable under a UK scheme which relate to a period of Irish reckonable service, including
(a) additional benefit to which a member is entitled by virtue of thepayment while in Irish reckonable service of additional voluntary contributions, and
(b) additional benefit granted in respect of a transfer, made while the member concerned is in Irish reckonable service, of accrued rights from another pension arrangement;
“Irish member” means a “member” as defined in section 2 (1) of the Pensions Act, 1990 ;
“Irish reckonable service” means service given while in an employment in respect of which the employee is an employed contributor for the purposes of the Social Welfare Acts;
“non-qualifying UK scheme” means a UK scheme which is not a qualifying UK scheme;
“qualifying UK scheme” means a UK scheme at least one member of which is an Irish member and at least one member of which is a UK member;
“the Registration Regulations” means the Occupational Pension Schemes (Registration) Regulations, 1991 ( S.I. No. 325 of 1991 );
“UK member” means an external member of a UK scheme who remains entitled to any benefit under the scheme in respect of a period of service whilst employed in the United Kingdom;
“UK scheme” means an external scheme-
(a) which is established under irrevocable trusts in England, Wales, Scotland or Northern Ireland, and
(b) which is wholly or primarily administered in England, Wales, Scotland or Northern Ireland, and
(c) which is approved for the purpose of tax under any provisions in force under the laws of the United Kingdom relating to the approval of occupational pension schemes within the meaning of the Pension Schemes Act 1993 of the United Kingdom or the Pension Schemes (Northern Ireland) Act 1993 of Northern Ireland.
General Provision as to functions of the Trustees under the Act
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paragraphs: Any function conferred on the trustees of a UK scheme by the Act or by any regulations made thereunder shall, in so far as it relates to any Irish member of the scheme, be conferred also on any employer of that Irish member who participates in the scheme.
Application of Part II
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paragraphs: Part II of the Act shall apply to a qualifying UK scheme with and subject to the modification that section 25 of the Act shall not apply to a qualifying UK scheme.
Application of Part III
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paragraphs: Part III of, and the Second Schedule to, the Act shall apply to a UK scheme with and subject to the following modifications:-