PENSIONS Citation and commencement 1 1 These Regulations may be cited as the Occupational Pension Schemes (Republic of Ireland Schemes Exemption (Revocation) and Tax Exempt Schemes (Miscellaneous Amendments)) Regulations (Northern Ireland) 2006 and shall come into operation on 20th March 2006, subject to paragraphs (2) and (3). 2 Regulations 2, 3 and 6 to 8 shall come into operation on 30th March 2006. 3 Regulation 10 shall come into operation on 6th April 2006. Amendment of the Occupational Pension Schemes (Winding Up) Regulations 2 In regulation 10(1) of the Occupational Pension Schemes (Winding Up) Regulations (Northern Ireland) 1996 (disapplication of Article 38) for sub-paragraph (d) there shall be substituted the following sub-paragraph— d to a scheme— i which is a section 615(6) scheme, and ii in relation to which the trustees or managers are not— aa authorised under Article 264 of the Pensions (Northern Ireland) Order 2005 (general authorisation to accept contributions from European employers), or bb approved under Article 265 of that Order (approval in relation to particular European employer) in relation to a European employer; . Amendment of the Occupational Pension Schemes (Disclosure of Information) Regulations 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of the Occupational and Personal Pension Schemes (General Levy) Regulations 4 1 The Occupational and Personal Pension Schemes (General Levy) Regulations (Northern Ireland) 2005 shall be amended in accordance with paragraphs (2) and (3). 2 In regulation 1(2) (interpretation) after the definition of “the 1997 Regulations” there shall be inserted the following definition— “cross-border section 615 scheme” means a scheme— which has such a superannuation fund as is mentioned in section 615(6) of the Income and Corporation Taxes Act 1988 (exemption from tax in respect of certain pensions), and in relation to which the trustees or managers are— authorised under Article 264 of the Order (general authorisation to accept contributions from European employer), and approved under Article 265 of the Order (approval in relation to particular European employer) in relation to a European employer; . 3 In regulation 2(1) (the general levy) after “each registrable occupational pension scheme” there shall be inserted “, other than such a scheme which is a cross-border section 615 scheme,”. Amendment of the Register of Occupational and Personal Pension Schemes Regulations 5 1 The Register of Occupational and Personal Pension Schemes Regulations (Northern Ireland) 2005 shall be amended in accordance with paragraphs (2) and (3). 2 In regulation 1(2) (interpretation) after the definition of “relevant public authority” there shall be inserted the following definition— “scheme undertaking cross-border activities” means a scheme in relation to which the trustees or managers— are proposing to apply for authorisation, or are authorised, under Article 264 of the 2005 Order (general authorisation to accept contributions from European employers), or are proposing to apply for approval, or are approved, under Article 265 of that Order (approval in relation to particular European employer) in relation to a European employer; . 3 After sub-paragraph (b) of regulation 2(1) (registrable schemes) there shall be added “or” and the following sub-paragraph— c which— i has such a superannuation fund as is mentioned in section 615(6) of the Income and Corporation Taxes Act 1988 (exemption from tax in respect of certain pensions), and ii is a scheme undertaking cross-border activities. . Amendment of the Occupational Pension Schemes (Employer Debt) Regulations 6 In regulation 4(1) of the Occupational Pension Schemes (Employer Debt) Regulations (Northern Ireland) 2005 (schemes to which Article 75 does not apply) for sub-paragraph (g) there shall be substituted the following sub-paragraph— g a scheme— i which has such a superannuation fund as is mentioned in section 615(6) of the Taxes Act 1988 (exemption from tax in respect of certain pensions), and ii in relation to which the trustees or managers are not— aa authorised under Article 264 of the 2005 Order (general authorisation to accept contributions from European employer), or bb approved under Article 265 of that Order (approval in relation to particular European employer) in relation to a European employer; . Amendment of the Occupational Pension Schemes (Winding up, etc. ) Regulations 7 In regulation 3(1) of the Occupational Pension Schemes (Winding up, etc.) Regulations (Northern Ireland) 2005 (schemes to which Article 73 of the 1995 Order does not apply) for sub-paragraph (h) there shall be substituted the following sub-paragraph— h a scheme— i which has such a superannuation fund as is mentioned in section 615(6) of the Taxes Act 1988 (exemption from tax in respect of certain pensions), and ii in relation to which the trustees or managers are not— aa authorised under Article 264 of the 2005 Order (general authorisation to accept contributions from European employer), or bb approved under Article 265 of that Order (approval in relation to particular European employer) in relation to a European employer; . Amendment of the Pensions Regulator (Contribution Notices and Restoration Orders) Regulations 8 In regulation 2 of the Pensions Regulator (Contribution Notices and Restoration Orders) Regulations (Northern Ireland) 2005 (prescribed schemes) for sub-paragraph (i) there shall be substituted the following sub-paragraph— i a scheme— i which has such a superannuation fund as is mentioned in section 615(6) of the 1988 Act (exemption from tax in respect of certain pensions), and ii in relation to which the trustees or managers are not— aa authorised under Article 264 (general authorisation to accept contributions from European employer), or bb approved under Article 265 (approval in relation to particular European employer) in relation to a European employer; . Amendment of the Occupational Pension Schemes (Cross-border Activities) Regulations 9 1 The Occupational Pension Schemes (Cross-border Activities) Regulations (Northern Ireland) 2005 shall be amended in accordance with paragraphs (2) to (4). 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 In regulation 5 (applications for general authorisation to accept contributions from European employers: established schemes which are carrying on cross-border activity)— a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b after paragraph (2) there shall be added the following paragraph— 3 Where— a the trustees or managers of a section 615 scheme make such an application on or before 29 th March 2006; b that application is made in a form which— i includes the full name of the scheme, and ii in the case of— aa a money purchase scheme, provides as much of the information specified in paragraph (2)(a) as is readily available to those trustees or managers on the day on which the application is made, or bb a scheme which is not a money purchase scheme, provides as much of the information specified in paragraph (2)(b) as is readily available to those trustees or managers on the day on which the application is made, and c those trustees or managers provide all of the remaining information specified in paragraph (2)(a) or (b), as the case may be, on or before 15 th May 2006, that application shall be deemed to have been made on the day on or before 29 th March 2006 on which the application was first made. . 4 In regulation 10 (applications for approval in relation to particular European employer: established schemes which are carrying on cross-border activity)— a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b after paragraph (2) there shall be added the following paragraph— 3 Where— a the trustees or managers of a section 615 scheme make such an application on or before 29 th March 2006; b that application is made in a form which— i includes the information specified in Article 265(1)(a) to (c), and ii in the case of— aa a money purchase scheme, provides as much of the information specified in paragraph (2)(a) as is readily available to those trustees or managers on the day on which the notice of intention is given, or bb a scheme which is not a money purchase scheme, provides as much of the information specified in paragraph (2)(b) as is readily available to those trustees or managers on the day on which the notice of intention is given, and c those trustees or managers provide all of the remaining information specified in paragraph (2)(a) or (b), as the case may be, on or before 15 th May 2006, that application shall be deemed to have been made on the day on or before 29 th March 2006 on which the notice of intention was first given. . Revocations 10 The Regulations specified in column (1) of the Schedule are revoked to the extent specified in column (3). Sealed with the Official Seal of the Department for Social Development on 27th February 2006. John O'Neill A senior officer of the Department for Social Development