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Codes of practice
Code of practice 06
Reporting late payment of contributions to personal pensions
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Annex (corresponding Northern Ireland legislation)
| GB Legislation | Corresponding Northern Ireland Legislation |
|---|---|
| Sections 111A of the Pension Schemes Act 1993 (c.48), as amended by Section 268 of the Pensions Act 2004 (c.35) | Section 107A of the Pension Schemes (Northern Ireland) Act 1993 (c.49) as amended by Article 245 of the Pensions (Northern Ireland) Order 2005 (SI 2005/255 (NI 1)) |
| Section 90(2)(a),(j) of the Pensions Act 2004 | Article 85(2)(a) and (j) of the Pensions (Northern Ireland) Order 2005 |
| Regulation 5 of the Personal Pension Schemes (Payments by Employers) regulations 2000 (SI 2000/2692) | Regulation 5 of the Personal Pension Schemes (Payments by Employers) Regulations (Northern Ireland) 2000 (SR 2000 No. 349) |
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| Related documents |
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| Reporting late payment of contributions to personal pensions (PDF) |