The Occupational and Personal Pension Schemes (Conditions for Transfers) Regulations (Northern Ireland) 2021

This Regulatory Impact Assessment considers the impact of introducing conditions that must be satisfied for the different ways that trustees or managers of occupational and personal pension schemes may permit a member of their scheme to use the cash equivalent value of, respectively, the member’s accrued rights to benefits or pension credit rights (ie those rights acquired on divorce etc), so as to make a transfer of that value into another occupational or personal pension scheme.