The Occupational Pension Schemes (Cross-border Activities) (Amendment) Regulations (Northern Ireland) 2018

This Regulatory Impact Assessment considers the impact of amending existing legislation to implement provisions of Directive (EU) 2016/2341 on the activities and supervision of institutions for occupational retirement provision (commonly known as “IORP II”) which relate to the European Union’s cross-border pension regime.This Transposition Note details the transposition of the part of the Directive (EU) 2016/2341 on the activities and supervision of institutions for occupational retirement provision which relates to cross-border activity and cross-border transfers.