The Department for Communities has made a Statutory Rule entitled “The Occupational Pension Schemes (Employer Debt and Miscellaneous Amendments) Regulations (Northern Ireland) 2018” (S.R. 2018 No. 49), which comes into operation on 6 April 2018.

The Rule amends existing Regulations to provide for a deferred debt arrangement to enable an employer in certain multi-employer occupational pension schemes to defer the requirement to pay an employer debt on ceasing to employ an active member, providing the employer meets certain conditions. They also make minor technical and consequential amendments.

Copies of the Rule may be purchased from the Stationery Office at www.tsoshop.co.uk or by contacting TSO Customer Services on 0333 200 2434 or viewed online at http://www.legislation.gov.uk/nisr.