S.I. No. 367/1992 - Occupational Pension Schemes (Fees) (Amendment) Regulations, 1992. Skip to content Disclaimer Feedback Helpdesk Gaeilge Léim go dtí an t-ábhar Séanadh Aiseolas Deasc chabhrach English Gaeilge English Produced by the Office of the Attorney General Táirgthe ag Oifig an Ard-Aighne Home Legislation Acts of the Oireachtas Statutory Instruments Pre-1922 Legislation Constitution External Resources Bills (Houses of the Oireachtas) Iris Oifigiúil / Official Gazette Revised Acts (LRC) Classified List of Legislation (LRC) Translations (acts.
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- s)or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile Statutory InstrumentsIonstraimí Reachtúla 1992 S.I. No. 367/1992 - Occupational Pension Schemes (Fees) (Amendment) Regulations, 1992. S.I. No. 367/1992 - Occupational Pension Schemes (Fees) (Amendment) Regulations, 1992. AmendmentsLeasuithe S.I. No. 367 of 1992. OCCUPATIONAL PENSION SCHEMES (FEES) (AMENDMENT) REGULATIONS, 1992. The Minister for Social Welfare, in exercise of the powers conferred on him by sections 5 and 25 of the Pensions Act, 1990 , (No. 25 of 1990) hereby makes the following Regulations:— 1 Short title and collective citation. 1.
(1)These Regulations may be cited as the Occupational Pension Schemes (Fees) (Amendment) Regulations, 1992.
(2)The Principal Regulations and these Regulations shall be construed together as one and may be cited together as the Occupational Pension Schemes (Fees) Regulations, 1991 and
- 2 Definitions.
- In these Regulations "the Principal Regulations" means the Occupational Pension Schemes (Fees) Regulations, 1991 ( S.I. No. 372 of 1991 ). 3 Commencement.
- These Regulations shall come into operation on the 1st day of January,
- 4 Fees payable by schemes.
- The Principal Regulations are hereby amended by the substitution for article 3 of the following article: "3.
(1)There shall be paid annually by the trustees of a scheme to the Board out of the resources of the scheme the appropriate fee specified in sub-article
(2),
(3)or
(4)of this article, as the case may be.
(2)In the case of a funded scheme (other than a scheme specified in sub-article
(3)or
(4)of this article) the amount of the fee shall be, where the number of active members in the scheme at the commencement of the relevant scheme year— ( a ) is 500 or less, an amount calculated by multiplying £3 by the said number of active members; ( b ) is greater than 500 but not greater than 1,000, £1,500; ( c ) is greater than 1,000, an amount calculated by multiplying £1.50 by the said number of active members.
(3)In the case of a scheme which is either— ( a ) a frozen scheme, ( b ) a death benefit only scheme, ( c ) an additional voluntary contribution scheme, ( d ) a scheme with less than 2 active members and which commenced before the 1st day of January, 1993, the amount of the fee shall be Nil.
(4)In the case of a scheme to which Part I of Schedule C to the Occupational Pension Schemes (Funding Standard) Regulations, 1991 applies the amount of the fee payable shall be an amount equivalent to 40 per cent. of the fee calculated in accordance with sub-article
(2)of this article.". GIVEN under the Official Seal of the Minister for Social Welfare, this 9th day of November,
- CHARLIE McCREEVY, Minister for Social Welfare. The Minister for Finance hereby consents to the making of the foregoing Regulations. GIVEN under the Official Seal of the Minister for Finance, this 9th day of November,
- BERTIE AHERN, Minister for Finance. EXPLANATORY NOTE. Section 25 of the Pensions Act, 1990 provides for the payment of annual fees by occupational pension schemes to the Pensions Board. These Regulations provide for increases in the level of fees with effect from 1 January,
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