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(1) These Regulations may be cited as the Local Government Pension Scheme (Amendment No. 2) Regulations (Northern Ireland) 2006 and shall come into operation on 1st April 2006 and, except as provided in paragraph (2), shall have effect as from that date.
(2) Regulation 2(3) shall have effect as from 1st June 2005.
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(1) The Local Government Pension Scheme Regulations (Northern Ireland) 2002 shall be amended in accordance with paragraphs (2) to (4).
(2) In regulation 76 (accounts and audit)—
(a) in paragraph (2) for the words “31st March 2003” there shall be substituted “31st March 2006”; and
(b) in paragraph (3) for the words “shall contain the information specified in Part IV of Schedule 6.” there shall be substituted—“
 shall be prepared in accordance with guidance for the time being issued by the Department of Finance and Personnel.”.
(3) In regulation 80 (employer’s further payments) after paragraph (1) there shall be inserted—“
(2) Where an employing authority passes a resolution under regulation 130 in a case where paragraph (4)(a) of that regulation does not apply, it must pay the appropriate sum to the fund before the expiry of the period of one month beginning with the date on which the resolution is passed.”.
(4) Part IV of Schedule 6 (contents of financial statements audited by the local government auditor) is hereby revoked.
Sealed with the Official Seal of the Department of the Environment on 10th March 2006
J Ritchie
A senior officer of the
Department of the Environment
