Offences made under the Pensions Act 1995

4 statutory instruments made under this Act create 22 criminal offences between them.

These are offences created by secondary legislation made under the Act — not the offences in the Act itself. An Act that creates a power to make regulations, and regulations that then create offences, is the ordinary route by which most of the criminal law is made, and it is the route this report follows.

Instruments made under it

• The Pensions (Northern Ireland) Order 1995 1995 · 17 offences
• The Occupational Pension Schemes (Employer Debt) Regulations 2005 2005 · 3 offences
• The Occupational Pension Schemes (Requirement to obtain Audited Accounts and a Statement from the Auditor) Regulations… 1996 · 1 offence
• The Occupational Pension Schemes (Deficiency on Winding Up etc.) Regulations 1996 1996 · 1 offence