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The Occupational Pension Schemes (Winding Up and Deficiency on Winding Up etc.) (Amendment) Regulations 2004

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1.—(1) These Regulations may be cited as the Occupational Pension Schemes (Winding Up and Deficiency on Winding Up etc.) (Amendment) Regulations 2004 and shall come into force on 15th March 2004.

(2) In these Regulations—

“the Act” means the Pensions Act 1995;

“the Winding Up Regulations” means the Occupational Pension Schemes (Winding Up) Regulations 1996(1); and

“the Deficiency on Winding Up Regulations” means the Occupational Pension Schemes (Deficiency on Winding Up etc.) Regulations 1996(2).

(3) For the purposes of these Regulations, the time when a scheme begins to be wound up shall be determined in accordance with subsections (3A) to (3E) of section 124 of the Act.

(4) These Regulations shall apply to any occupational pension scheme to which section 75 of the Act (deficiencies in the assets) applies in any case where the scheme begins, or has begun, to wind up and the date by reference to which the assets and liabilities of the scheme are determined, calculated and verified for the purposes of that section is a date falling on or after the date on which these Regulations come into force.

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