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11.—(1) Regulation 9 of the Employer Debt Regulations (frozen schemes and former employers)(1) is amended as follows.
(2) In paragraph (3)—
(a)in sub-paragraph (c)(iii), for “A to J is met; or” substitute “A to K is met;”, and
(b)after sub-paragraph (d), insert—
“; or
(e)in relation to a frozen scheme, the person is the leaving employer within the meaning given in regulation 6E(7) in a flexible apportionment arrangement which has taken effect in accordance with regulation 6E.”.
(3) After paragraph (14A), insert—
“(14B) Condition K is that a flexible apportionment arrangement took effect in accordance with regulation 6E—
(a)with the result that no debt was treated as due from the person under section 75(4) of the 1995 Act, or
(b)with the result that no debt arose in respect of the person because regulation 6ZA(7) applied.”.
Regulation 9 was substituted by S.I. 2008/731 and amended by S.I. 2010/725.
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