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The Occupational Pension Schemes (Employer Debt and Miscellaneous Amendments) Regulations (Northern Ireland) 2008

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Amendment of the Pensions Regulator (Financial Support Directions, etc.) RegulationsN.I.

19.  In regulation 15(2) of the Pensions Regulator (Financial Support Directions, etc.) Regulations (Northern Ireland) 2005(1) (former employers)—

(a)for “condition A, AA, B” substitute “condition A, AA, AB, B”;

(b)for sub-paragraph (aa)(2) substitute—

(aa)condition AA is that—

(i)such a debt became due;

(ii)under regulation 7 of the Occupational Pension Schemes (Employer Debt) Regulations (Northern Ireland) 2005 an approved withdrawal arrangement came into force and the debt treated as due, as a result of that arrangement, is the approved withdrawal arrangement share and the cessation expenses attributable to the employer within the meaning of those Regulations, and

(iii)that debt has been paid;

(ab)condition AB is that—

(i)such a debt became due;

(ii)under regulation 6C of the Occupational Pension Schemes (Employer Debt) Regulations (Northern Ireland) 2005 a withdrawal arrangement came into force and the debt treated as due, as a result of that arrangement, is the withdrawal arrangement share and the cessation expenses attributable to the employer within the meaning of those Regulations, and

(iii)that debt has been paid;.

Commencement Information

I1Reg. 19 in operation at 6.4.2008, see reg. 2(1)

(1)

S.R. 2005 No. 378; regulation 15(2) was amended by regulation 6(a) of S.R. 2005 No. 387

(2)

Sub-paragraph (aa) was inserted by regulation 6(b) of S.R. 2005 No. 387

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