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(1)In section 21 of the [1995 c. 26.] Pensions Act 1995 (consequences for trustees of failure to implement arrangements)—
(a)in subsections (1) and (2), the words “, or the appropriate rules,” shall be omitted;
(b)in subsections (1) and (3), for “17(2)”, in each place, there shall be substituted “18A(1)”;
(c)in subsection (2), for “19(2)”, in each place, there shall be substituted “18A(2)”;
(d)in subsection (3), the words “or rules” shall be omitted;
(e)in subsection (4), for “17(2), 18(1) or 19(2)” there shall be substituted “18(1) or 18A(1) or (2)” and the words “(or further arrangements)” in paragraph (a), paragraph (b) and the word “and” immediately preceding it shall be omitted;
(f)subsection (5) shall cease to have effect;
(g)in subsection (6), for “20” there shall be substituted “18A”;
(h)in subsection (7), for “16 to 20” there shall be substituted “16 and 18” and the words “and this section”, paragraph (b) and the word “and” immediately preceding paragraph (b) shall be omitted;
(i)in subsection (8)(a), for the words from “of the appropriate” to “given” there shall be substituted “for the purposes of section 18A of proposed arrangements must be given, in accordance with regulations under that section,”; and
(j)paragraph (b) of subsection (8) and the word “and” immediately preceding it shall be omitted.
(2)In subsection (1) of that section, after paragraph (b) there shall be inserted “or
(c)regulations under section 16(9)(b) have not been complied with,”.
(3)In subsection (2) of that section, after paragraph (b) there shall be inserted “or
(c)regulations under section 18(9)(b) have not been complied with,”.
(4)After subsection (2) of that section there shall be inserted—
“(2A)Section 10 applies to an employer who has made a proposal for the purposes of section 18A but who contravenes any requirements of any regulations under section 18A relating to the submission of that proposal for approval.”
(5)After subsection (6) there shall be inserted—
“(6A)In sections 16 to 18A “company” means a company within the meaning given by section 735(1) of the [1985 c. 6.] Companies Act 1985 or a company which may be wound up under Part V of the [1986 c. 45.] Insolvency Act 1986 (unregistered companies).”
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