12. For the purposes of Articles 22 to 26 and these Regulations, references to the employer shall include a person who would have been an employer to whom the circumstances set out in sub-paragraph (a) or (b) of Article 22(1) apply, but for the fact that, immediately before an insolvency practitioner or the official receiver began to act as set out in those sub-paragraphs, that person no longer employed any persons in the description of employment to which the scheme in question relates.