Forfeiture of entitlement to pension — prescribed circumstances
2.—(1) For the purposes of paragraph 2(4)(e) (forfeiture of entitlement to pension) the prescribed circumstances are where forfeiture of a pension has been permitted —
(a)under section 92(2) or 93 of the Pensions Act 1995(1) (“the 1995 Act”) providing that the member meets the condition set out in sub-paragraph 2(2);
(b)under section 92(4) or (5) of the 1995 Act;
(c)under Article 90(4) or (5) or 91 of the Pensions (Northern Ireland) Order 1995(2);
(d)in any of the circumstances prescribed by the Occupational Pension Schemes (Assignment, Forfeiture, Bankruptcy etc.) Regulations 1997(3) or the Occupational Pension Schemes (Assignment, Forfeiture, Bankruptcy etc.) Regulations (Northern Ireland) 1997(4).
(2) The condition referred to in sub-paragraph 2(1)(a) is that the member is not connected with—
(a)the sponsoring employer of the scheme in respect of which the scheme pension is payable (“the employer”); or
(b)a person who is connected with the employer.
(3) Section 839 of ICTA 1988 applies to determine whether persons are connected for the purposes of paragraph (2) of this regulation.