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Amendment of regulation 6ZB of the 2005 Regulations
This section has no associated Explanatory Memorandum
8. In regulation 6ZB(17) of the 2005 Regulations (employment-cessation events: exemptions)—
(a)in sub-paragraph (f)(ii) for “plan, and” substitute “plan;”;
(b)after sub-paragraph (g) add—
“(h)liabilities for which the employer—
(i)has taken over responsibility under a flexible apportionment arrangement, or
(ii)is treated for all purposes as being responsible under such an arrangement, and
(i)actual and contingent liabilities.”.
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