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The Occupational Pension Schemes (Employer Debt and Miscellaneous Amendments) Regulations (Northern Ireland) 2012

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Amendment of regulation 6ZB of the 2005 Regulations

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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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