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The Occupational Pension Schemes (Employer Debt and Miscellaneous Amendments) Regulations 2008
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- UK Statutory Instruments
- 2008 No. 731
- Regulation 19
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Amendment of the FSD RegulationsE+W+S
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19. In paragraph (2) of regulation 15 of the FSD Regulations (former employers)—
(a)for “condition A, AA, B, C or D” substitute “ A, AA, AB, B, C or D ”;
(b)for sub-paragraph (aa) substitute—
“(aa)condition AA is that—
(i)such a debt became due;
(ii)under regulation 7 of the Occupational Pension Schemes (Employer Debt) Regulations 2005 an approved withdrawal arrangement came into force and the debt treated as due, as a result of that arrangement, is the approved withdrawal arrangement share and the cessation expenses attributable to the employer within the meaning of those Regulations; and
(iii)that debt has been paid;
(ab)condition AB is that—
(i)such a debt became due;
(ii)under regulation 6C of the Occupational Pension Schemes (Employer Debt) Regulations 2005 a withdrawal arrangement came into force and the debt treated as due, as a result of that arrangement, is the withdrawal arrangement share and the cessation expenses attributable to the employer within the meaning of those Regulations; and
(iii)that debt has been paid.”.
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