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The Occupational Pension Schemes (Employer Debt and Miscellaneous Amendments) Regulations 2011
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- 2011 No. 2973
- Regulation 15
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Amendment of the Occupational Pension Schemes (Scheme Funding) Regulations 2005
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15. After paragraph 3 of Schedule 2 to the Occupational Pension Schemes (Scheme Funding) Regulations 2005 (frozen or paid-up schemes)(1), insert—
“Employers in periods of grace
3A.—(1) This paragraph applies where an employer is treated under regulation 6A(1) of the Occupational Pension Schemes (Employer Debt) Regulations 2005 (employment-cessation events: periods of grace) as if it employed at least one person who is an active member of a scheme.
(2) Where this paragraph applies, Part 3 of the 2004 Act (scheme funding) and these Regulations are modified so that references to “employer” include a reference to the employer referred to in sub-paragraph (1).
(3) This paragraph ceases to apply where the period of grace referred to in regulation 6A of the Occupational Pension Schemes (Employer Debt) Regulations 2005 in respect of the employer comes to an end in accordance with that regulation.”.
(1)
S.I. 2005/3377. Paragraph 3 of Schedule 2 was substituted by S.I. 2008/731 and amended by S.I. 2010/725.
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