139.—(1) In this Article “closed scheme” means an eligible scheme which is authorised under Article 137 to continue as a closed scheme.
(2) The provisions mentioned in paragraph (3) apply in relation to a closed scheme at any time when the trustees or managers of the scheme are required to wind up or continue winding up the scheme under Article 138 as if that time fell within an assessment period in relation to the scheme.
(3) The provisions are—
(a)Article 36(5) and (6) (Board to act as creditor for debt due by virtue of a contribution notice under Article 34);
(b)Article 45(5) and (6) (Board to act as creditor for debt due by virtue of a contribution notice under Article 43);
(c)Article 50(5) and (6) (Board to act as creditor for debt due by virtue of a restoration order under Article 48);
(d)Article 52(5) and (6) (Board to act as creditor for debt due by virtue of a contribution notice under Article 51);
(e)Article 117 (admission of new members, payment of contributions etc.);
(f)Article 118 (directions);
(g)Article 121 (Board to act as creditor of the employer).
(4) Regulations may require the trustees or managers of a closed scheme in relation to which the provisions mentioned in paragraph (3) apply to comply with such requirements as may be prescribed when providing for the discharge of any liability to, or in respect of, a member of the scheme for pensions or other benefits.