3 Scheme which applies to more than one employer
In the application of section 140 of the Act to a scheme which applies to earners in employments under different employers and in respect of which there are members in pensionable service under the scheme—
(a) that section shall be modified by inserting after subsection (1), the following subsections—

“(1A) The amount of the debt due from each employer shall be such amount as, in the opinion of the actuary referred to in regulation 2(3) of the Occupational Pension Schemes (Deficiency on Winding Up, etc. ) Regulations (Northern Ireland) 1994, bears the same proportion to the deficiency under the scheme as the amount of the scheme’s liabilities attributable to employment with that employer (including liabilities in respect of any transfer credits allowed under the scheme in connection with employment with that employer) bears to the total amount of the scheme’s liabilities.
(1B) Where a scheme which applies to earners in employments under different employers is divided into two or more sections and the provisions of the scheme are such that—
(a) different sections of the scheme apply to different employers;
(b) contributions payable to the scheme by an employer, or by an earner in employment under that employer, are allocated to that employer’s section, and
(c) a specified part or proportion of the assets of the scheme is attributable to each section and cannot be used for the purposes of any other such section,
each section of the scheme shall be treated as a separate scheme for the purposes of this section.”

; and
(b) section 140(3) shall be modified—
(i) by substituting the following definition for the definition of “the applicable time”—

““the applicable time” means—
(a) in relation to a scheme which is being wound up, any time—
(i) after the commencement of the winding up, or, where on 1st July 1992 a scheme was being wound up on or after that date, and
(ii) before a relevant insolvency event occurs in relation to all of the employers to whom the scheme relates; and
(b) in relation to a scheme which is not being wound up, each of the times on or after 1st July 1992 at which a relevant insolvency event occurs in relation to any of the employers to whom the scheme relates;”

; and
(ii) by substituting the following definition for the definition of “the employer”—

““the employer” means every employer of persons in the description or category of employment to which the scheme relates and includes any person who was an employee of such persons immediately before the scheme—
(a) commenced winding up, or
(b) if earlier, ceased to admit new members.”

.