The Occupational Pension Schemes (Pensions Compensation Provisions) Regulations (Northern Ireland) 1997

Multi-employer schemes

8.—(1) Where a scheme applies to earners in employments under different employers—

(a) Article 79(1)(b) shall have effect as if “the employers are insolvent” were substituted for “the employer is insolvent”; and

(b) Article 79(3)(c) shall have effect as if “the last employer became insolvent” were substituted for “the employer became insolvent”.

(2) Where a scheme in relation to which there is more than one employer is divided into 2 or more sections and the provisions of the scheme are such that—

(a) different sections of the scheme apply to different employers or groups of employers (whether or not more than one section applies to any particular employer or groups including any particular employer);

(b) contributions payable to the scheme by an employer, or by a member in employment under that employer, are allocated to that employer’s section (or, if more than one section applies to the employer, the section which is appropriate in respect of the employment in question); 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 section;

or where—

(d) a scheme which has been such a scheme as is mentioned in sub-paragraphs (a) to (c) is divided into 2 or more sections some or all of which apply only to members who are not in pensionable service under the section; and

(e) the provisions of the scheme have not been amended so as to prevent the conditions mentioned in sub-paragraphs (a) to (c) being satisfied in relation to 2 or more sections; but

(f) those conditions have ceased to be satisfied in relation to one or more sections by reason only of there being no members in pensionable service under the section and no contributions which are to be allocated to it,

the compensation provisions and these Regulations shall apply as if each section of the scheme were a separate scheme.

(3) For the purposes of paragraph (2), there shall be disregarded any provisions of the scheme by virtue of which contributions or transfers of assets may be made to make provision for death benefits; and where that paragraph applies and contributions or transfers so made to a section (“the death benefits section”), the assets of which may only be applied for the provision of death benefits, the death benefits section shall also be treated as if it were a separate scheme for the purposes of the compensation provisions and these Regulations.

(4) For the purposes of paragraphs (2) and (3), there shall be disregarded any provisions of the scheme by virtue of which, on the winding up of the scheme or a section, assets attributable to one section may be used for the purposes of another section.