The Occupational Pension Schemes (Employer Debt) Regulations (Northern Ireland) 2005

1. Introductory Text

2. Preliminary

   1. 1. Citation, commencement and application

   2. 2. Interpretation

   3. 3. Disapplication of the Deficiency on Winding Up Regulations

   4. 4. Schemes to which Article 75 does not apply

3. Valuations

   1. 5. Calculation of the value of scheme liabilities and assets: defined benefit schemes

4. Multi-employer schemes

   1. 6. Multi-employer schemes: general

   2. 7. Multi-employer schemes: valuations for employment-cessation events

   3. 8. Multi-employer schemes: sectionalised schemes

5. Former employers

   1. 9. Former employers

6. Money purchase schemes

   1. 10. Money purchase schemes: fraud and levy deficiencies etc.

   2. 11. Money purchase schemes: valuations etc.

   3. 12. Multi-employer money purchase schemes

   4. 13. Money purchase schemes: former employers

7. Other schemes treated as more than one scheme

   1. 14. Schemes covering United Kingdom and foreign employment

   2. 15. Schemes with partial government guarantee

8. Supplementary

   1. 16. Modification of schemes: apportionment of Article 75 debts

   2. 17. Disregard of staying of voluntary winding up of employer for purposes of Article 75

   3. 18. Consequential amendments

9. Signature

10. 1. SCHEDULE 1

       Form of Actuary’s Certificate

    2. SCHEDULE 2

       Consequential Amendments

       1. 1. The MFR Regulations

       2. 2. The Occupational Pension Schemes (Investment) Regulations

       3. 3. The Winding Up Regulations

11. Explanatory Note