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The Occupational Pension Schemes (Employer Debt and Miscellaneous Amendments) Regulations (Northern Ireland) 2012

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Amendment of regulation 9 of the 2005 Regulations

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11.  In regulation 9(1) of the 2005 Regulations (frozen schemes and former employers)—

(a)in paragraph (3)—

(i)in sub-paragraph (c)(iii) for “A to J is met, or” substitute “A to K is met;”;

(ii)after sub-paragraph (d) add—

“or

(e)in relation to a frozen scheme, the person is the leaving employer within the meaning given in regulation 6E(7) in a flexible apportionment arrangement which has taken effect in accordance with regulation 6E.”;

(b)after paragraph (14A) insert—

“(14B) Condition K is that a flexible apportionment arrangement took effect in accordance with regulation 6E—

(a)with the result that no debt was treated as due from the person under Article 75(4), or

(b)with the result that no debt arose in respect of the person because regulation 6ZA(7) applied.”.

(1)

Regulation 9 was substituted by regulation 10 of S.R. 2008 No. 132 and amended by regulation 11 of S.R. 2010 No. 111

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