155Treatment of closed schemesE+W+S
(1)In this section “closed scheme” means an eligible scheme which is authorised under section 153 to continue as a closed scheme.
(2)The provisions mentioned in subsection (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 section 154 as if that time fell within an assessment period in relation to the scheme.
(3)The provisions are—
(a)section 40(5) and (6) (Board to act as creditor for debt due by virtue of a contribution notice under section 38);
(b)section 49(5) and (6) (Board to act as creditor for debt due by virtue of a contribution notice under section 47);
(c)section 54(5) and (6) (Board to act as creditor for debt due by virtue of a restoration order under section 52);
(d)section 56(5) and (6) (Board to act as creditor for debt due by virtue of a contribution notice under section 55);
(e)section 133 (admission of new members, payment of contributions etc);
(f)section 134 (directions);
(g)section 137 (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 subsection (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.
Commencement Information
I1S. 155(1)(4) in force at 1.11.2006 for specified purposes and 6.4.2007 in so far as not already in force by S.I. 2006/2272, art. 2(5), Sch. Pt. 1
I2S. 155(2)(3) in force at 6.4.2007 by S.I. 2006/2272, art. 2(7), Sch. Pt. 2