Refusal to assume responsibility – schemes which become eligible schemes21.
(1)
The prescribed period F1referred to in section 146(1) of the Act schemes which become eligible schemes) throughout which the Board must be satisfied that an occupational pension scheme is not an eligible scheme shall—
(a)
in the case of a scheme which was established at least three years before the date on which an assessment period began in relation to the scheme, be the period of three years preceding the date on which that assessment period began; and
(b)
in the case of a scheme which was established less than three years before the date on which an assessment period began in relation to a scheme, be the period beginning with the date on which the scheme was established and F2ending with the date on which that assessment period began.
(2)
Paragraph (1) shall have effect in relation to—
(a)
a section of a segregated scheme;
(b)
a multi-employer section of a segregated scheme; or
(c)
a segregated part of—
(i)
a multi-employer section of a segregated scheme; or
(ii)
a non-segregated scheme,
as if that section, or segregated part, were a separate occupational pension scheme M1.
F3(3)
This regulation shall not apply where either—
(a)
regulation 2(1A) (schemes which are not eligible schemes) of these Regulations; or
(b)
regulation 2A of the Pension Protection Fund (Partially Guaranteed Schemes) (Modification) Regulations 2005 (schemes to which paragraph (1) of regulation 2 does not apply),
applies to a scheme.