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The Occupational Pension Schemes (Employer Debt) Regulations 2005
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- UK Statutory Instruments
- 2005 No. 678
- Supplementary
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SupplementaryU.K.
Modification of schemes: apportionment of section 75 debtsU.K.
16.—(1) This regulation applies for the purposes of section 68(2)(e) of the 1995 (power of trustees to modify schemes by resolution for prescribed purposes).
(2) In the case of a trust scheme (whether or not a money purchase scheme) which apart from this regulation could not be modified for the purpose of making provision for the total amount of a debt due under section 75(2) or (4) of the 1995 Act to be apportioned amongst the employers in different proportions from those which would otherwise apply by virtue of regulation 6(2)(a) or, as the case may be, regulation 10(1A) (as it has effect by virtue of regulation 12), for the purposes of section 68(2)(e), such a modification of the scheme is a modification for a prescribed purpose.
Disregard of staying of voluntary winding up of employer for purposes of section 75 of the 1995 ActU.K.
17.—(1) This regulation applies for the purposes of section 75(6D)(i) of the 1995 Act (by virtue of which where a members' voluntary winding up of an employer is stayed section 75 of the 1995 Act has effect as if the resolution for the winding up had never been passed and any debt which arose under that section by virtue of the passing of the resolution had never arisen, except where the winding up is stayed in prescribed circumstances).
(2) The circumstances that are prescribed are where the stay is granted for a limited period.
Consequential amendmentsU.K.
18. The Regulations specified in Schedule 2 are amended as specified in that Schedule.
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