Application of Regulations

Application3

1

These Regulations apply to—

a

in the case of an occupational pension scheme which is not a multi-employer scheme—

i

any relevant employer, and

ii

if there is a relevant employer, the trustees or managers of the scheme;

b

in the case of a multi-employer scheme in relation to which there are one or more relevant employers—

i

each relevant employer,

ii

the trustees or managers of the scheme, and

iii

any other person who, under the rules of the scheme, has the power to make a listed change affecting the scheme M1; and

c

in the case of a personal pension scheme where direct payment arrangements exist in respect of one or more members of the scheme who are his employees, a relevant employer.

F12

For the purposes of these Regulations “relevant employer” means—

a

an employer employing in Great Britain at least the number of employees specified in paragraph (2A); and

b

in the case of—

i

an occupational pension scheme, an employer in relation to the scheme other than one who is excluded by regulation 4, and

ii

a personal pension scheme, an employer in relation to the scheme other than one who is excluded by regulation 5.

3

In these Regulations references to a personal pension scheme are to a personal pension scheme falling within paragraph (1)(c).