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Amendment of the Occupational Pension Schemes (Employer Debt) Regulations 2005
This section has no associated Explanatory Memorandum
6.—(1) The Occupational Pension Schemes (Employer Debt) Regulations 2005() are amended as follows.
(2) In paragraph (1) of regulation 4 (schemes to which section 75 of the 1995 Act does not apply), for sub-paragraph (g), substitute—
“(g)a scheme—
(i)which has such a superannuation fund as is mentioned in section 615(6) of the Taxes Act (exemption from tax in respect of certain pensions); and
(ii)in relation to which the trustees or managers are not—
(aa)authorised under section 288 of the 2004 Act (general authorisation to accept contributions from European employer); or
(bb)approved under section 289 of the 2004 Act (approval in relation to particular European employer) in relation to a European employer);”.
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