Amendment of the Employer Debt Regulations

12.  In regulation 10 of the Employer Debt Regulations (money purchase schemes: fraud and levy deficiencies etc)—

(a) in paragraph (2) after “general levy” insert “ or fraud compensation levy ”;

(b) in paragraph (4)—

(i) for “In this section” substitute “ In this regulation ”;

(ii) insert in the appropriate alphabetical place—

““the fraud compensation levy” means the levy imposed in accordance with section 189 of the 2004 Act;”.