1B

This paragraph applies where—

a

the scheme began to wind up during the period beginning on 6th April 2005 and ending on 22nd December 2008;

b

paragraph (i) or (ii) of paragraph (1)(c)5 applies by virtue of an insolvency event which occurred before 6th April 2005; and

c

there has not been an insolvency event in relation to the relevant employer which would be a qualifying insolvency event for the purposes of section 1276 or Article 1117 (duty to assume responsibility for schemes following insolvency event) if the scheme were an eligible scheme.

1C

In paragraph (1B)—

• “eligible scheme” has the meaning given in section 1268 or, as the case may be, Article 1109 (eligible schemes);

• “relevant employer” means the employer in relation to the scheme or, in relation to a multi-employer scheme, any employer or employers in relation to the scheme.