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The Occupational Pension Schemes (Employer Debt and Miscellaneous Amendments) Regulations 2008

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Amendment of the Entry Rules Regulations

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18.  For paragraph (4) of regulation 2 of the Entry Rules Regulations (schemes which are not eligible schemes) substitute—

(4) Paragraph (2) shall not apply in relation to an eligible scheme where before the beginning of an assessment period in relation to the scheme any of the following is in place—

(a)a scheme apportionment arrangement under the Occupational Pension Schemes (Employer Debt) Regulations 2005(1);

(b)a regulated apportionment arrangement under those Regulations;

(c)a withdrawal arrangement under those Regulations;

(d)an approved withdrawal arrangement under those Regulations..

(1)

S.I. 2005/678, amended by S.I. 2005/993, 2224, 3377 and 3378, 2006/467 and 558 and 2007/60.

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