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The Occupational Pension Schemes (Employer Debt and Miscellaneous Amendments) Regulations 2008
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- UK Statutory Instruments
- 2008 No. 731
- Regulation 20
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Amendment of the Scheme Funding RegulationsE+W+S
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20. For paragraph 3 of Schedule 2 to the Scheme Funding Regulations (frozen/paid up schemes) substitute—
“3.—(1) In the application of Part 3 of the 2004 Act and these Regulations to a scheme which has no active members, references to the employer have effect as if they were references to the person who was the employer immediately before the occurrence of the event after which the scheme ceased to have any active members (“the freezing event”).
(2) A person shall cease to be treated as an employer under paragraph (1) if after the freezing event he ceases to be treated as a former employer under regulation 9 of the Occupational Pension Schemes (Employer Debt) Regulations 2005.”.
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