10.—(1) Regulation 9 of the 2005 Regulations (frozen schemes and former employers)(1) is amended as follows.
(2) In paragraph (3) in both sub-paragraphs (c)(iii) and (d), for “A to I” substitute “A to J”.
(3) In paragraph (13), after “becoming due from him” insert “under section 75(2) or (4) of the 1995 Act”.
(4) After paragraph (14), insert—
“(14A) Condition J is that—
(a)as a result of a restructuring occurring within regulation 6ZB or 6ZC, no debt was treated as becoming due from the person under section 75(2) or (4) of the 1995 Act, and
(b)regulation 6ZA(3) or (4) does not apply in relation to that restructuring.”.
Regulation 9 was substituted by S.I. 2008/731.