Amendment of regulation 6 of the Employer Debt Regulations

6.  In regulation 6(4) of the Employer Debt Regulations (multi-employer schemes: general)(1)—

(a) after sub-paragraph (aa), insert—

“(ab) where a flexible apportionment arrangement has taken effect, the liabilities to be attributed to Employer A must include the liabilities for which Employer A—

(i) has taken over responsibility under that arrangement; or

(ii) is treated for all purposes as being responsible under that arrangement;”, and

(b) for sub-paragraph (b), substitute—

“(b) subject to sub-paragraph (c), the liabilities to or in respect of any member which arose during or as a result of pensionable service with Employer A (including any liabilities attributable to a transfer in respect of that member received by the scheme during that period or periods of pensionable service) are attributable to Employer A; and”.

(1)

Regulation 6(4) was substituted by S.I. 2008/731 and sub-paragraph (aa) was inserted by S.I. 2010/725.