The Occupational Pension Schemes (Employer Debt and Miscellaneous Amendments) Regulations 2018 No. 237

Amendments to regulation 6E

6.—(1) Regulation 6E (flexible apportionment arrangements)(1) is amended as follows.

(2) In paragraph (1) for “A flexible” substitute “Except in the case of a frozen scheme, a flexible”.

(3) In paragraph (1)(b)—

(a) at the end of sub-paragraph (i) insert “or”; and

(b) at the end of sub-paragraph (ii) for “applied; or” substitute “applied.”.

(4) Omit paragraph (1)(b)(iii) and after paragraph (1) insert—

“(1A) Where the scheme is a frozen scheme, the flexible apportionment arrangement takes effect on the date on which the conditions in paragraph (2) are met.”.

(1)

Regulation 6E was inserted by S.I. 2011/2973.