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The Occupational Pension Schemes (Contracting-out) Regulations (Northern Ireland) 1996

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Meaning of “connected employer”

64.—(1) The cases in which employers are to be treated as connected for the purposes of section 31 of the Act (surrender and cancellation: issue of further certificates) are those specified in paragraph (2).

(2) The cases referred to in paragraph (1) are those where any 2 employers are or were, at the relevant time—

(a)a holding company and a subsidiary within the meaning of regulation 12(2);

(b)subsidiaries of the same holding company within the meaning of that regulation, or

(c)partnerships each having the same persons as at least half of its partners.

(3) In this regulation an employer is to be regarded as an employer at the relevant time where, as the case may require, he is the employer at the time of the surrender or cancellation of the first certificate or the employer at the time of the making of an election with a view to the issue of a further contracting-out certificate.

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