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The Personal and Occupational Pension Schemes (Miscellaneous Amendments) Regulations (Northern Ireland) 1997
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Amendment of the Occupational Pension Schemes (Winding Up) Regulations
12. In regulation 12 of the Occupational Pension Schemes (Winding Up) Regulations (Northern Ireland) 1996(1) for paragraphs (1) and (2) there shall be substituted the following paragraph—
“(1) Where Article 56 applies to a scheme as if different parts of the scheme were separate schemes and a part of such a scheme is being wound up (whether or not any other parts are being wound up), Articles 73 and 74 shall also so apply—
(a)taking references in those Articles to the assets of the scheme as references only to those assets treated for the purposes of Article 56 as assets of that part; and
(b)taking references in those Articles to the liabilities of the scheme, or any particular description of liabilities as references only to such liabilities of the scheme or, as the case may be, of that description, as are treated for the purposes of Article 56 as liabilities of that part.”.
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