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The Occupational and Personal Pension Schemes (General Levy) Regulations (Northern Ireland) 2005
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- Northern Ireland Statutory Rules
- 2005 No. 92
- Regulation 7
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Waiver
7.—(1) Payment of the general levy due under regulation 2(1) is to be waived if the trustees confirm in writing to the Regulatory Authority –
(a)that there is no employer or that the employer is insolvent; and
(b)in a case where all the benefits that may be provided under the scheme (other than death benefits) are money purchase benefits, that there are insufficient unallocated assets in the scheme to meet its liabilities in respect of the general levy in full.
(2) For the purposes of paragraph (1), an employer is insolvent if an insolvency event has occurred in relation to him.
(3) Article 105 of the Order (insolvency event, insolvency date and insolvency practioner) applies for the interpretation of paragraph (2) as it applies for the interpretation of Part III of the Order.
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