15. After paragraph 3 of Schedule 2 to the Occupational Pension Schemes (Scheme Funding) Regulations (Northern Ireland) 2005(1) (frozen or paid-up schemes) insert—
3A.—(1) This paragraph applies where an employer is treated under regulation 6A(1) of the Occupational Pension Schemes (Employer Debt) Regulations (Northern Ireland) 2005 (employment-cessation events: periods of grace) as if that employer employed at least one person who is an active member of a scheme.
(2) Where this paragraph applies, Part IV of the Order and these Regulations are modified so that references to “employer” include a reference to the employer referred to in sub-paragraph (1).
(3) This paragraph ceases to apply where the period of grace referred to in regulation 6A of the Occupational Pension Schemes (Employer Debt) Regulations (Northern Ireland) 2005 in respect of the employer comes to an end in accordance with that regulation.”.
S.R. 2005 No. 568; paragraph 3 was substituted by regulation 20 of S.R. 2008 No. 132 and amended by regulation 23 of S.R. 2010 No. 111