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The Occupational Pension Schemes (Employer Debt and Miscellaneous Amendments) Regulations (Northern Ireland) 2012

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Amendment of regulation 2 of the 2005 Regulations

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4.  In regulation 2 of the 2005 Regulations (interpretation)—

(a)in paragraph (1)—

(i)after the definition of “employment-cessation event”(1) insert—

“flexible apportionment arrangement” means an arrangement that takes effect in accordance with regulation 6E;;

(ii)in the definition of “liability proportion”(2) for ““K/L”” substitute “K divided by L”;

(iii)in the definition of “liability share” for “of the total” substitute “multiplied by the total”;

(b)in paragraph (4A)(3)—

(i)after “regulations 6B, 6C” insert “, 6E”;

(ii)in sub-paragraph (a) after “the applicable time” insert “(or, in the case of a flexible apportionment arrangement, after the time that arrangement takes effect)”;

(iii)in sub-paragraph (b) after “under regulation 6B” insert “or a flexible apportionment arrangement under regulation 6E”;

(c)in paragraph (4B)—

(i)after “the applicable time” insert “(or, in the case of a flexible apportionment arrangement, at the time that arrangement takes effect)”;

(ii)in substituted paragraph (4A) after “regulations 6B, 6C” insert “, 6E”.

(1)

The definition of “employment-cessation event” was substituted by regulation 4(a)(ii) of S.R. 2010 No. 111

(2)

The definitions of “liability proportion” and “liability share” were inserted by regulation 4(2)(h) of S.R. 2008 No. 132

(3)

Paragraphs (4A) to (4D) were inserted by regulation 4(4) of S.R. 2008 No. 132

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