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

Amendment of regulation 6 of the 2005 Regulations

6.  In regulation 6(4)(1) of the 2005 Regulations (multi-employer schemes: general)—

(a) after sub-paragraph (aa) insert—

“(ab) where a flexible apportionment arrangement has taken effect, the liabilities to be attributed to Employer A must include the liabilities for which Employer A—

(i) has taken over responsibility under that arrangement, or

(ii) is treated for all purposes as being responsible under that arrangement;”;

(b) for sub-paragraph (b) substitute—

“(b) subject to sub-paragraph (c), the liabilities to or in respect of any member which arose during or as a result of pensionable service with Employer A (including any liabilities attributable to a transfer in respect of that member received by the scheme during that period or periods of pensionable service) are attributable to Employer A, and”.

(1)

Paragraphs (2) to (5) of regulation 6 were substituted by regulation 6 of S.R. 2008 No. 132 and paragraph (4) was amended by regulation 6(b) of S.R. 2010 No. 111