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The Occupational Pension Schemes (Power to Amend Schemes to Reflect Abolition of Contracting-out) Regulations (Northern Ireland) 2015

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Segregated schemes with single employer sections

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13.—(1) This regulation applies to a section of a segregated scheme where there is one employer in relation to that section of the scheme.

(2) Section 24 and Schedule 14 apply with the following modifications.

(3) In section 24(2) the reference to—

(a)“An employer” is to be read as a reference to “An employer in relation to a section of an occupational pension scheme”, and

(b)“an occupational pension scheme” is to be read as a reference to “that section of an occupational pension scheme”.

(4) In Schedule 14 in paragraphs 2(2), 3(1), 9 and 15 references to “scheme” are to be read as references to “section of a scheme”.

(5) Where these Regulations (apart from this regulation) apply to a section of a segregated scheme where there is one employer in relation to that section of the scheme, they shall apply to that section as if the section were a separate scheme.

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