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9. In regulation 9(1) (frozen schemes and former employers)—
(a)in paragraph (2)(a) after “scheme relates” insert “and, in the case of a frozen scheme includes any person who employed persons in the description of employment to which the scheme relates immediately before the relevant time,”;
(b)after paragraph (3) insert—
“(3A) Where a scheme which has one or more deferred employers experiences a freezing event as defined in paragraph (2)(b), the deferred employers must all be treated as if they have ceased to employ persons in the description of employment to which the scheme relates immediately before the relevant time.”.
Regulation 9 was substituted by regulation 10 of S.R. 2008 No. 132
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