The Occupational Pension Schemes (Minimum Funding Requirement and Actuarial Valuations) Regulations 1996 No. 1536

SCHEDULE 5 MODIFICATIONS

Frozen or paid-up schemes

3.  In the application of sections 56 to 60 and these Regulations to a scheme which has no active members, references to the employer are references to the person who was the employer immediately before the occurrence of the event after which the scheme ceased to have any such members.