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The Occupational Pension Schemes (Employer Debt) Regulations 2005

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1.—(1) These Regulations may be cited as the Occupational Pension Schemes (Employer Debt) Regulations 2005.

(2) These Regulations come into force on 6th April 2005.

(3) These Regulations do not apply to—

(a)any scheme other than a money purchase scheme if a debt to the trustees or managers of the scheme has been treated as arising under section 75(1) of the 1995 Act before that date;

(b)any scheme which immediately before that date was regarded by virtue of regulation 2 of the Occupational Pension Schemes (Winding Up) Regulations 1996(1) as having begun to be wound up before that date for the purposes of those Regulations; or

(c)any scheme which according to the rules in section 124(3A) to (3E) of the 1995 Act(2) began to wind up before that date.

(4) These Regulations extend to England and Wales and Scotland.

(1)

S.I. 1996/3126.

(2)

Subsections (3) to (3E) were inserted in section 124 by section 49(2) of the Child Support, Pensions and Social Security Act 2000 (c. 19).

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