ii

not associated but falls within paragraph (3B)10,

3B

An employer falls within this paragraph where it is—

a

a limited company, limited partnership or limited liability partnership;

b

a charitable company; or

c

a CIO.

3C

For the purposes of paragraph (3B)—

a

“charitable company”—

i

in relation to England and Wales, has the meaning given by section 193 of the Charities Act 2011(“the 2011 Act”)11; and

ii

in relation to Scotland, has the meaning given by section 112 of the Companies Act 198912;

b

“CIO”—

i

in relation to England and Wales, means a charitable incorporated organisation within the meaning of Part 11 of the 2011 Act; and

ii

in relation to Scotland, means a Scottish charitable incorporated organisation within the meaning of section 49 of the Charities and Trustee Investment (Scotland) Act 200513;

c

“limited company” has the meaning given by section 3(1) of the Companies Act 200614Act;

d

“limited liability partnership” has the meaning given by section 1(2) of the Limited Liability Partnerships Act 200015; and

e

“limited partnership” has the meaning given by section 4 of the Limited Partnerships Act 190716.

3D

 Where regulation 6F(6)(f) applies, the definitions of “exiting employer” and “receiving employer” in paragraph (3A) shall be deemed to include deferred employers.

4E

For the purposes of these Regulations “deferred employer” in relation to a multi-employer scheme means a person—

a

who formerly employed at least one active member of the scheme in respect of whom defined benefits were accruing;

b

in respect of whom a relevant event has not occurred; and

c

who—

i

has proposed to the trustees or managers of the scheme to enter into a deferred debt arrangement; and

ii

having made that proposal, is participating in a deferred debt arrangement.