{
  "url": "https://openlegislation.uk/draft-occupational-pension-schemes-master-trusts-regulations-2018/regulation-3",
  "json_url": "https://openlegislation.uk/draft-occupational-pension-schemes-master-trusts-regulations-2018/regulation-3.json",
  "legislation": "ukdsi/2018/9780111170533",
  "legislation_title": "The Occupational Pension Schemes (Master Trusts) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/draft-occupational-pension-schemes-master-trusts-regulations-2018",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Connected employers",
  "text": "(1) For the purposes of section 1(3)(b) of the Act (Master Trust schemes: definition), an employer (“A”) is connected with another employer (“B”), and an employer which is a group undertaking of A is connected with an employer which is a group undertaking of B—\n(a) where A and B have separate legal identities but are structured so that the economic position of the shareholders of each is, as far as practicable, the same as if they held shares in a single company comprising the combined businesses of A and B;\n(b) where A employs scheme members jointly with B;\n(c) in respect of active members of the scheme, following a transfer of those members to A from B (but see paragraph (3));\n(d) where A holds or controls, or in the previous six months has held or controlled, at least 33% of the voting power in B;\n(e) where A is, or in the previous six months has been, engaged in a joint venture with B.\n(2) In paragraph (1)—\n(a) “employer” means a person who employs or engages persons who are members of the scheme;\n(b) “group undertaking” has the meaning given by section 1161(5) of the Companies Act;\n(c) “joint venture” means an arrangement, contractual or otherwise, by which two or more parties undertake an economic activity that is subject to joint control.\n(3) Where the transfer referred to in paragraph (1)(c) is not a relevant transfer as defined in regulation 2 of the TUPE Regulations, A and B (and their respective group undertakings) are connected for no more than six months beginning with the date of the transfer.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "There are further provisions about relevant transfers in regulation 3 of the TUPE Regulations, which was amended by S.I. 2014/16."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2018/9780111170533/regulation/3",
    "retrieved_at": "2026-10-30T15:04:23.592628+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}