Regulation 9 Consequential Amendment of the Pensions Regulator (Contribution Notices and Restoration Orders) Regulations 2005

omit paragraph (a); and

in paragraph (f), for the words “which is not” to the end, substitute the following—

• “which—

  1. (i)

     has never been a tax approved scheme or registered for tax purposes, and

  2. (ii)

     is not a relevant statutory scheme within the meaning of section 611A of the 1988 Act (definition of relevant statutory scheme);”.