{
  "url": "https://openlegislation.uk/occupational-pension-schemes-employer-debt-regulations-2005",
  "json_url": "https://openlegislation.uk/occupational-pension-schemes-employer-debt-regulations-2005.json",
  "id": "uksi/2005/678",
  "title": "The Occupational Pension Schemes (Employer Debt) Regulations 2005",
  "short_title": "Occupational Pension Schemes (Employer Debt) 2005",
  "long_title": "These Regulations are made as a consequence of provisions in the Pensions Act 2004 (c. 35) (“the 2004 Act”) and replace the Occupational Pension Schemes (Deficiency on Winding Up etc.) Regulations 1996 (S.I. 1996/3128) (“the 1996 Regulations”) where debts arise under section 75 of the Pensions Act 1995 (c. 26) (“the 1995 Act”) in respect of occupational pension schemes.",
  "citation": "S.I. 2005/678",
  "type": "uksi",
  "year": "2005",
  "number": "678",
  "version": "current",
  "date": "2005-03-11",
  "revised": true,
  "valid_from": "2022-08-01",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/occupational-pension-schemes-employer-debt-regulations-2005/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": null,
      "heading": "Preliminary",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement, application and extent",
      "url": "https://openlegislation.uk/occupational-pension-schemes-employer-debt-regulations-2005/regulation-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/occupational-pension-schemes-employer-debt-regulations-2005/regulation-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Disapplication of the 1996 Regulations",
      "url": "https://openlegislation.uk/occupational-pension-schemes-employer-debt-regulations-2005/regulation-3",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Schemes to which section 75 of the 1995 Act does not apply",
      "url": "https://openlegislation.uk/occupational-pension-schemes-employer-debt-regulations-2005/regulation-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "part/2",
      "kind": "part",
      "number": null,
      "heading": "Valuations",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Calculation of the amount of scheme liabilities and value of scheme assets",
      "url": "https://openlegislation.uk/occupational-pension-schemes-employer-debt-regulations-2005/regulation-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "part/3",
      "kind": "part",
      "number": null,
      "heading": "Multi-employer schemes",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Multi-employer schemes: general",
      "url": "https://openlegislation.uk/occupational-pension-schemes-employer-debt-regulations-2005/regulation-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/6ZA",
      "kind": "regulation",
      "number": "6ZA",
      "heading": "Employment-cessation events: general",
      "url": "https://openlegislation.uk/occupational-pension-schemes-employer-debt-regulations-2005/regulation-6ZA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/6ZB",
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      "url": "https://openlegislation.uk/occupational-pension-schemes-employer-debt-regulations-2005/regulation-6ZB",
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      "path": "regulation/6ZC",
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      "url": "https://openlegislation.uk/occupational-pension-schemes-employer-debt-regulations-2005/regulation-6ZC",
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      "status": null,
      "parent": "part/3"
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    {
      "path": "regulation/6ZD",
      "kind": "regulation",
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      "heading": "Employment-cessation events: exemptions",
      "url": "https://openlegislation.uk/occupational-pension-schemes-employer-debt-regulations-2005/regulation-6ZD",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/6A",
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      "heading": "Employment-cessation events: periods of grace",
      "url": "https://openlegislation.uk/occupational-pension-schemes-employer-debt-regulations-2005/regulation-6A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/6B",
      "kind": "regulation",
      "number": "6B",
      "heading": "Scheme apportionment arrangements",
      "url": "https://openlegislation.uk/occupational-pension-schemes-employer-debt-regulations-2005/regulation-6B",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/6C",
      "kind": "regulation",
      "number": "6C",
      "heading": "Withdrawal Arrangements",
      "url": "https://openlegislation.uk/occupational-pension-schemes-employer-debt-regulations-2005/regulation-6C",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/6D",
      "kind": "regulation",
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      "heading": "Notifiable events",
      "url": "https://openlegislation.uk/occupational-pension-schemes-employer-debt-regulations-2005/regulation-6D",
      "extent": null,
      "status": null,
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    },
    {
      "path": "regulation/6E",
      "kind": "regulation",
      "number": "6E",
      "heading": "Flexible apportionment arrangements",
      "url": "https://openlegislation.uk/occupational-pension-schemes-employer-debt-regulations-2005/regulation-6E",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/6F",
      "kind": "regulation",
      "number": "6F",
      "heading": "Deferred debt arrangement",
      "url": "https://openlegislation.uk/occupational-pension-schemes-employer-debt-regulations-2005/regulation-6F",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
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      "url": "https://openlegislation.uk/occupational-pension-schemes-employer-debt-regulations-2005/regulation-7",
      "extent": null,
      "status": null,
      "parent": "part/3"
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      "path": "regulation/7A",
      "kind": "regulation",
      "number": "7A",
      "heading": "Regulated apportionment arrangements",
      "url": "https://openlegislation.uk/occupational-pension-schemes-employer-debt-regulations-2005/regulation-7A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/7B",
      "kind": "regulation",
      "number": "7B",
      "heading": "Calculation of amounts due from guarantors by virtue of regulation 7",
      "url": "https://openlegislation.uk/occupational-pension-schemes-employer-debt-regulations-2005/regulation-7B",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Single employer sections, multi-employer sections, etc",
      "url": "https://openlegislation.uk/occupational-pension-schemes-employer-debt-regulations-2005/regulation-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3"
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    {
      "path": "part/4",
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      "number": null,
      "heading": "Former employers",
      "url": null,
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    },
    {
      "path": "regulation/9",
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      "number": "9",
      "heading": "Frozen schemes and former employers",
      "url": "https://openlegislation.uk/occupational-pension-schemes-employer-debt-regulations-2005/regulation-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "part/5",
      "kind": "part",
      "number": null,
      "heading": "Money purchase schemes",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Money purchase schemes: fraud and levy deficiencies etc.",
      "url": "https://openlegislation.uk/occupational-pension-schemes-employer-debt-regulations-2005/regulation-10",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": "Money purchase schemes: valuations etc.",
      "url": "https://openlegislation.uk/occupational-pension-schemes-employer-debt-regulations-2005/regulation-11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "regulation/12",
      "kind": "regulation",
      "number": "12",
      "heading": "Multi-employer money purchase schemes",
      "url": "https://openlegislation.uk/occupational-pension-schemes-employer-debt-regulations-2005/regulation-12",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "regulation/13",
      "kind": "regulation",
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      "heading": "Former employers of money purchase schemes",
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      "extent": null,
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    {
      "path": "part/6",
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      "number": null,
      "heading": "Other schemes treated as more than one scheme",
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    },
    {
      "path": "regulation/14",
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      "heading": "Schemes covering United Kingdom and foreign employment",
      "url": "https://openlegislation.uk/occupational-pension-schemes-employer-debt-regulations-2005/regulation-14",
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      "status": null,
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    {
      "path": "regulation/15",
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      "heading": "Schemes with partial government guarantee",
      "url": "https://openlegislation.uk/occupational-pension-schemes-employer-debt-regulations-2005/regulation-15",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6"
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      "path": "part/7",
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      "status": null,
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      "path": "regulation/16",
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      "url": "https://openlegislation.uk/occupational-pension-schemes-employer-debt-regulations-2005/regulation-16",
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      "path": "regulation/17",
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      "heading": "Disregard of staying of voluntary winding up of employer for purposes of section 75 of the 1995 Act",
      "url": "https://openlegislation.uk/occupational-pension-schemes-employer-debt-regulations-2005/regulation-17",
      "extent": "E+W+S+N.I.",
      "status": null,
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      "path": "regulation/18",
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      "path": "regulation/19",
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      "heading": "Review",
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      "extent": null,
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    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/occupational-pension-schemes-employer-debt-regulations-2005/signature",
      "extent": null,
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    },
    {
      "path": "schedule/1",
      "kind": "schedule",
      "number": "1",
      "heading": "Actuary’s Certificate of Total difference between Scheme Assets and Liabilities [and Liability share debt of Employer in a Multi-Employer Scheme] [delete as appropriate]",
      "url": null,
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      "status": null,
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    {
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    {
      "path": "schedule/1/paragraph/wrapper2n1",
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      "heading": "This certificate is subject to the Notes below",
      "url": "https://openlegislation.uk/occupational-pension-schemes-employer-debt-regulations-2005/schedule-1/paragraph-wrapper2n1",
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    {
      "path": "schedule/1/paragraph/wrapper4n1",
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      "heading": "1 Comparison of value of scheme assets with amount of scheme liabilities",
      "url": "https://openlegislation.uk/occupational-pension-schemes-employer-debt-regulations-2005/schedule-1/paragraph-wrapper4n1",
      "extent": null,
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    {
      "path": "schedule/1/paragraph/wrapper9n1",
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      "heading": "2 Multi-Employer Schemes: Employer's share of the difference on the liability share basis",
      "url": "https://openlegislation.uk/occupational-pension-schemes-employer-debt-regulations-2005/schedule-1/paragraph-wrapper9n1",
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    {
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      "heading": "3 Valuation principles",
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      "heading": "4 Approximations",
      "url": "https://openlegislation.uk/occupational-pension-schemes-employer-debt-regulations-2005/schedule-1/paragraph-wrapper2n1n7",
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    {
      "path": "schedule/1A",
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      "heading": "Withdrawal Arrangements and Approved Withdrawal Arrangements",
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    {
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      "path": "schedule/1A/paragraph/2",
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      "path": "schedule/1A/paragraph/3",
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      "heading": "Events for payment of amount B",
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      "path": "schedule/1A/paragraph/6",
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      "heading": "Actuary’s Certificate for Withdrawal Arrangement Share or Approved Withdrawal Arrangement Share in Multi-Employer Scheme",
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