{
  "url": "https://openlegislation.uk/occupational-pension-schemes-employer-debt-regulations-2005/regulation-14",
  "json_url": "https://openlegislation.uk/occupational-pension-schemes-employer-debt-regulations-2005/regulation-14.json",
  "legislation": "uksi/2005/678",
  "legislation_title": "The Occupational Pension Schemes (Employer Debt) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/occupational-pension-schemes-employer-debt-regulations-2005",
  "path": "regulation/14",
  "kind": "regulation",
  "number": "14",
  "heading": "Schemes covering United Kingdom and foreign employment",
  "text": "(1) Paragraph (2) applies where a scheme which applies to members in employment in the United Kingdom and members in employment outside the United Kingdom is divided into two or more sections and the provisions of the scheme are such that––\n(a) different sections of the scheme apply to members in employment in the United Kingdom and to members in employment outside the United Kingdom (“the United Kingdom section” and “the foreign section”);\n(b) contributions payable to the scheme in respect of a member are allocated to the section applying to that member's employment;\n(c) a specified part or proportion of the assets of the scheme is attributable to each section and cannot be used for the purposes of any other section; and\n(d) the United Kingdom section meets the tax condition and the foreign section does not do so.\n(2) If this paragraph applies—\n(a) section 75 of the 1995 Act and these Regulations (apart from this regulation) apply as if each section of the scheme were a separate scheme; and\n(b) the reference to the scheme in the forms set out in Schedules 1, 1C and 1D may be modified appropriately.\n(3) Paragraph (4) applies where—\n(a) a scheme applies to members in employment in the United Kingdom and members in employment outside the United Kingdom;\n(b) paragraph (2) does not apply to the scheme; and\n(c) part of the scheme meets paragraph (b) of the tax condition by virtue of that part having been treated as a separate scheme under section 611(3) of the Taxes Act that is treated as becoming a registered pension scheme under paragraph 1(1) of Schedule 36 to the Finance Act 2004 by virtue of paragraph 1(2) of that Schedule.\n(4) If this paragraph applies—\n(a) section 75 of the 1995 Act and these Regulations (apart from this regulation) apply as if the registered and unregistered parts of the scheme were separate schemes; and\n(b) the reference to the scheme in the forms set out in Schedules 1, 1C and 1D may be modified appropriately.\n(5) Paragraph (6) applies where—\n(a) a scheme has been such a scheme as is mentioned in paragraph (1) or (3),\n(b) the scheme is divided into two or more sections, some or all of which apply only to members who are not in pensionable service under the section;\n(c) the provisions of the scheme have not been amended so as to prevent the conditions in paragraph (1) or, as the case may be, paragraph (3) being met in relation to two or more sections; and\n(d) in relation to one or more sections of the scheme those conditions have ceased to be met at any time by reason only of there being no members in pensionable service under the section and, in the case of paragraph (1), no contributions which are to be allocated to it.\n(6) If this paragraph applies—\n(a) section 75 of the 1995 Act and these Regulations (apart from this regulation) apply as if any section in relation to which those conditions have ceased to be met were a separate scheme; and\n(b) the reference to the scheme in the forms set out in Schedules 1, 1C and 1D may be modified appropriately.\n(7) Before 6th April 2006 paragraph (3) applies with the substitution for sub-paragraph (c) of the following paragraph—\n“(c) part of the scheme meets paragraph (a) of the tax condition by virtue of section 611(3) of the Taxes Act.”",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 14(2)(b) substituted (6.4.2010) by The Occupational Pension Schemes (Employer Debt and Miscellaneous Amendments) Regulations 2010 (S.I. 2010/725), regs. 1(2), 12(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 14(4)(a) substituted (6.4.2010) by The Occupational Pension Schemes (Employer Debt and Miscellaneous Amendments) Regulations 2010 (S.I. 2010/725), regs. 1(2), 12(3)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 14(4)(b) substituted (6.4.2010) by The Occupational Pension Schemes (Employer Debt and Miscellaneous Amendments) Regulations 2010 (S.I. 2010/725), regs. 1(2), 12(2)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in reg. 14(6)(b) substituted (6.4.2010) by The Occupational Pension Schemes (Employer Debt and Miscellaneous Amendments) Regulations 2010 (S.I. 2010/725), regs. 1(2), 12(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/678/regulation/14",
    "retrieved_at": "2026-10-29T05:04:11.283026+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."
}