# The Occupational Pension Schemes (Employer Debt) Regulations 2005, Paragraph: 3 Valuation principles

Extent: E+W+S+N.I.

The scheme’s assets and liabilities are valued in accordance with—
(a) section 75(5) of the Pensions Act 1995, and
(b) regulations 5, 6[, 6C(3) and 7(5)] [delete as appropriate] of the Employer Debt Regulations.

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Source: https://www.legislation.gov.uk/uksi/2005/678/schedule/1C/paragraph/3 (the official version)
Page: https://openlegislation.uk/occupational-pension-schemes-employer-debt-regulations-2005/schedule-1C/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.