{
  "url": "https://openlegislation.uk/occupational-pension-schemes-master-trusts-regulations-northern-ireland-2024/regulation-3",
  "json_url": "https://openlegislation.uk/occupational-pension-schemes-master-trusts-regulations-northern-ireland-2024/regulation-3.json",
  "legislation": "nisr/2024/78",
  "legislation_title": "The Occupational Pension Schemes (Master Trusts) Regulations (Northern Ireland) 2024",
  "legislation_url": "https://openlegislation.uk/occupational-pension-schemes-master-trusts-regulations-northern-ireland-2024",
  "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 6 months has held or controlled, at least 33% of the voting power in B;\n(e) where A is, or in the previous 6 months has been, engaged in a joint venture with B.\n(2) In paragraph (1)—\n“employer” means a person who employs or engages persons who are members of the scheme;\n“group undertaking” has the meaning given by section 1161(5) of the Companies Act;\n“joint venture” means an arrangement, contractual or otherwise, by which 2 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 6 months beginning with the date of the transfer.",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 3 in operation at 27.3.2024, see reg. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "There are further provisions about relevant transfers in regulation 3 of S.I. 2006/246, which was amended by regulation 5 of S.I. 2014/16"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2024/78/regulation/3",
    "retrieved_at": "2026-10-29T00:28:58.393629+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."
}