Regulation 5 Amendment of the definition of “employer” of an occupational pension scheme that has no active members

For the first definition of “employer” (“employer” in relation to an occupational pension scheme that has no active members) in each of the provisions specified in paragraph (2), substitute—

• ““employer”, in relation to—

  1. (a)

     an occupational pension scheme which is not a multi-employer scheme; or

  2. (b)

     a single-employer section of a segregated scheme,

  which has no active members, includes the person who was the employer of persons in the description of employment to which the scheme or section relates immediately before the time at which the scheme or section ceased to have any active members in relation to it;”.

The specified provisions are—

For paragraph (4) of regulation 1 of the Entry Rules Regulations, substitute—

“(4)

In Part 2 of the Act and these Regulations, “employer”, in relation to—

(a)

an occupational pension scheme which is not a multi-employer scheme; or

(b)

a single-employer section of a segregated scheme,

which has no active members, includes the person who was the employer of persons in the description of employment to which the scheme or section relates immediately before the time at which the scheme or section ceased to have any active members in relation to it.”.

For paragraph (2) of regulation 2 of the Provision of Information Regulations, substitute—

“(2)

In these Regulations, “employer”, in relation to—

(a)

an occupational pension scheme which is not a multi-employer scheme; or

(b)

a single-employer section of a segregated scheme,

which has no active members, includes the person who was the employer of persons in the description of employment to which the scheme or section relates immediately before the time at which the scheme or section ceased to have any active members in relation to it.”.