# The Occupational Pension Schemes (Scheme Funding) Regulations 2005, Paragraph 3


(1) In the application of Part 3 of the 2004 Act and these Regulations to a scheme which has no active members, references to the employer have effect as if they were references to the person who was the employer immediately before the occurrence of the event after which the scheme ceased to have any active members (“the freezing event”).
(2) A person shall cease to be treated as an employer under sub-paragraph (1) if after the freezing event he ceases to be treated as a former employer under regulation 9 of the Occupational Pension Schemes (Employer Debt) Regulations 2005.

---
Source: https://www.legislation.gov.uk/uksi/2005/3377/schedule/2/paragraph/3 (the official version)
Page: https://openlegislation.uk/occupational-pension-schemes-scheme-funding-regulations-2005/schedule-2/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.