# The Occupational Pension Schemes (Scheme Funding) Regulations 2005, Paragraph 5


(1) This paragraph applies in the case described in sub-paragraph (2).
(2) The case referred to in sub-paragraph (1) is where a scheme either—
(a) satisfies the criteria in sub-paragraphs (a) and (b) of paragraph 4(2), but is not divided into sections in the manner described in sub-paragraphs (c) and (d) of that paragraph, or
(b) satisfies the criteria in sub-paragraphs (a) and (b) of paragraph 4(3), but is not divided into sections in the manner described in sub-paragraphs (c) and (d) of that paragraph,
and part of the scheme is or was treated as a separate scheme under section 611(3) of the Income and Corporation Taxes Act 1988 .
(3) Where this paragraph applies, Part 3 of the 2004 Act , the Funding and Investment Strategy Regulations and these Regulations shall apply as if the separated parts of the scheme were separate schemes.

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Source: https://www.legislation.gov.uk/uksi/2005/3377/schedule/2/paragraph/5 (the official version)
Page: https://openlegislation.uk/occupational-pension-schemes-scheme-funding-regulations-2005/schedule-2/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.