Regulation 5 Amendment of the Pensions Regulator (Contribution Notices and Restoration Orders) RegulationsI1

paragraph (a) shall be omitted; and

in paragraph (f) for the words from “which is not” to the end, there shall be substituted –

• “which –

  1. (i)

     has never been a tax approved scheme or registered for tax purposes, and

  2. (ii)

     is not a relevant statutory scheme within the meaning of section 611A of the 1988 Act (definition of relevant statutory scheme);”.