# The Pensions (2012 Act) (Transitional, Consequential and Supplementary Provisions) Regulations (Northern Ireland) 2014, Regulation 61: Interpretation of this Part


(1) In this Part—
“effective date”, in relation to an actuarial report or actuarial valuation, has the meaning given by Article 203(2)(b) or (d) of the 2005 Order (actuarial valuations and reports), as the case may be;
“the Scheme Funding Regulations” means the Occupational Pension Schemes (Scheme Funding) Regulations (Northern Ireland) 2005 .
(2) Where, by virtue of regulation 2(2) (interpretation) of and paragraph 1, 4, 5 or 7 of Schedule 2 to the Scheme Funding Regulations (modification of the Order and Regulations), Part 4 of the 2005 Order (scheme funding) applied as if each section or part of a scheme were a separate scheme (or would have so applied but for this Part)—
(a) this Part also so applies, and
(b) “employer” and “member” must be read accordingly.
(3) Subject to paragraph (4), where—
(a) the conditions specified in regulation 62(2) are met in relation to an occupational scheme, and
(b) the scheme has no active members,
references to “the employer” in Part 4 of the 2005 Order and in this Part 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 active members (“the freezing event”).
(4) A person ceases to be treated as an employer under paragraph (3) if, after the freezing event, that person ceases to be treated as a former employer by virtue of regulation 9 of the Occupational Pension Schemes (Employer Debt) Regulations (Northern Ireland) 2005 (frozen schemes and former employers).

---
Source: https://www.legislation.gov.uk/nisr/2014/204/regulation/61 (the official version)
Page: https://openlegislation.uk/pensions-2012-act-transitional-consequential-and-supplementary-provisions-regulations-northern-ireland-2014/regulation-61
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.