The Pensions Act 2011 (Transitional, Consequential and Supplementary Provisions) Regulations 2014
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Change 1
18 Interpretation
In this Part— “approved withdrawal arrangement”, “flexible apportionment arrangement”, “multi-employer scheme”, “regulated apportionment arrangement”, “scheme apportionment arrangement” and “withdrawal arrangement” have the same meaning as in regulation 2(1) of the Employer Debt Regulations (interpretation); “the effective date” is the date by reference to which the assets of a scheme are valued and the amount of the scheme liabilities is calculated; “employer” has the same meaning as in section 75 of the 1995 Act (deficiencies in the assets) and regulations 6 (multi-employer schemes: general) and 9 (frozen schemes and former employers) of the Employer Debt Regulations; “the Employer Debt Regulations” means the Occupational Pension Schemes (Employer Debt) Regulations 2005; and “share of the difference”, in relation to an employer participating in a multi-employer scheme, has the meaning given by regulation 2(1) of the Employer Debt Regulations (interpretation) and includes in particular an employer’s share under— a scheme apportionment arrangement; a withdrawal arrangement; a flexible apportionment arrangement; an approved withdrawal arrangement; and a regulated apportionment arrangement.
18 Interpretation
In this Part— “approved withdrawal arrangement”, “flexible apportionment arrangement”, “multi-employer scheme”, “regulated apportionment arrangement”, “scheme apportionment arrangement” and “withdrawal arrangement” have the same meaning as in regulation 2(1) of the Employer Debt Regulations (interpretation); “the effective date” is the date by reference to which the assets of a scheme are valued and the amount of the scheme liabilities is calculated; “employer” has the same meaning as in section 75 of the 1995 Act (deficiencies in the assets) and regulations 6 (multi-employer schemes: general) and 9 (frozen schemes and former employers) of the Employer Debt Regulations; “the Employer Debt Regulations” means the Occupational Pension Schemes (Employer Debt) Regulations 2005; and “share of the difference”, in relation to an employer participating in a multi-employer scheme, has the meaning given by regulation 2(1) of the Employer Debt Regulations (interpretation) and includes in particular an employer’s share under— a scheme apportionment arrangement; a withdrawal arrangement; a flexible apportionment arrangement; an approved withdrawal arrangement; and a regulated apportionment arrangement.
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