Occupational Pension Schemes (Winding Up) (Modification for Multi-employer Schemes and Miscellaneous Amendments) Regulations 2005 come into force
Implementation date: 31 August 2005
The Regulations modify the position under the Pensions Act 1995 where an occupational pension scheme that has more than one employer or has had more than one employer at any time since 6 April 2005 and whose rules do not provide for the partial winding up of the scheme if it is being wound up. They also amend the Occupational Pension Schemes (Winding Up etc) Regulations 2005 and the Occupational Pension Schemes (Minimum Funding Requirement and Actuarial Valuations) Regulations 1996. The Regulations can be viewed on the OPSI website.