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Name: Occupational Pension Schemes (Deficiency on Winding Up etc.) Regulations 1994 (S.I. No. 895 of 1994)
Country: United Kingdom
Subject(s): Old-age, invalidity and survivors benefit
Type of legislation: Regulation, Decree, Ordinance
Adopted on: 1994-03-23
Entry into force:
Published on: Printed separately, 4 p.
ISN: GBR-1994-R-36550
Link: https://www.ilo.org/dyn/natlex/natlex4.detail?p_isn=36550&p_lang=en
Bibliography: Printed separately, 4 p.
Abstract/Citation: Section 144 of the Pension Schemes Act 1993, which reenacts provisions previously contained in section 58B of the Social Security Pensions Act 1975, provides for deficiencies in the assets of an occupational pension scheme on a winding up to be a debt due from the employer to the trustees of the scheme. Regulations made under section 58B, namely the Occupational Pension Schemes (Deficiency on Winding Up etc.) Regulations 1992, made provisions for calculating scheme liabilities and assets and for the modification of section 58B in certain circumstances. These Regulations replace, in amended form, the 1992 Regulations.
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