Introductory Text
Preliminary
1.Citation, commencement and application
2.Interpretation
3.Disapplication of the Deficiency on Winding Up Regulations
4.Schemes to which Article 75 does not apply
Valuations
5.Calculation of the value of scheme liabilities and assets: defined benefit schemes
Multi-employer schemes
6.Multi-employer schemes: general
7.Multi-employer schemes: valuations for employment-cessation events
8.Multi-employer schemes: sectionalised schemes
Former employers
9.Former employers
Money purchase schemes
10.Money purchase schemes: fraud and levy deficiencies etc.
11.Money purchase schemes: valuations etc.
12.Multi-employer money purchase schemes
13.Money purchase schemes: former employers
Other schemes treated as more than one scheme
14.Schemes covering United Kingdom and foreign employment
15.Schemes with partial government guarantee
Supplementary
16.Modification of schemes: apportionment of Article 75 debts
17.Disregard of staying of voluntary winding up of employer for purposes of Article 75
18.Consequential amendments
Signature
SCHEDULE 1
Form of Actuary’s Certificate
SCHEDULE 2
Consequential Amendments
1.The MFR Regulations
2.The Occupational Pension Schemes (Investment) Regulations
3.The Winding Up Regulations
Explanatory Note
