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The Occupational Pension Schemes (Deficiency on Winding Up etc.) Regulations 1996

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  1. Introductory Text

    1. Preliminary

      1. 1. Citation and commencement

      2. 2. Interpretation

    2. Schemes which are not money purchase schemes

      1. 3. Calculation of the value of scheme liabilities and assets

      2. 3A.Valuation of liabilities where employer not insolvent and where winding up commences before 11th June 2003

      3. 3B.Valuation of liabilities where employer not insolvent and where winding up commences on or after 11th June 2003

      4. 3C.Valuation of liabilities where winding up commences, and date of calculation falls, on or after 15 February 2005

      5. 4. Multi-employer schemes

      6. 5. Former employers

      7. 6. Ceasing to participate: transitional provision

    3. Money purchase schemes

      1. 7. Money purchase schemes: deficiency owing to fraud etc.

      2. 8. Multi-employer money purchase schemes

      3. 9. Former employers of money purchase schemes

    4. General and supplementary

      1. 10. Disapplication of section 75

      2. 11. Minor modifications

      3. 12. Modification of schemes: apportionment of section 75 debts

      4. 13. Revocations and savings

  3. Signature

    1. SCHEDULE 1

      FORM OF ACTUARY’S CERTIFICATE

      1. ACTUARIAL CERTIFICATE GIVEN FOR THE PURPOSES OF REGULATION 3 OF THE OCCUPATION PENSION SCHEMES (DEFICIENCY ON WINDING UP ETC.) REGULATIONS 1996

      2. Date as at which valuation is made......................

      3. 1.ACTUARIAL CERTIFICATE GIVEN FOR THE PURPOSES OF REGULATION 3 OF THE OCCUPATION PENSION SCHEMES (DEFICIENCY ON WINDING UP ETC.) REGULATIONS 1996

      4. ACTUARIAL CERTIFICATE GIVEN FOR THE PURPOSES OF REGULATION 3 OF THE OCCUPATION PENSION SCHEMES (DEFICIENCY ON WINDING UP ETC.) REGULATIONS 1996

      5. The value of the assets of the scheme was..........................................................................

      6. The amount of the liabilities was.........................................................................................

      7. The amount of the difference was

      8. 2.ACTUARIAL CERTIFICATE GIVEN FOR THE PURPOSES OF REGULATION 3 OF THE OCCUPATION PENSION SCHEMES (DEFICIENCY ON WINDING UP ETC.) REGULATIONS 1996

      9. ACTUARIAL CERTIFICATE GIVEN FOR THE PURPOSES OF REGULATION 3 OF THE OCCUPATION PENSION SCHEMES (DEFICIENCY ON WINDING UP ETC.) REGULATIONS 1996

      10. Signature........................................................................................................

      11. Date..............................................................................................................

      12. Name.............................................................................................................

      13. Qualification....................................................................................................

      14. Address..........................................................................................................

      15. Name of employer.............................................................................................

      16. (if applicable

      17. Note:

      18. The valuation of the amount of the liabilities of the...

    2. SCHEDULE 2

      MINOR MODIFICATIONS

      1. 1. Schemes covering United Kingdom and foreign employment

      2. 2.(1) This paragraph applies in any case where a scheme...

      3. 3. Schemes with partial government guarantee

      4. 4. Schemes providing salary-related death benefits

  5. Explanatory Note

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