21. The Administration Regulations are amended as follows—
(a)in regulation 1(2) insert in the appropriate place alphabetically—
““relevant multi-employer scheme” means a relevant scheme in relation to which some or all of the participating employers are not connected employers, or which is promoted as a scheme where participating employers need not be connected employers, except where—
the scheme has distinct sections relating to employers which are not connected employers and each of those sections is governed by different trustees or managers (or, where the scheme does not currently have participating employers which are not connected employers, it will have such sections when there are participating employers which are not connected employers);
the scheme is established under section 67 of the Pensions Act 2008; or
the scheme is established by or under an enactment, other than a scheme referred to in paragraph (b).”;
(b)after regulation 1(2) insert—
“(2ZA) For the purposes of the definition of “relevant multi-employer scheme”—
“connected employers” means two employers which are—
part of a group of companies consisting of a holding company and one or more subsidiaries within the meaning of section 1159(1) of the Companies Act 2006 M1 (meaning of “subsidiary” etc); or
partnerships, each having the same persons as at least half of its partners;
“participating employer” means any employer currently or previously participating in the scheme in accordance with the scheme rules.”.