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Changes to the employer debt regulations

01 May 2008

The Occupational Pension Schemes (Employer Debt) Regulations 2005, commonly known as the “Employer Debt Regulations”, arise from Section 75 of the Pensions Act 1995 which places a debt on the employer on withdrawal from a pension scheme. They have been amended with effect from 6 April 2008 following the publication of draft amendments in August 2007.

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