132 Assessment periods
Pensions Act 2004 (2004 c 35) | Legislation

Restrictions on schemes during the assessment period

132  Assessment periods

(1)     In this Part references to an assessment period are to be construed in accordance with this section.

(2)     Where, in relation to an eligible scheme, a qualifying insolvency event occurs in relation to the employer, an assessment period—

(a)     begins with the occurrence of that event, and

(b)     ends when—

(i)     the Board ceases to be involved with the scheme

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