219 Backdating the winding up of eligible schemes
Pensions Act 2004 (2004 c 35) | Legislation

Chapter 7
Miscellaneous

Backdating the winding up of eligible schemes

219  Backdating the winding up of eligible schemes

(1)     Subsection (3) applies where—

(a)     a qualifying insolvency event occurs in relation to the employer in relation to an eligible scheme, and

(b)     the winding up of the scheme begins at or after the time of that event but not later than the first of the following events in relation to the scheme—

(i)     a scheme failure notice or a withdrawal notice issued under section 122(2) in relation to the scheme becoming binding,

(ii)     a withdrawal notice issued under section 148 in relation to the scheme becoming binding, or

(iii)     a notice issued under section 122(4)

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