Commentary on Sections General Section 308: Modification of pensions legislation that refers to employers
1286.The new definition of occupational pension scheme introduced by section 239, which amends section 1 of the Pension Schemes Act 1993, includes schemes which are not sponsored by a person who employs the scheme members. Certain references in pensions legislation to the ‘employer’ may not be appropriate for such schemes.
1287.Subsection (1) is a regulation-making power to modify any provision of pensions legislation (as defined in subsection (3))  for the purpose of ensuring, in the light of the fact that self-employed people do not have employers (but only clients etc), that the legislation does not inappropriately refer to the employer of a self-employed person.
1288.Subsection (2) also provides a regulation making power to modify provisions of pensions legislation provisions that refer to an employer. The power is available to deal, for example, with cases where an employer’s employees are members of a scheme but the employer has no involvement with the scheme and cases where an employer may have arranged for employees to join a scheme but does not make contributions. The power can be used to ensure that the employer in such a case is not caught by provisions that are not appropriate for an employer who is a non-participant, or limited participant.