Commentary on Sections PART 1 – Pension Scheme Membership for Jobholders CHAPTER 1 – Employers’ Duties Section 31: Effect of freezing order or assessment period
This section provides that active membership of a qualifying scheme does not cease for a jobholder or worker (this includes where a worker has opted in to the scheme under section 9) for the purposes of the employer duties when the accrual of benefits in that scheme has been frozen either by an order imposed by the Pensions Regulator or because of an assessment by the Pension Protection Fund. Nor will the scheme cease to be a qualifying scheme in such circumstances.