Commentary on Sections Categories of pension scheme Section 240: Meaning of employer in Part 1 of the Pensions Act 1995
872.This section amends section 125 of the Pensions Act 1995 (supplementary provision relating to interpretation) to enable regulations to be made to prescribe, by the affirmative procedure, that in particular circumstances, certain persons shall be treated as "employers" for the purposes of any provisions of the Act.