The Pensions Regulator (Contribution Notices) (Sum Specified following Transfer) Regulations 2010
These Regulations prescribe how, following a transfer of the accrued pension rights of two or more members of a defined benefit pension arrangement (the “initial scheme”) to a defined contribution pension arrangement (the “transferee scheme”), the Pensions Regulator is to determine the sum specified in a contribution notice (the “sum”) issued in relation to the transferee scheme.