The Pensions Regulator (Financial Support Directions etc.) Regulations 2005
These Regulations make further provision about section 43 and related sections of the Pensions Act 2004 (c. 35) (“the Act”), known as one of the anti-avoidance provisions, that is, the Regulator's power to issue financial support directions. They also, in relation to all the anti-avoidance provisions (that is, contribution notices, financial support directions and restoration orders) extend the meaning of employer to include former employers in specified circumstances and modify those provisions of the Act in their application to multi-employer schemes.