The Occupational Pension Schemes (Winding up Procedure Requirement) Regulations 2006
These Regulations are made under section 2(2) of the European Communities Act 1972 (c. 68) and implement paragraph (c) of Article 16.2 of the European Union Directive 2003/41/EC on the activities and supervision of institutions for occupational retirement provision (OJ No. L 235, 23.9.03, p.10) (“the Directive”).