The Pensions Regulator (Financial Support Directions, etc.) Regulations (Northern Ireland) 2005
These Regulations make further provision about Article 39 and related Articles of the Pensions (Northern Ireland) Order 2005 (“the Order”), 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 Order in their application to multi-employer schemes.