S.I. No. 532 of 2008.
OCCUPATIONAL PENSION SCHEMES (SMALL SCHEMES IN WIND UP EXEMPTION FROM ACTUARIAL FUNDING CERTIFICATE REQUIREMENTS) REGULATIONS 2008
(This note is not part of the Instrument and does not purport to be a legal interpretation.)
These Regulations prescribe, as permitted by Section 41(1)(c), the extent to which Part IV of the Act does not apply to a small scheme which has commenced wind-up. Pursuant thereto, Section 42 does not so apply [i.e. a small scheme in wind-up does not have to prepare and submit an actuarial funding certificate]