This Impact Assessment considers two changes to the way employer debt is treated in the context of a company restructuring. It assesses the impact of the Occupational Pension Schemes (Employer Debt and Miscellaneous Amendments) Regulations (Northern Ireland) 2010, which give effect to the Government’s policy in this area.
The Occupational Pension Schemes (Employer Debt & Miscellaneous Amendments) Regulations (NI) 2010 - Regulatory Impact Assesment