The following provisions1 apply in relation to an occupational pension scheme2 other than: (1) a money purchase scheme3; or (2) a prescribed4 scheme or a scheme of a prescribed description5. The Pensions Regulator6 may make a restoration order in respect of a transaction involving assets of the scheme7 if: (a) a relevant event8 has occurred in relation to the employer in relation to the scheme; and (b) the transaction is a transaction at an undervalue entered into with a person at a time which is on or after 27 April 2004 but is not more than two years before
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