The Pensions Regulator may issue a Financial Support Direction in respect of a defi ned benefi t pension scheme to a participating employer (or to an associated or connected company) if it considers that at any time during a period of time set by the legislation the employer was a service company or was insuffi ciently resourced. The “look back” period set out in the original legislation was 12 months. With effect from 6 April 2010 it will be 24 months. Technical information

This change is contained in the Pensions Regulator (Miscellaneous Amendment) Regulations 2009 (S.I. 617) http://www.opsi.gov.uk/si/si2009/uksi_20090617_en_1