Allied Domecq (Holdings) Ltd v Allied Domecq First Pension Trust Ltd & Anor

Allied Domecq (Holdings) Ltd v Allied Domecq First Pension Trust Ltd & Anor

The rules of the pension schemes require that the rate at which contributions are to be paid by the employers collectively is to be determined by the actuary without the consent of the Principal Company. The second part of rule 18.7.5 concerns only the apportionment and timing of payments by individual employers, not the determination of the aggregate rate. Therefore, regulations 5(3)(b) and 8(2)(e) and paragraph 9(5) of schedule 2 to the 2005 Regulations apply to the schemes.

Parties
Claimant/appellant: Allied Domecq (Holdings) Limited; Defendant/respondent: Allied Domecq First Pension Trust Limited; Defendant/respondent: Allied Domecq Second Pension Trust Limited
Jurisdiction
England and Wales
Judgment Date
16 October 2008
Procedural Posture
Civil Appeal / Appeal From High Court Judgment
Outcome
Appeal dismissed
Legal Topics
Occupational Pension Schemes, Employer Contributions, Statutory Funding Objective, Scheme Rules Interpretation, Application of Statutory Regulations to Trust Deeds
Pensions Law Trust Law Occupational Pension Schemes Employer Contributions Statutory Funding Objective Scheme Rules Interpretation Application of Statutory Regulations to Trust Deeds

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Parties

Allied Domecq (Holdings) Limited

Claimant/appellant

Allied Domecq First Pension Trust Limited

Defendant/respondent

Allied Domecq Second Pension Trust Limited

Defendant/respondent

Procedural Posture

Civil Appeal / Appeal From High Court Judgment

Legal Issues

  1. 1 Whether, under the rules of the pension schemes, the rates of contributions payable by the employer are determined by the actuary without the agreement of the employer, thus triggering the application of regulations 5(3)(b) and 8(2)(e) and paragraph 9(5) of schedule 2 to the Occupational Pension Schemes (Scheme Funding) Regulations 2005.

Ratio Decidendi

The rules of the pension schemes require that the rate at which contributions are to be paid by the employers collectively is to be determined by the actuary without the consent of the Principal Company. The second part of rule 18.7.5 concerns only the apportionment and timing of payments by individual employers, not the determination of the aggregate rate. Therefore, regulations 5(3)(b) and 8(2)(e) and paragraph 9(5) of schedule 2 to the 2005 Regulations apply to the schemes.

Court Disposition

Appeal dismissed

Orders

  • Declarations that regulations 5(3)(b) and 8(2)(e) of, and paragraph 9(5) of schedule 2 to, the Occupational Pension Schemes (Scheme Funding) Regulations 2005 apply to the schemes.
  • No order as to costs specified in the judgment.