Pension – Pension scheme. The Chancery Division held that, on the true construction of reg 2(1)(d) of the Entry Rules Regulations, SI 2005/590, the words 'for the purposes of securing that the assets of the scheme were sufficient to meet its liabilities' applied to guarantees as well as other arrangements. Accordingly, a Forensic Science Service pension scheme was an 'eligible scheme' within the meaning of s 126 of the Pensions Act 2004.