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Pension Schemes Act 2021

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27Requirement to submit supervisory returnE+W+S

This section has no associated Explanatory Notes

(1)The Pensions Regulator may by notice require the trustees of a collective money purchase scheme to submit a supervisory return.

(2)The Secretary of State may make regulations setting out the information that the Pensions Regulator may require in a supervisory return.

(3)The notice must specify—

(a)the information required to be included in the return,

(b)the manner and form in which the return must be submitted, and

(c)the period (of at least 28 days) within which the return must be submitted.

(4)The trustees of a collective money purchase scheme may not be required to submit a supervisory return more than once in any 12 month period.

(5)Section 10 of the Pensions Act 1995 (civil penalties) applies to a trustee who fails to submit a supervisory return when required to do so.

(6)Regulations under subsection (2) are subject to negative resolution procedure.

Commencement Information

I1S. 27 in force at Royal Assent for specified purposes, see s. 131(3)(a)

I2S. 27 in force at 1.8.2022 in so far as not already in force by S.I. 2022/721, reg. 3(a)

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